Table Of Content

Author Index to Volume 22 ABDOLMOHAMMADI, MOHAMMAD J. The Relationship between Moral Reasoning and (AND BAKER) Plagiarism in Accounting Courses: A Replication Study .. 45 ALMER, ELIZABETH DREIKE Shedding Light on the AICPA Work/Life and Women’s (AND SINGLE) Initiatives Research: What Does It Mean to Educators AID SHUMMNEIES Os od Sac onsnrwss Se nvecde tet eee ne ee 67 ASARE, STEPHEN KWAKl Identifying and Evaluating Audit Issues: The Case of (AND WRIGHT) Vitalogistics AUSTEN, LIZABETH A. Actions Speak Louder than Words: A Case (AND REISCH Mexican Corporate Governance AND SEESE) BAKER, C. RICHARD The Relationship between Moral Reasoning and (AND ABDOLMOHAMMADI) Plagiarism in Accounting Courses: A Replication Study .. 45 BECKMAN, Jupy K. Financial Reporting Challenges in a Global Reporting (AND EIERLE Environment—The Case of SAP AND EISENRIEDER) BLANTHORNE, CINDY Accounting Educators’ Opinions about Ethics in the (AND KOVAR Curriculum: An Extensive View AND FISHER) BLOoM, ROBERT International Transfer Pricing and Intellectual Property: (AND MyRING) The PrimeCo Case Bortuick, A. FAYE Improving Performance in Accounting: Evidence for (AND SPRINGER) Insisting on Cognitive Conflict Tasks ...................04. l BRADBURY, MICHAEL E. The Matrix Format Income Statement: A Case Study (AND TARCA about Earnings Management and Reporting Financial AND BROWN Performance AND HANCOCK AND WOODLIFI AND VAN ZIL) BRAUN, ROBERT L. Computone Corporation: An Instructional Case in (AND STALLWORTH) Earnings Management and Revenue Recognition Issues in Accounting Education, November 2007 Brown, PHILIP R. The Matrix Format Income Statement: A Case Study (AND TARCA about Earnings Management and Reporting Financial AND HANCOCK Performance AND WOODLIFF AND BRADBURY AND VAN ZIL) CARNAGHAN, CARLA Investigating the Effects of Group Response Systems on (AND WEBB) Student Satisfaction, Learning, and Engagement in PCCORRERE EGUCBMON 55.50 50.5 sss ss sins ovens ceee ode tiwe yee SOM CARSLAW, CHARLES A. Megascreens USA Inc.—A Foreign Operations Case. ....579 (AND PuRVIS) CuHow, CHEE W. On Using Journal Rank to Proxy for an Article’s (AND HADDAD Contribution or Value AND SINGH AND Wv) DING, YUAN Identifying and Coping with Balance Sheet Differences: (AND ENTWISTLE A Comparative Analysis of U.S., Chinese, and French AND STOLOWY) Oil and Gas Firms Using the “Statement of Financial REN Nike pS eC aY Ry aneudiicn awa eeiegesetensieannhe Durr, ANGUS Students’ Approaches to Learning (AND McKInstTry) EIERLE, BRIGITTE Financial Reporting Challenges in a Global Reporting (AND BECKMAN Environment—The Case of SAP AND EISENRiEDER) EISENRIEDER, KATHRIN Financial Reporting Challenges in a Global Reporting (AND EIERLE Environment—The Case of SAP AND BECKMAN) ENTWISTLE, GARY M. Identifying and Coping with Balance Sheet Differences: (AND DING A Comparative Analysis of U.S., Chinese, and French AND STOLOWY) Oil and Gas Firms Using the “Statement of Financial REASONS oxi os Mtl iis aouis eee nea ies 2:5o se dlasaniomea ee FISHER, DANN G. Accounting Educators’ Opinions about Ethics in the (AND BLANTHORNE Curmiculum: An Extensive View ......5 0.0.06. .<0ce000000-300 AND KOVAR) FoGarty, Timotny J. An Empirical Assessment of the Rise and Fall of (AND MARKARIAN) Accounting as an Academic Discipline Issues in Accounting Education, November 2007 ForpD, CAROLINE O. International Transfer Pricing at Marks Pharmaceuticals: (AND NoGA A Tax and Financial Accounting Perspective AND WILKINSON) Geary, K. MICHAEL Besser Pharma: International Accounting for Pensions ... (AND STREE7) GOVINDARAJAN, VIUJAY Falcon, Inc.: Performance Evaluation of Foreign (AND GUJARATHI) ETTre CT GUJARATHI, MAHENDRA R. Falcon, Inc.: Performance Evaluation of Foreign (AND GOVINDARAJAN) MUISIRIIO oso Ndi, Fi Chk eae tRNA 233 Reliance Corporation: Inventory Write-Downs and GUJARATHI, MAHENDRA R. (AND KOHLBECK) MOMCISRS Ye icc occas Leeched wadaiewadusnde tes Adade em GUJARATHI, MAHENDRA R. GlaxoSmithKline Plc.: International Transfer Pricing and Taxation HADDAD, KAMAL On Using Journal Rank to Proxy for an Article’s (AND CHOW Contribution or Value AND SINGH AND Wv) HANCOCK, PHIL The Matrix Format Income Statement: A Case Study (AND TARCA about Earnings Management and Reporting Financial AND BROWN Performance AND WOODLIFF AND BRADBURY AND VAN ZIJL) HAVERTY, JOHN L. China Eastern Airlines: People’s Republic of China Accounting Standards, International Financial Reporting Standards, or U.S. Generally Accepted Accounting Principles? HENRY, ELAINE Weak Signal: Evidence of IFRS and U.S. GAAP (AND LIN Convergence from Nokia’s 20-F Reconciliations AND YANG) HENRY, ELAINE Making the Right Comparisons: Novartis AG (AND YANG) KNAPP, CAROL A. Europe’s Enron: Royal Ahold, N.V. .... (AND KNAPP) Knapp, MICHAEL C. Europe’s Enron: Royal Ahold, N.V. ...........-00c.0000. 641 (AND KNAPP) Issues in Accounting Education, November 2007 KOHLBECK, MARK Reliance Corporation: Inventory Write-Downs and (AND GUJARATHI) EOESE ee PEEP TOTO E TT EE TCC EEE EES Kovar, STAcY E. Accounting Educators’ Opinions about Ethics in the (AND BLANTHORNE ASUDEI CHIN wATITEXIEDSIVE® VICW: «0:5 3 «.6.5:-.0i0cr ices 5.00 ee OID AND FISHER) KRISHNAN, SUDHA Using Case Materials to Research Professional Standards (AND MINTZ) ONMREVERUC -RCCOGRINON) ISSUES .i55.05.. 563 .cic diese cisco cee os 89 LAvolIE, DAVID Using Active Student-Centered Learning-Based (AND ROSMAN) Instructional Design to Develop Faculty and Improve Course Design, Delivery, and Evaluation Lippy, THERESA Svenska Handelsbanken: Controlling a Radically (AND LINDSAY) Decentralized Organization without Budgets ............. 625 LIGHTNER, TERESA Tax Implications of Participating in Reality Television ...247 (AND RICKETTS) Lin, STEPHEN W. Weak Signal: Evidence of IFRS and U.S. GAAP (AND HENRY Convergence from Nokia’s 20-F Reconciliations ......... 709 AND YANG) LinpDsay, R. MuRRAY Svenska Handelsbanken: Controlling a Radically (AND LIBBY) Decentralized Organization without Budgets ............. 625 MARKARIAN, GAREN An Empirical Assessment of the Rise and Fall of (AND FOGARTY) Accounting as an Academic Discipline McCarthy, PATRICIA A. Lessons for the Classroom from Luca Pacioli (AND SANGSTER AND STONER) McConomy, Bruce J. Beijing Biotechnology Company: Financial Reporting (AND XU) ISSUES ‘OPE APABSIOM OMENS WESE.. 0/06 cise sices evens seve 675 McKinstry, SAM Students’ Approaches to Learning (AND DUFF) MINTZ, STEVEN M. Using Case Materials to Research Professional Standards (AND KRISHNAN) on Revenue Recognition Issues............. MORELAND, KEITH A. International Financial Reporting—Inventory Costing at PAROMGAMOGEENS S316 5srs a -seeie ented wdiaos ace agioncnale auch oo Myrinc, Mark J. International Transfer Pricing and Intellectual Property: (AND BLoom) The PrimeCo Case Issues in Accounting Education, November 2007 Noca, Tracy J. International Transfer Pricing at Marks Pharmaceuticals: (AND WILKINSON A Tax and Financial Accounting Perspective AND ForpD) Noca, Tracy J. International Consulting Income: An Investigation of (AND WILKINSON) the Tax Implications of a U.S. Individual Working in Canada NURNBERG, HUGO Understanding Accounting for Business Combinations: (AND SWEENEY) ATeistructional: ResOurce 32.5 «<<. evccnccccmsndtescaeeeee PHILLIPS, BARBARA J. Sink or Skim: Textbook Reading Behaviors of (AND PHILLIPS) Introductory Accounting Students .....................005 21 PHILLIPS, FRED Sink or Skim: Textbook Reading Behaviors of (AND PHILLIPS) Introductory Accounting Students .....................00- 21 Purvis, S. E. C. Megascreens USA Inc.—A Foreign Operations Case..... 579 (AND CARSLAW) RANDOLPH, Davip W. Balancing Tax and Financial Reporting Objectives: (AND SEIDA) Effective Tax Planning within the Property and Casualty Insurance Industsy:... «3. . ccc cciisente dv ckuscaeeee REISCH, JOHN T. Actions Speak Louder than Words: A Case Study on (AND AUSTEN Mexican Corporate Governance AND SEESE) RICKETTS, ROBERT C. Tax Implications of Participating in Reality Television ...247 (AND LIGHTNER) ROBINSON-BACKMON, IDA B. Accounting Faculty Perceptions Regarding Diversity (AND WEISENFELD) Issues and Academic Environment ROSMAN, ANDREW J. Using Active Student-Centered Learning-Based (AND LAVOIE) Instructional Design to Develop Faculty and Improve Course Design, Delivery, and Evaluation SANGSTER, ALAN Lessons for the Classroom from Luca Pacioli (AND STONER AND McCartHy) SCHWARTZ, STEVEN T. Economic Experiments for the Management (AND WALLIN ACCOUNTING: ClASSOOUP 2 oiso inces cs cnioa ck ees wennadsiuseececue AND YOUNG) Issues in Accounting Education, November 2007 SEESE, LARRY P. Actions Speak Louder than Words: A Case Study on (AND AUSTEN Mexican Corporate Governance AND REISCH) SEIDA, Jim A. Balancing Tax and Financial Reporting Objectives: (AND RANDOLPH) Effective Tax Planning within the Property and CASUBIGy AMSUTANCE INGUSIEY 2. 5 5d eis5 oie Seis sid.c iee idinaie'e'e’e 285 SHAFTEL, JULIA Educational Assessment and the AACSB................ 215 (AND SHAFTEL) SHAFTEL, TIMOTHY L. Educational Assessment and the AACSB................215 (AND SHAFTEL) SINGH, GANGARAM On Using Journal Rank to Proxy for an Article’s (AND CHOW Contribution or Value AND HADDAD AND Wv) SINGLE, LoultsE E. Shedding Light on the AICPA Work/Life and Women’s (AND ALMER) Initiatives Research: What Does It Mean to Educators NNER 55 Po ONC iy cig.c o del inci ae CRE ero BOE 67 SPRINGER, CAROL W. Improving Performance in Accounting: Evidence for (AND BorTHICK) Insisting on Cognitive Conflict Tasks...................05. l STALLWORTH, H. LYNN Computone Corporation: An Instructional Case in (AND BRAUN) Earnings Management and Revenue Recognition.........319 StoLowy, HERVE Identifying and Coping with Balance Sheet Differences: (AND DING A Comparative Analysis of U.S., Chinese, and French AND ENTWISTLE) Oil and Gas Firms Using the “Statement of Financial BONERR OBINS eon. d ava taccccy oreb ssless ys cnssis.stene caro traleiscaio- se ease tora eis eae STONER, GREGORY N. Lessons for the Classroom from Luca Pacioli (AND SANGSTER AND McCartTnHy) STREET, DONNA L. Besser Pharma: International Accounting for Pensions ...563 (AND GEARY) SWEENEY, JAN Understanding Accounting for Business Combinations: (AND NURNBERG) Pie DAOTIRAE TROGIR «ooo vince nc ccces vencsven dee Issues in Accounting Education, November 2007 TARCA, ANN The Matrix Format Income Statement: A Case Study (AND BROWN about Earnings Management and Reporting Financial AND HANCOCK Performance AND WOODLIFF AND BRADBURY AND VAN ZIL) TrETz, WENDY M. Women and Men in Accounting Textbooks: Exploring the Hidden Curriculum VAN WYHE, GLENN A History of U.S. Higher Education in Accounting, Part I: Situating Accounting within the Academy VAN WYHE, GLENN A History of U.S. Higher Education in Accounting, Part II: Reforming Accounting within the Academy VAN ZUL, TONY The Matrix Format Income Statement: A Case Study (AND TARCA about Earnings Management and Reporting Financial AND BROWN Performance AND HANCOCK AND WOODLIFF AND BRADBURY) WALLIN, DAvip E. Economic Experiments for the Management (AND SCHWARTZ Accountmic: ClASSIOOM <5 5.6 oac5.c ce cteacdenacneceusenene AND YOUNG) WEBB, ALAN Investigating the Effects of Group Response Systems on (AND CARNAGHAN) Student Satisfaction, Learning, and Engagement in PLCCONLTIN I EAIICEUIONNG 5.oo uso sinis sc’ sles eundawadesctee 391 WEISENFELD, LESLIE W. Accounting Faculty Perceptions Regarding Diversity (AND ROBINSON-BACKMON) Issues and Academic Environment WILKINSON, BreTT R. International Transfer Pricing at Marks Pharmaceuticals: (AND NoGA A Tax and Financial Accounting Perspective AND Forpb) WILKINSON, BRETT R. International Consulting Income: An Investigation of (AND NOGA) the Tax Implications of a U.S. Individual Working in Canada Woop .iFF, DAvID R. The Matrix Format Income Statement: A Case Study (AND TARCA about Earnings Management and Reporting Financial AND BROWN Performance AND HANCOCK AND BRADBURY AND VAN ZIJL) Issues in Accounting Education, November 2007 WRIGHT, ARNOLD M. Identifying and Evaluating Audit Issues: The Case of (AND ASARE) Vitalogistics Wu, ANNE On Using Journal Rank to Proxy for an Article’s (AND CHow Contribution or Value AND HADDAD AND SINGH) Xu, BIxta Beijing Biotechnology Company: Financial Reporting (AND McConomy) Issues of Expansion to the West YANG, YA-WEN Weak Signal: Evidence of IFRS and U.S. GAAP (AND HENRY Convergence from Nokia’s 20-F Reconciliations ......... 709 AND LIN) YANG, YA-WEN Making the Right Comparisons: Novartis AG (AND HENRY) YOUNG, RICHARD A. Economic Experiments for the Management (AND SCHWARTZ ACCOURURE MBIASEFOORD 2.55 5 sie5.. oUisetesseoisi odeecsdeece's cO U AND WALLIN) Issues in Accounting Education, November 2007 Departments and Communications Index Ree COND oi wasn wins oie Sera Udine k ees Saas < Uae Cex ee seeree eee 119, 333, 535, 783 RCNA SsM RCR IOR Wes? 55 sF oie aia.s clera grew avin ciorare tol ajh tere aU alee arn ctnaldl sass cae eee ee 129, 347, 541, 789 Issues in Accounting Education, November 2007