The Numbers Game: How do Managers Compensated with Stock Options Meet Analysts' Earnings Forecasts? (M.P. Bauman, M. Braswell, K.W. Shaw). Pro Forma Adjustments to Gaap Earnings: Bias, Materiality, and Sec Action. (N.B. Nichols, S.J. Gray, D.L. Street). Federal Securities Litigation Update. (J.W. Martin, M. Narz). Existing Disclosure Challenges of Ipo Allocations. (D.A. Jones, W.A. Wallace). Antecedents and Expected Outcomes of the New Accounting Regulation in the European Union. (S. Gornik-Tomaszewski). Auditors' Reporting Options and Client Disclosure Quality. (J.V. Carcello, J. Lin, K. Raghunandan). The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective. (J. Legoria, K.F. Sellers). Do CEO/CFO Certifications Provide A Signal of Credible Financial Reporting? (T.E. Vermeer). Does Income Tax Regulation Apply Downward Pressure to CEO Compensation? (T. Smith). A Note on Pre-Sarbanes-Oxley Act Users' and Auditors' Perceptions of a Limitations Paragraph in the Auditor's Internal Control Report. (B.P. Foster et al.). Sims 2.0 Includes Controls for Nyse Special Closings, Small Firm Effects and Liquidity. (A.J. Cataldo, II). Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003-2004). (S.R. Moehrle, J.A. Reynolds-Moehrle). Accounting Harmonization in Latin America: Moving Towards IFRS. (M. Palacios Manzano). The Effect of Mandatory Audit-Firm Rotation: A Monitoring Perspective. (Wuchun Chi). The Impact of International Harmonization Efforts On Accounting Disclosure Regulation in Turkey. (T. Çuruk, T.E. Cooke). Corporate Governance and Accounting Standards in Oman. (K. Shankaraiah, D.N. Rao). Standing at the Crossroads. (P.R. Bible).
The Profession's Core Values: Connecting Our Past to Our Future. (S. Scott Voynich). The Reign of Confusion. (R.H. Colson). FASB and the IASB Versus J.R. Hicks. (J. Jamison). How F