Table Of Content

CONTENTS INDEX VOLUME 20, ISSUE NUMBERS 1-4 (March—December 2006) VOLUME 20—NUMBER 1 ARTICLES Audit Firm Size and Going-Concern Reporting Accuracy Marshal! A. Geiger and Dasaratha V. Rama A Contextual Analysis of Income- and Asset-Based Approaches to Private Equity Valuation David S. Jenkins and Gregory D. Kane FORUM OF ARTICLES RELATED TO RECENT REFORMS IN FINANCIAL REPORTING Introduction Tl. BIO gis 25 oa ces srk Reena wees ond waar a Roe alee ea 37 Financial Reporting Regulation and the Reporting of Pro Forma Earnings Gary M. Entwistle, Glenn D. Feltham, and Chima Mbagwu ......................00000- 39 Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence Sera s E.ODO: ane! HAW ARG sii cess tisissc ean od esGuddagdec Hoe suateseseeee ee : The Composition of Nonprofit Audit Committees Thomas E. Vermeer, K. Raghunandan, and Dana A. Forgione Accounting Horizons, December 2006 VOLUME 20—NUMBER 2 ARTICLES Resignations by the Big 4 and the Market for Audit Services Dasaratha V. Rama and William J. Read The Classification by Real Estate Investment Trusts of Distributions from Unconsolidated Entities Eugene E. Comiskey COMMENTARIES Enhancing Knowledge Sharing in Public Accounting Firms Sandra C. Vera-Mufoz, Joanna L. Ho, and Chee W. Chow Auditor Risk Assessment: Insights from the Academic Literature Robert D. Allen, Dana R. Hermanson, Thomas M. Kozloski, and Robert J. Ramsay .. Financial Accounting and Reporting Standards for Private Entities AAA Financial Accounting Standards Committee Accounting Horizons, December 2006 VOLUME 20—NUMBER 3 ARTICLES Recordkeeping and Human Evolution Sudipta Basu and Gregory B. Waymire . Enron-Era Disclosure of Off-Balance-Sheet Entities Uday Chandra, Michael L. Ettredge, and Mary S. Stone Strong Corporate Governance and Audit Firm Rotation: Effects on Judges’ Independence Perceptions and Litigation Judgments Marianne Moody Jennings, Kurt J. Pany, and Philip M. J. Reckers COMMENTARIES Including Estimates of the Future in Today’s Financial Statements Mary E. Barth Auditing Fair Value Measurements: A Synthesis of Relevant Research Roger D. Martin, Jay S. Rich, and T. Jeffrey Wilks Accounting Horizons, December 2006 VOLUME 20—NUMBER 4 ARTICLES Voluntary Disclosure,of Free Cash Flow Information ene CINE CMON 3. csG u. vn eaeoes te midnceedawcaceuseneneanusndiaoae 311 Auditor Changes and the Pricing of Seasoned Equity Offers er aR UI VUE OO PUNE noon sisi cindy ee cad ededcinss¥escéeecn¥iensesenusebe, OOM Audit Committee Financial Experts: A Closer Examination Using Firm Designations Joseph V. Carcello, Carl W. Hollingsworth, and Terry L. Neal .....................0.. 351 Sell-Side Analysts’ Reports and the Current External Reporting Model Mohammad Abdolmohammadi, Roger Simnett, Jay C. Thibodeau, and UN 55h ci iotch erbicsa end Spend Rl ROLE CERRO RN ee hae ean dele oy Or ae COMMENTA RIES The FASB’s Codification Project: A Critical Step toward Simplification Ruth Ann McEwen, Thomas J. Hoey, and John A. Brozovsky ...............e.e.ee0 e e 39] The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research BEAN CCT Ne IVIGETICS ANG SALES: IVs VV AUHENN ios0-5 '5)5:6.d:088 5 creicis ids in olehs ielS aa Sear eile ae a brearees 399 Accounting Horizons, December 2006 AUTHOR INDEX VOLUME 20, ISSUE NUMBERS 1-4 (March—December 2005) AAA Financial Accounting Standards Committee Abdolmohammadi, Mohammad Adhikari, Ajay Allen, Robert D. 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