List of Contributors

Editorial Board

Invited Referees for Volume 13

PART I. MAIN PAPERS

Industry and Auditor Effects in the Timing of Adoption of Mandated Accounting Standards: A Study of Sfas No. 87

Kumar Sivakumar

The Effects of Selected Engagement Characteristics on Auditors' Judgments

Alan T. Lord

Preliminary Support for the Fasb's Revised Segment Reporting Requirement

Jenice Prather-Kinsey

Certified Public Accountants' Self-Regulation in Socio-Legal Perspective

Jack C. Robertson

Keith Hawkins

Regulation of Accountants: A Test of the Stigler-Peltzman Theory

George D. Sanders

The Impact of Scholarly Research on the Regulation of Governmental Accounting and Auditing

Richard E. Brown

The Impact of Accounting Information on Contributions to Charitable Organizations

Janet S. Greenlee

Karen L. Brown

Political Cost Incentives for Earnings Management in the Pharmaceutical Industry During 1993 Campaign for Health Care Reform

Obeua S. Persons

PART II. RESEARCH REPORTS

Assessing Auditor Independence: Audit Fees and Enforcement Patterns

John A. Pendley

Joseph Legoria

Why Do Bankrupt Companies Receive Unmodified Audit Opinions?

Jeffrey R. Casterella

Barry L. Lewis

Paul L. Walker

Update: The Stock Index and Market Seasonals (SIMS 2.0) Database

Anthony J. Cataldo, II

State Accountant Privity Laws: Narrowing the Scope of Accountant Liability to Third Parties

Carl Pacini

David Sinason

William Hillison

A Survey of Audit Service Pricing in South Korea

Mark H. Taylor

Daniel T. Simon

F. Greg Burton

PART III. PERSPECTIVES

Claiming the Right to Know: An Information Perspective for Business Reporting

Robert James Bricker

Gary John Previts

Improving Audit Committee Effectiveness

Gregory J. Jonas

Stephen J. Young

Regulation of Hedge Funds: The Bailout The Long-Term Capital Management

Roman M. Fatkhiyev

Kyle M. Hannaford

PART IV. BOOK REVIEWS

Accounting Services and Growth in Small Economies: Evidence from the Caribbean Basin

David L. McKee

Don E. Garner

Yosra AbuAmara McKee

Oscar Holzmann

Significant Current Issues in International Taxation

Ahmed Riahi-Belkaoui

Timothy J. Fogarty

Critical Financial Accounting Problems: Issues and Solutions