Table Of Content

CONTENTS INDEX VOLUME 14, ISSUE NUMBERS |1+4 (March—December 2000) VOLUME 14 —- NUMBER 1 The Financial Statement Effects of Eliminating the Pooling-of-interests Method of Acquisition Accounting Benjamin C. Ayers, Craig E. Lefanowicz, and John R. Robinson The Relation between Perceived Treatment Discrimination and Job Satisfaction among African-American Accounting Professionals Glen D. Moyes, Patricia A. Williams, and Behnaz Z. Quigley ..............ccccsessseeeeeeeneeeneens 21 Does AICPA Accreditation of Nonaudit Services Add Value? The Case of Personal Financial Planning D. Shawn Mauldin, W. Mark Wilder, and Morris H. Stocks The Making of Independent Auditing Standards in China Jason Zezhong Xiao, Yikuan Zhang, and Zhihua Xie COMMENTARIES Announcement of Editorial Transition I FA MIS I a ssincsa sash pdivkesivceicesisnasisnhocin alcuikaacse ssailetnsasiinnisacaaaaatacaieasae 91 Bumpy Road Leading to Internationalization: A Review of Accounting Development in China Yunwei Tang Experiences with the Public Oversight Board and Corporate Audit Committees Donald J. Kirk VOLUME 14 —- NUMBER 2 Inflation Accounting and 20-F Disclosures: Evidence from Mexico Paquita Y. Davis-Friday and Juan M. Rivera Audit Education and Training: The Effect of Formal Studies and Work Experience Colin B. Ferguson, Gordon D. Richardson, and Graeme Wines SFAS No. 123 Disclosures and Discounted Cash Flow Valuation Leonard C. Soffer ; The Effects of SFAS No. 90 on Nuclear Electric Utilities L. Ann Martin, Chandra Subramaniam, and Robert L. Vigeland The Economic Implications of Proposed Changes in the Accounting for Nuclear Decommissioning Costs James R. Boatsman, Inder K. Khurana, and Martha L. Loudder COMMENTARY Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators Patricia M. Dechow and Douglas J. Skinner VOLUME 14 - NUMBER 3 Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved? Donna L. Street, Nancy B. Nichols, and Sidney J. Gray .0...........ccsceeescscseeseeceeceeeseeeeeeenes 259 An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14 Don Herrmann and Wayne B. Thomas Performance Measures and Management Control in New Product Development Julie H. Hertenstein and Marjorie B. Platt An Analysis of the Demand for Reporting on Internal Control Heather M. Hermanson COMMENTARIES On “Research vs. Teaching”: A Long-Term Perspective Joel S. Demski and Jerold L. Zimmerman Assessing Quality of Financial Reporting Gregory J. Jonas and Jeannot Blanchet AAA Financial Accounting Standards Committee Response Response to the Special Report of the G4+1, “Reporting Financial Performance: A Proposed Approach” James M. Wahlen, Chair; James R. Boatsman; Robert H. Herz; Gregory J. Jonas; Krishna G. Palepu; Stephen G. Ryan; Katherine Schipper; Catherine M. Schrand; Douglas J. Skinner VOLUME 14 - NUMBER 4 An Exploratory Analysis of the 1989 Accounting Firm Megamergers Susan H. Ivancevich and Asghar Zardkoohi Congress’s Goal of Increasing Electronic Filing: An Assessment Based on the Technology-Adoption Literature Steven T. Walsh and Craig G. White Trends in Ethical Sanctions within the Accounting Profession Shane Moriarity Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson, and Paul D. Lapides Implementation of an Option Pricing-Based Bond Valuation Model for Corporate Debt and Its Components Mary E. Barth, Wayne R. Landsman, and Richard J. Rendleman, Jr. .............ccccseseeeeeeees 455 ‘ COMMENTARY Accounting Subjectivity and Earnings Management: A Preparer Perspective William U. Parfet AAA Financial Accounting Standards Committee Responses Response to the SEC Concepts Release on /nternational Accounting Standards James M. Wahlen, Chair; James R. Boatsman; Robert H. Herz; Gregory J. Jonas; Krishna G. Palepu; Stephen G. Ryan; Katherine Schipper; Catherine M. Schrand; Douglas J. Skinner Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value James M. Wahlen, Chair; James R. Boatsman; Robert H. Herz; Gregory J. Jonas; Krishna G. Palepu; Stephen G. Ryan; Katherine Schipper; Catherine M. Schrand; Douglas J. Skinner