Table Of Content

Index to Volume 10 Carpenter, Vivian L., The Influence of Political Competition on the Decision to Adopt GAAP, Vol. 10, No. 2, pp. 105-134. Chu, David K. W., Zollinger, Terrell W., Kelly, Anne S., and Saywell, Jr., Robert M., An Empirical Analysis of Cash Flow, Working Capital, and the Stability of Financial Ratio Groups in the Hospital Industry, Vol. 10, No. 1, pp. 39-58. Copley, Paul A., The Association Between Municipal Disclosure Practices and Audit Quality, Vol. 10, No. 4, pp. 245-266. Covaleski, Mark A. and Dirsmith, Mark W., The Management of Legitimacy and Politics in Public Sector Administration, Vol. 10, No. 2, pp. 135-156. Daniels, Janet D. and Daniels, Craig E., Municipal Financial Reports: What Users Want, Vol. 10, No. 1, pp. 15-38. Dirsmith, Mark W., Covaleski, Mark A., and White, Jr., Clinton E., Independent Auditor Perceptions of Client Strategic Planning Processes: A Conceptual and Empirical Investigation, Vol. 10, No. 4, pp. 267-298. Donabedian, Bairj, The Economic Rationales of CPA Licensing, Vol. 10, No. 2, pp. 85- 103. Griner, E. H. and Stark, A. W., On the Properties of Measurement Error in Cash- Recovery-Rate-Based-Estimates of Economic Performance, Vol. 10, No. 3, pp. 207- 224. Hubbard, Carl M. and Jensen, Robert E., Lack of Robustness and Systematic Bias in Cash Recovery Rate Methods of Deriving Internal (Economic) Rates of Return for Business Firms, Vol. 10, No. 3, pp. 225-242. Hussein, Mohamed Elmuttassim and Ketz, J. Edward, Accounting Standards-Setting in the U.S.: An Analysis of Power and Social Exchange, Vol. 10, No. 1, pp. 59-82. Nathan, Kevin and Dunne, Kathleen M., The Purchase-Pooling Choice: Some Explanatory Variables, Vol. 10, No. 4, pp. 309-324. Patten, Dennis M., Exposure, Legitimacy, and Social Disclosure, Vol. 10, No. 4, pp. 297-308. Stone, Mary, Firm Financial Stress and Pension Plan Continuation/Replacement Decisions, Vol. 10, No. 3, pp. 175-206. Tonge, Stanley D. and Wootton, Charles W., Auditor Concentration and Competition Among the Large Public Accounting Firms: Post-Merger Status and Future Implications, Vol. 10, No. 2, pp. 157-172. Turner, Leslie D. and DePree, Jr., Chauncey M., The Relative Efficiency of Boards of Accountancy: A Measure of the Profession’s Enforcement and Disciplinary Proc- esses, Vol. 10, No. 1, pp. 1-14. Journal of Accounting and Public Policy, 10, 327 (1991) 327 © 1991 Elsevier Science Publishing Co., Inc. 00278-425/49 1 /$05.00