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Book cover for Advances in Public Interest Accounting, a book by Cheryl R. Lehman, Marilyn Neimark, Barbara Dubis Merino, Tony Tinker Book cover for Advances in Public Interest Accounting, a book by Cheryl R. Lehman, Marilyn Neimark, Barbara Dubis Merino, Tony Tinker

Advances in Public Interest Accounting

1993 ᛫


Part of a series which aims to articulate allegiances underlying accounting practice and research; increase the social self-awareness of accountants; and, encourage them to form various alliances and assume responsibility for the profession's social role.

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Summary


Volume 5 in a series which aims to articulate allegiances underlying accounting practice and research; increase the social self-awareness of accountants; and, encourage them to form new alliances and assume responsibility for the profession's social role.

Table of contents

  • The FASB's recission of statement 33 may result in information asymmetries across investors, Charlse R. Enis and Lynn M. Pringle; accounting and the reporting of pollution information, Martin Freedman; gender effects of commitment of public accountants - a test of competing sociological models, Mary Anne Gaffney et al; a bridge between knowledge and action - ERA Seligman and the New York State corporate income tax, 1912-1917, Leonard Goodman and Paul J. Miranti, Jr.; formal codes - the delineation of ethical dilemmas, J.E. Harris and M.A. Reynolds; language and gender - the pervasiveness of sexism in accounting and business publications, Rita P. Hull and Donald W. Hicks; the fraud-on-the-market theory - its legal evolution and implications for auditing, H. Fenwick Huss et al; public policy implications of the effects of tax accounting on public utility rate making, Robert L. Peace and Al Y.S. Chen; civil rights and public accounting - constitutional challenges to accounting regulation in Canada, Alan J. Richardson; the central life interests and organizational professional commitment of men and women employed by public accounting firms, Donna L. Street et al; an analysis of ethical and epistemiological issues in the development and implementation of audit expert systems, Steve G. Sutton and J. Ralph Byington; unobserved costs of regulation - the case of firm specific tax leglisation, Charlotte J. Wright and Bud Lacy; enactment of shark repellents may be a violation of the duty of due care, Nancy Meade and Dan Davidson; the Foreign Corrupt Practices Act of 1977 and its ammendments in 1988, Zabi-hollah Rezaee; truth or truism - what do accounting researchers want?, Dan Subotnik.