Back Matter

Back MatterSource: The Accounting Review, Vol. 72, No. 2 (Apr., 1997), pp. 319-322Published by: American Accounting AssociationStable URL: http://www.jstor.org/stable/248563 .

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Editorial Policy and Style Information 319

EDITORIAL POLICY AND STYLE INFORMATION

EDITORIAL POLICY

According to the policies set by the Publications Committee (which were endorsed by the Executive Committee and were published in the Accounting Education News, June 1987), The Accounting Review "should be viewed as the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable articles should embrace any research methodology and any accounting-related subject, as long as the articles meet the standards established for publication in the journal... .No special sections should be necessary. The primary, but not exclusive, audience should be-as it is now-academicians, graduate students, and others interested in accounting research."

The primary criterion for publication in The Accounting Review is the significance of the contribution an article makes to the literature.

The efficiency and effectiveness of the editorial review process is critically dependent upon the actions of both authors submitting papers and the reviewers. Authors accept the responsibility of preparing research papers at a level suitable for evaluation by independent reviewers. Such preparation, therefore, should include subjecting the manuscript to critique by colleagues and others and revising it accordingly prior to submission. The review process is not to be used as a means of obtaining feedback at early stages of developing the research.

Reviewers and associate editors are responsible for providing critically constructive and prompt evaluations of submitted research papers based on the significance of their contribution and on the rigor of analysis and presentation. Associate editors also make editorial recommendations to the editor.

MANUSCRIPT PREPARATION AND STYLE The Accounting Review's manuscript preparation guidelines follow (with a slight modification) the B-

format of the Chicago Manual of Style (14th ed.; University of Chicago Press). Another helpful guide to usage and style is The Elements of Style, by William Strunk, Jr., and E. B. White (Macmillan). Spelling follows Webster's International Dictionary.

FORMAT

1. All manuscripts should be typed on one side of 8 ?2 x 11" good quality paper and be double spaced, except for indented quotations.

2. Manuscripts should be as concise as the subject and research method permit, generally not to exceed 7,000 words.

3. Margins of at least one inch from top, bottom and sides should facilitate editing and duplication. 4. To assure anonymous review, authors should not identify themselves directly or indirectly in their

papers. Single authors should not use the editorial "we." 5. A cover page should show the title of the paper, the author's name, title and affiliation, any

acknowledgments, and a footnote indicating whether the author would be willing to share the data (see last paragraph in this statement).

Pagination: All pages, including tables, appendices and references, should be serially numbered. The first section of the paper should be untitled and unnumbered. Major sections may be numbered in Roman numerals. Subsections should not be numbered.

Numbers: Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific, or technical units and quantities, such as distances, weights and measures. For example: three days; 3 kilometers; 30 years. All other numbers are expressed numerically. Generally when using approximate terms spell out the number, for example, approximately thirty years.

Percentages and Decimal Fractions: In nontechnical copy use the word percent in the text; in technical copy the symbol % is used. (See the Chicago Manual for discussion of these usages.)

Hyphens: Use a hyphen to join unit modifiers or to clarify usage. For example: a well-presented analysis; re-form. See Webster's for correct usage.

Key Words: The abstract is to be followed by four key words that will assist in indexing the paper.



320 The Accounting Review, April 1997

ABSTRACT / INTRODUCTION

An Abstract of about 100 words should be presented on a separate page immediately preceding the text. The Abstract should concisely inform the reader of the manuscript's topic, its methods and its findings. Keywords and the Data Availability statements should follow the Abstract. The text of the paper should start with a section labeled "I. Introduction," which provides more details about the paper's purpose, motivation, methodology and findings. Both the abstract and the introduction should be relatively non-technical, yet clear enough for an informed reader to understand the manuscript's contribution. The manuscript's title, but neither the author's name nor other identification designations, should appear on the Abstract page.

TABLES AND FIGURES

The author should note the following general requirements: 1. Each table and figure (graphic) should appear on a separate page and should be placed at the end of the

text. Each should bear an Arabic number and a complete title indicating the exact contents of the table or figure.

2. A reference to each graphic should be made in the text. 3. The author should indicate by marginal notation where each graphic should be inserted in the text. 4. Graphics should be reasonably interpreted without reference to the text. 5. Source lines and notes should be included as necessary.

Equations: Equations should be numbered in parentheses flush with the right-hand margin.

DOCUMENTATION Citations: Work cited should use the "author-date system" keyed to a list of works in the reference list

(see below). Authors should make an effort to include the relevant page numbers in the cited works.

1. In the text, works are cited as follows: authors' last name and date, without comma, in parentheses: for example, (Jones 1987); with two authors: (Jones and Freeman 1973); with more than two: (Jones et al. 1985); with more than one source cited together (Jones 1987; Freeman 1986); with two or more works by one author: (Jones 1985, 1987).

2. Unless confusion would result, do not use "p." or "pp." before page numbers: for example, (Jones 1987, 115).

3. When the reference list contains more than one work of an author published in the same year, the suffix a, b, etc. follows the date in the text citation: for example, (Jones 1987a) or (Jones 1987a; Freeman 1985b).

4. If an author's name is mentioned in the text, it need not be repeated in the citation; for example, "Jones (1987, 115) says...."

5. Citations to institutional works should use acronyms or short titles where practicable; for example, (AAA ASOBAT 1966); (AICPA Cohen Commission Report 1977). Where brief, the full title of an institutional work might be shown in a citation: for example, (ICAEW The Corporate Report 1975).

6. If the manuscript refers to statutes, legal treatises or court cases, citations acceptable in law reviews should be used.

Reference List: Every manuscript must include a list of references containing only those works cited. Each entry should contain all data necessary for unambiguous identification. With the author-date system, use the following format recommended by the Chicago Manual:

1. Arrange citations in alphabetical order according to surname of the first author or the name of the institution responsible for the citation.

2. Use author's initials instead of proper names. 3. Dates of publication should be placed immediately after author's name. 4. Titles of journals should not be abbreviated. 5. Multiple works by the same author(s) should be listed in chronological order of publication. Two or more

works by the same author(s) in the same year are distinguished by letters after the date.



Editorial Policy and Style Information 321

6. Inclusive page numbers are treated as recommended in Chicago Manual section 8.67.

Sample entries are as follows:

American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.

Demski, J. S., and D. E. M. Sappington. 1989. Hierarchical structure and responsibility accounting. Journal of Accounting Research 27 (Spring): 40-58.

Dye, R., B. Balachandran, and R. Magee. 1989. Contingent fees for audit firms. Working paper, Northwestern University, Evanston, IL.

Fabozzi, F., and I. Pollack, eds. 1987. The Handbook of Fixed Income Securities. 2d ed. Homewood, IL: Dow

Jones-Irwin. Kahneman, D., P. Slovic, and A. Tversky, eds. 1982. Judgment Under Uncertainty: Heuristics and Biases.

Cambridge, United Kingdom: Cambridge University Press. Porcano, T. M. 1984a. Distributive justice and tax policy. The Accounting Review 59 (October): 619-36.

. 1984b. The perceived effects of tax policy on corporate investment intentions. The Journal of the American Taxation Association 6 (Fall): 7-19.

Shaw, W. H. 1985. Empirical evidence on the market impact of the safe harbor leasing law. Ph.D. Dissertation, University of Texas at Austin.

Sherman, T. M., ed. 1984. Conceptual Framework for Financial Accounting. Cambridge, MA: Harvard Business School.

Footnotes: Footnotes are not used for documentation. Textual footnotes should be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity. Footnotes should be consecutively numbered throughout the manuscript with superscript Arabic numerals. Footnote text should be doubled-spaced and placed at the end of the article.

SUBMISSION OF MANUSCRIPTS

Authors should note the following guidelines for submitting manuscripts:

1. Manuscripts currently under consideration by anotherjournal or publisher should not be submitted. The author must state that the work is not submitted or published elsewhere.

2. In the case of manuscripts reporting on field surveys or experiments, four copies of the instrument (questionnaire, case, interview plan or the like) should be submitted.

3. Four copies should be submitted together with a check in U.S. funds for $75.00 for members or $100.00 for nonmembers of the AAA made payable to the American Accounting Association. Effective January 1990, the submission fee is nonrefundable.

4. The author should retain a copy of the paper. 5. Revisions must be submitted within 12 months from request, otherwise they will be considered new

submissions.

COMMENTS

Comments on articles previously published in The Accounting Review will be reviewed (anonymously) by two reviewers in sequence. The first reviewer will be the author of the original article being subjected to critique. If substance permits, a suitably revised comment will be sent to a second reviewer to determine its publishability in The Accounting Review. If a comment is accepted for publication, the original author will be invited to reply. All other editorial requirements, as enumerated above, also apply to proposed comments.

POLICY ON REPRODUCTION

An objective of The Accounting Review is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting.



322 The Accounting Review, April 1997

Permission is hereby granted to reproduce any of the contents of the Review for use in courses of instruction, as long as the source and American Accounting Association copyright are indicated in any such reproductions.

Written application must be made to the Editor for permission to reproduce any of the contents of the Review for use in other than courses of instruction-e.g., inclusion in books of readings or in any other publications intended for general distribution. In consideration for the grant of permission by the Review in such instances, the applicant must notify the author(s) in writing of the intended use to be made of each reproduction. Normally, the Review will not assess a charge for the waiver of copyright.

Except where otherwise noted in articles, the copyright interest has been transferred to the American Accounting Association. Where the author(s) has (have) not transferred the copyright to the Association, applicants must seek permission to reproduce (for all purposes) directly from the author(s).

POLICY ON DATA AVAILABILITY

The following policy has been adopted by the Executive Committee in its April 1989 meeting. "An objective of (The Accounting Review, Accounting Horizons, Issues in Accounting Education) is

to provide the widest possible dissemination of knowledge based on systematic scholarly inquiries into accounting as a field of professional research, and educational activity. As part of this process, authors are encouraged to make their data available for use by others in extending or replicating results reported in their articles. Authors of articles which report data dependent results should footnote the status of data availability and, when pertinent, this should be accompanied by information on how the data may be obtained."



APRIL1997 PLACEMENT ADS

The deadline for information to be included in the "Placement Information " section is two months prior to the date of publication. The Review is published on the first day of January, April, July and October. Placement advertising and replies should be sent to the American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233-2399. ATTENTION: ADVERTISING DEPT. All replies to box numbers should be on separate sheets to facilitate forwarding. See notice in this issue for additional information.

201 BINGHAMTON UNIVERSITY'S AACSB accredited School of Management invites applications for anticipated positions in accounting at the Assistant and Advanced Assistant or Associate Professor level for the Fall 1997 and/or 1998. The primary areas of need are in Auditing, Behavioral Ethics, Financial and Managerial Accounting. Preference for the senior level position will be given to candidates who can help with the School's Center for Ethics and Behavior in Accounting and with student placement. Qualifications for the position include a Ph.D. and, for the senior level position, an established record of excellent research, quality teaching and experience interacting with the business community. Binghamton University is strongly committed to affirmative action. Recruitment is conducted without regard to race, color, sex, religion, age, disability, marital status, sexual orientation or national origin. Interested candidates should send a vita to: Professor Martin Freedman, School of Management, P.O. Box 6015, Binghamton University, Binghamton, NY 13902-6015.

202 POSITION WANTED: A minority consultant with Ph.D. in Accounting and practical experience with reputable organization. Sixteen years experience in teaching Financial, Cost and Managerial Account- ing, Taxation, Auditing and Finance at the undergraduate and graduate levels. Teaching Award: "Who Among America's Teachers" 1994 and 1996. Currently, Full Professor in Accounting; looking for two- or four-year college or university with commitment to excellence in teaching and research. Available as visiting or tenure-track professor.

203 WRIGHT STATE UNIVERSITY is accepting applications for a tenure-track position at the rank of Assistant Professor in the Department of Accountancy within the College of Business and Adminis- tration. WSU's College of Business and Administration and the Department of Accountancy are separately accredited by AACSB. Successful candidates must have a doctoral degree, or be completed by June 1998, with an accounting concentration. Relevant business experience is also required. A CPA or CMA certification is preferred. Candidates must be committed to teaching effectiveness and research. Screening of vitaes will begin May 1, 1997. Position will be available September 1, 1998 with a second possible position available September 1, 1997. The latter position requires doctoral completion by June 1997. Submit letter of application and vita to: Dr. Sonia A. Brecha, Chair, Department of Accountancy, Wright State University, 3640 Col. Glenn Hwy., Dayton, OH 45435-0001. An EO/AA Employer.

204 VISITING POSITION IN ACCOUNTING-THE UNIVERSITY OF SAN DIEGO invites applications for a one-year visiting position in the area of financial accounting for the 1997-1998 academic year. Ph.D. is required, but ABD will be considered. Applicants for this position should provide evidence of strong teaching effectiveness. This position will only be funded for the 1997-1998 year. The university is a private institution with approximately 6,600 students. It is located in the heart of San Diego overlooking the Pacific Ocean. The business school is AACSB accredited. If you would like to take advantage of this one-year opportunity, send your resume to Dr. Loren Margheim, School of Business, University of San Diego, 5998 Alcala Park, San Diego, CA 92110-2492. Email: [email protected]. The University of San Diego is an Equal Opportunity, Affirmative Action Employer.

205 THE UNIVERSITY OF SAN DIEGO, School of Business, is seeking applications for a tenure-track appointment at the Assistant or Associate Professor levels for the 1998-1999 academic year. Ph.D. is required, ABD will be considered. Areas of interest should include financial and managerial accounting. Two years of guaranteed summer research support are available. The university is a private institution with approximately 6,600 students. It is located in the heart of San Diego, overlooking the Pacific Ocean. The business school is AACSB accredited. Please send your resume to Dr. Loren Margheim, School of Business, University of San Diego, 5998 Alcala Park, San Diego, CA 92110- 2492. Email: [email protected]. Representatives will be available at the AAA meeting in Dallas. The University of San Diego is an Equal Opportunity, Affirmative Action Employer.



206 ST. JOHN'S UNIVERSITY in Jamaica, NY invites applications for positions in Taxation and Cost/ Managerial for the Fall 1997 semester. Teaching courses, at the undergraduate and graduate levels may encompass assignments at either or both campuses in Staten Island and Queens. Both programs in the College of Business Administration are AACSB accredited. The taxation position requires a LL.M in Taxation and a CPA, and the Cost/Managerial position requires a Ph.D. in Accountancy. Rank is open depending on qualifications. Submit a letter of application and a curriculum vita to Dr. James W. Thompson, Chair, Department of Accounting and Taxation, St. John's University, 8000 Utopia Parkway, Jamaica, NY 11439.

207 LONG ISLAND UNIVERSITY-C.W. Post Campus, College of Management, School of Profes- sional Accountancy is seeking new faculty effective September 1, 1997. Rank will be dependent upon qualifications. Applicants for these tenure-track positions must have a Ph.D. in Accounting. A high level of teaching proficiency, research and practical experience is required. CPA license is preferred. Faculty are expected to engage in instructional and professional activities with a major emphasis on teaching effectiveness. C.W. Post is located on the prestigious North Shore of Long Island, New York. The School of Professional Accountancy offers a five-year B.S./M.S. degree program with a major at the graduate level in accounting or taxation. Send letters of application, resume and the names of three professional references to Professor Robert Bertucelli, School of Professional Accountancy, 720 Northern Blvd., Brookville, NY 11548. Long Island University is an Equal Opportunity Educator and Employer.

208 CONCORDIA COLLEGE. Professor of Accounting. The Department of Business and Economics at Concordia College in St. Paul seeks a full-time, tenure-track Accounting professor to start work by August 1, 1997. Qualifications include an MBA with accounting specialty and CPA certification. Major corporate accounting experience is also desired. Send resume before May 15, 1997 to Wilbur Thomas, Chair, Department of Business and Economics, Concordia College, St. Paul, MN 55104. Concordia College is a part of the Concordia University System and is affiliated with the Lutheran Church- Missouri Synod.

209 THE UNIVERSITY OF MICHIGAN-FLINT is seeking highly qualified applicants to fill an anticipated tenure-track position in Accounting beginning January 1, 1998 or September 1998. A primary interest in and ability to teach Financial Accounting and a secondary interest in teaching a core MBA Accounting course is needed. Candidates should possess a Ph.D./DBA in Accounting or be in an advanced dissertation stage. Recent experience in corporate or public accounting, strong computer skills and professional certification are highly desirable. We are looking for faculty members who can provide a blend of teaching excellence, quality research and service. Salary and rank will depend upon qualifications. Some evening teaching is expected. The University of Michigan-Flint enrolls approximately 6,650 students at its modem river-front campus in downtown Flint. Both BBA and MBA programs are AACSB accredited. All applicants must submit a curriculum vita and three letters of reference to Dr. Charles Bokemeier, Search Committee, School of Management, University of Michigan-Flint, Flint, MI 48502-2186, (810) 762-3160. Please submit materials soon as we will be interviewing at the AAA meeting in Dallas. The University of Michigan-Flint is an Equal Opportunity/ Affirmative Action institution.

210 POSITION WANTED: Ph.D., CPA seeks visiting professorship. Thirty years' experience teaching financial accounting and taxation at a major university's school of management.

211 SYRACUSE UNIVERSITY: The School of Management at Syracuse University seeks to fill positions in Accounting for August 1997 or January 1998 at the Assistant or Associate Professor level. Candidates who desire to teach in the financial accounting area or in the taxation area are encouraged to apply. The successful applicant will be expected to contribute to our undergraduate, master's and Ph.D. accounting programs. Applicants at the Assistant Professor level must possess a Ph.D. in Accounting and must provide evidence of strong research potential and quality teaching ability. Applicants at the Associate Professor level must have an established record of published research and strong teaching credentials. Possess an interest in the School's themes (entrepreneurship, leadership and technology management). Salary and benefits are commensurate with qualifications. Resumes will be accepted until the position is filled but priority consideration will be given to applications received by March 1, 1997. Applications should be sent to Professor John Anderson, School of Management, Syracuse University, Syracuse, NY 13244. Syracuse University is an Equal Opportunity/Affirmative Action employer.



212 MORGAN STATE UNIVERSITY, Baltimore, Maryland invites applications for the positions of Assistant, Associate or Professor of Accounting in the areas of Taxation and Financial Accounting (including Auditing and/or Accounting Information Systems). The School of Business is AACSB accredited. Preference will be given to candidates who meet AACSB standards. The candidate must have a commitment to excellence in teaching and research to be considered for Assistant Professor. The candidate must have an established record of scholarly research and a commitment to quality teaching to be considered for Associate or Full Professor. The University offers a bachelor's in accounting. Approximately 340 undergraduate accounting majors are enrolled. Candidates should send a letter of interest, academic vita, name, address and telephone number of three references (for contact) to Dr. Dahli Gray, Chairperson of Accounting and Finance, Morgan State University, 1700 E. Cold Spring Lane, Baltimore, MD 21251. Morgan State University is an Affirmative Action-Equal Opportunity employer. The advertised positions are contingent upon available state funding.

213 THE UNIVERSITE LAVAL, in Quebec City, invites applications for a tenure-track position in Accounting, beginning August 1997, to do research and teach at the Bachelor's, Master's and Ph.D. levels. An interest in Tax, Auditing or Management Accounting is desirable. Candidates should possess a Ph.D./DBA in accounting, or be close to graduation. Fluency in French is necessary as teaching is performed in French. Salary and rank are determined in accordance with the union agreement and depend upon qualifications. All applicants must submit a curriculum vita and the name of three references to: Daniel Coulombe, Faculte des Sciences de l'Administration, Pavillon Palasis Prince, Universite Laval, Cite Universitaire, Ste-Foy, Quebec, GIK 7P4 Canada. In compliance to its Employment Equity program, Universite Laval intends to hire women for half of its vacant positions. In accordance with Canadian immigration requirements, priority will be given to Canadian citizens and permanent residents of Canada.

214 LONG ISLAND UNIVERSITY - C. W. Post Campus, College of Management, invites applications for the key position of Associate Dean with authority and responsibility for the College's School of Professional Accountancy. The Associate Dean reports directly to the Dean of the College and is the academic and administrative leader of the School. The successful candidate must possess an earned doctorate in Accounting or Taxation, an exemplary record of scholarly achievement and effective teaching and preferably a professional certification. Applicants should include a curriculum vitae, a cover letter that describes the applicant's qualifications and suitability for the position, and three professional references. Please send all materials to: Professor Ilene Persoff, Chair, Associate Dean's Search Committee, School of Professional Accountancy, College of Management, Room 212, Hutton House, C.W. Post Campus, Long Island University, 720 Northern Blvd., Brookville, NY 1 1548-1300. Long Island University is an Equal Opportunity/Affirmative Action Employer.



Placement Advertising Change

AAA members can publish one free personal placement (position wanted) ad per year. The ad is limited to 100 words or less and will run, at the member's choice, in one, two or all three association-wide journals: The Accounting Review (AR), Accounting Horizons (AH) and Issues in Accounting Education (Issues).

Institutional placement advertising (positions available) costs $250. For this fee, an ad can run in one, two or all three association-wide journals. The ad is limited to 150 words or less.

Deadlines for placement ads are November 1, February 1, May 1 and August 1:

* The November 1 deadline will place the ad in the January AR, March AH and/or Spring Issues.

* The February 1 deadline will place the ad in the April AR, June AH and/or Spring Issues.

* The May 1 deadline will place the ad in the July AR, September AH and/or Fall Issues.

* The August 1 deadline will place the ad in the October AR, December AH and/ or Fall Issues.

If you have any questions please contact the AAA office at (941) 921-7747.

WE NEED YOUR NEW ADDRESS

PLEASE HELP US MAINTAIN CORRECT MAILING ADDRESSES. Unless your change of address

reaches us six weeks before an issue is mailed, we cannot promise delivery. THE PUBLICATION

IS NOT FORWARDABLE and the American Accounting Association must pay return charges for

undelivered copies.

PLEASE GIVE ALL INFORMATION

Member # Name

Check One: Member Associate Member (Student) Subscriber

If Associate Member or Subscriber, give expiration date:

New school or firm, and position held:

OLD ADDRESS (label) NEW ADDRESS

Street:_

City, State:_ _ ___

Zip Code: ___

Phone No.

AMERICAN ACCOUNTING ASSOCIATION 5717 Bessie Drive * Sarasota, Florida 34233-2399

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ESSEC, Graduate School of Management, located near Paris (France) Created in 1907, Essec is one of the major French Grande Ecole. It is also the first European Institution which has been invited in the pilot study for AACSB accreditation of degree programs in

business offered by institution outside the United States and Canada

INVITES APPLICANTS FOR:

1 POST AS ASSISTANT OR ASSOCIATE PROFESSOR SPECIALIZING IN MANAGEMENT ACCOUNTING AND STRATEGIC CONTROL.

availableonSEPTEMBER 1, 1997

Candidates for the position of assistant professor should have a doctorate, have a strong interest in research and a good teaching ability

(Graduate School, Doctoral Program,...)

Associate Professor must have a Ph.D. (or equivalent) and a record of multiple publications in top-tier journals and superior teaching evaluations.

Bilingual candidates (English/French) are preferred.

Candidates should rapidly send resume, names of at least three references, and a letter outlining teaching and research interests to

ESSEC, Prof. Nicolas MOTTIS, Department of Accounting and Management Control

avenue Bernard Hirsch - BP 105 - 95021 CERGY PONTOISE Cedex - FRANCE



UNIVERSITY OF SOUTHERN CALIFORNIA Elaine and Kenneth Leventhal School of Accounting

The Deloitte & Touche LLP Chair in Accountancy

The Elaine and Kenneth Leventhal School of Accounting at the University of Southern

California invites applications and nominations for the new Deloitte & Touche LLP Endowed Chair of Accountancy. Candidates for this senior faculty position must have an outstanding record of scholarly

research and publication, an established record of teaching excellence, and a promise of future contributions of an exceptional nature. Compensation and support for research activities are very competitive.

The Leventhal School of Accounting is a major research and teaching unit of USC's School of

Business, with approximately 40 full-time faculty. It offers undergraduate, masters and Ph.D. programs in accounting. The University of Southern California is the largest private university in the United

States west of the Mississippi River.

Applications and nominations should be submitted by June 30, 1997 and should be addressed

to: Kenneth A. Merchant, Dean, Leventhal School of Accounting, University of Southern California, Los Angeles, CA 90089-1421. The University of Southern California is an Equal Opportunity and

Affirmative Action Employer.

Benjamin Forman Chair in International Business * Rochester Institute of Technology The College of Business of the Rochester Institute of Technology seeks an accomplished teacher and scholar to occupy the Benjamin

Forman Chair in International Business. In this capacity, the Chairholder will normally teach three classes per year and be expected to

pursue an active research agenda. In addition to the above duties, the Chairholder will be appointed as the Director of the Center for International Business. The

director is expected to represent the Center to its constituents and to lead the effort of the Center in the following endeavors:

* Maintain and enhance the curriculum in International Business. This includes the undergraduate and graduate credit programs, non-

credit executive programs for the business community and workshops for the campus community.

* Develop educational and research partnerships with funding sources, businesses, universities and other organizations in the USA

and abroad.

Candidates are expected to possess the following qualifications: * A distinguished record of teaching and research in international business.

* Proven ability to work with the local and global business community and other constituents of the Center.

* Professional accomplishments sufficient to merit appointment as a tenured full professor of distinction.

* An earned doctorate from an accredited institution or equivalent experience in business or government.

Founded in 1829, Rochester Institute of Technology is a private university of seven colleges with 14,000 students. The College of

Business has 700 undergraduate and 350 graduate students.

The Benjamin Forman Chair in International Business was established in 1988 to foster high quality teaching and research in

international business. The position is available for the 1997-98 academic year and thereafter. Nominations and applications will be

accepted until the position is filled. Nominations, applications and inquiries should be addressed to:

Benjamin Forman Chair Search Committee

Office of the Dean, College of Business

Rochester Institute of Technology 107 Lomb Memorial Drive

Rochester, NY 14623-5608

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LINGNAN C18 <1 OLLEGE Lingnan College is a degree conferring, tertiary institution of higher education which offers honors bachelor degrees and postgraduate research programmes to

the Masters' level in its Faculties of Arts, Business and Social Sciences. The

College is developing as an internationally recognized Liberal Arts University. Applications are invited for the following posts (tenable from 1 September 1997)

at the levels indicated (please specify the level of appointment for which you wish

to apply):

Lecturer/Assistant Professor/Associate Professor (Scale B) Department of Accounting and Finance (Ref: O11/ACCT/97)

Applicants should be able to teach in at least one of the following areas: Financial

Accounting, Auditing, and Accounting in China.

Applicants should have a Ph.D. degree in a relevant field of studies (or nearing

completion of a Ph.D. for a starting position as Lecturer) and in addition for

appointment as an Associate Professor, have 4-5 years of relevant experience as

Assistant Professor and should demonstrate competence in teaching and research.

Monthly Basic Salary (US$ I=HK$7.73) Associate Professor (Scale B) HK$54,455 - HK$68,080 Assistant Professor HK$40,755 - HK$46,235 BAR

HK$48,980 - HK$68,080 Lecturer HK$29,685 - HK$37,990

Fringe Benefits Benefits include gratuity, medical and dental schemes, annual leave, local educa-

tion allowance for dependent children and housing for eligible appointees drawing

a monthly salary of HK$43,480 and above. Passage and baggage allowances will

be paid for appropriate appointees. Appointments will be made on fixed-term

renewable contracts.

Application Procedure Applicants are invited to submit a detailed curriculum vitae (including date of

birth) together with copies of their academic credentials, and the names, addresses

and fax numbers (if available) of three referees, to the College Secretariat, Lingnan College, Tuen Mun, Hong Kong or by fax (852) 2891-5782. The refer-

ence number of the post(s) should be quoted on all correspondence. Initial screen-

ing of applications will begin in March 1997 and will continue until the positions have been filled. A

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9 CALL FOR PARTICIPATION1| m Bhm.8 4 1997 Ninth Annual PACAP Finance Conference

= i U TAugust 18-21 Shanghai, People's Republic of China

Conference Theme: Innovation and Internationalization of Chinese Financial and Capital Markets

The 1997 Ninth Annual PACAP Finance Conference will take place in Shanghai, The People's Republic of China on August 18-21, 1997. Academicians and practitioners are cordially invited to participate. Papers relevant to Chinese and other Asian capital markets are welcome and will be evaluated by the editorial board members of the Pacific-Basin Finance journal and by local review committee members. Up to six outstanding papers will be chosen to receive competitive research awards on the basis of the quality of research and relevance to Asian capital markets. The amount of each award is US$3,000. Ten papers will also be selected for inclusion in the conference issue of the Pacific-Basin Finance Journal. Partial financial support will be provided to authors of papers accepted for inclusion in the special issue of the Journal. The deadline for submitting papers is January 31, 1997. Authors will be notified of the review committee's decisions in April, 1997. Please submit five copies of your paper to:

Drs. S. Ghon Rhee and Rosita P. Chang, Program Chairs PACAP Research Center

College of Business Administration University of Rhode Island

7 Lippitt Rd., Kingston, RI 02881-0802, USA Phone: (1-401) 874-5807 or 5105 Fax: (1-401) 874-5550

E-mail: pacap~uriacc.uri.edu

1996 PACAP DATABASESTM AVAILABLE FOR SUBSCRIPTION The 1996 PACAP DatabasesTM for Hong Kong, Indonesia, Japan, Korea, Malaysia, Philippines, Singapore, Taiwan, and Thailand are now available for subscription from the PACAP Research Center at the University of Rhode Island. These databases provide 21 years of securities data from 1975 to 1995. All listed companies on the major stck r exchange of each country are included, and a common format is applied to all countries for ease of comparison.

Each country's database is supplied on magnetic tape or CD Rom and contains 12 files: Company Files; Daily & Monthly Stock Prices and Returns Files; Daily & Monthly Indices Files; Daily & Monthly Market Returns Files; Capital Distributions Files; Annual Financial Statements Files; Daily Foreign Exchange Rate Files; Calendar Files; and Key Economic Statistics Files.

Initial academic subscription fees for the PACAP DatabasesT? are: *Hong Kong US$1,800 *Korea 1,800 *Singapore 1,800 *Indonesia 1,200 *Malaysia 1,800 *Taiwan 1,800 *Japan 8,000 *Philippines 1,800 *Thailand 1,800

Annual renewal * US$ 1,000 for each country excluding Japan at US$ 4,000.

For more information contact: PACAP Research Center, University of Rhode Island 7 Lippitt Road, Kingston, RI 02881-0802, USA

Phone: (1-401)874-5105 or 5807 Fax: (1-401)874-5550 E-Mail: pacap~uriacc.uri.edu



UNIVERSITY AT ALBANY State University of New York

Dean of the School of Business University at Albany

State University of New York

The University at Albany invites nominations and applications for the position of Dean of the School of Business. Established in 1844, the University at Albany is the oldest state- chartered public institution of higher education in New York. It has approximately 600 full-time faculty, annually generates more than $90 million in external funding, and enrolls approximately 16,000 students, of whom 5,000 are at the graduate level. Designated as a University Center of the State of New York and noted for its achievement of both diversity and excellence, Albany has a broad mission of undergraduate and graduate education, research and public service. Through its eight degree-granting schools and colleges, the University offers bachelors' degrees in more than 100 fields of study, masters' degrees in 82 areas, and doctoral degrees in 38 fields, ranging from the arts and sciences, to education, business, public health, and public affairs and policy.

The School of Business consists of over 50 FTE faculty organized in five departments- Accounting and Law, Finance, Management, Management Science and Information Systems and Marketing. At the graduate level, approximately 125 new students enroll annually full-time in programs leading to the MBA and the MS degree in Accounting and in Taxation. The School is home to the interdisciplinary Ph.D. program in Organizational Studies and also participates in the Ph.D. programs in Information Science and Public Administration. At the undergraduate level, where B.S. degrees are offered in both Accounting and Business Administration to more than 800 students, the School of Business has developed a national reputation for the quality of its programs, especially in accounting. The School is one of only three state university business programs in the state accredited by the American Assembly of Collegiate Schools of Business. The Accounting program is also separately accredited by the AACSB. The School has identified and developed a niche strategy to move into the future. The focus of this strategy is the development and use of information, an area of special faculty strength in areas such as accounting, management information systems, human resource information systems and financial decision systems. The School emphasizes research and outreach to the business and professional community through programs such as the Institute for the Advancement of Health Care Management.

As the School's chief academic and administrative officer, the Dean is appointed by the President and reports to the Vice President for Academic Affairs. The Dean is responsible for guiding the development and administration for the curriculum and research program, overseeing the administration and finances of the School, representing the School to the campus, the academy, alumni, the media and the business community, overseeing faculty development, and securing resources beyond those provided by state appropriations. The Dean is expected to - provide leadership for programs involving the School of Business and other schools and colleges at the University, and with external constituencies at the local, state, national and international levels.

Applicants must qualify for a tenured-faculty appointment, possess relevant administrative experience and demonstrate capacity for leading the School of Business in the next phase of its development.

The Search Committee will begin to review applications on January 1, 1997 and will accept applications until the position is filled. Nominations and applications should be sent to: Distinguished Service Professor Richard H. Hall, Chair, Search Committee for the Dean of the School of Business, Department of Sociology, University at Albany, State University of New York, Albany, NY 12222.

The University at Albany is an Equal Opportunity/Affirmative Action Employer. Appli- cations from women, minority persons, handicapped persons and special disabled or Vietnam- era veterans are especially welcome.



3i *jA j~* -

City Un diversity | _ o~~~~~Cf Hongo Kcrlg

The Department of Accountancy at the City University of Hong Kong is now inviting applications for the positions of Professor/Associate Professor/

Assistant Professor tenable from September 1997. The appointees will teach in one or more of the following areas: International Accounting/

Financial Accounting/Auditing/Management Accounting. Preference will be given to those with research and teaching interests in international

dimensions of financial accounting, management accounting, auditing or taxation and the application of information technology to all areas of

accounting.

The City University of Hong Kong (CityU) is positioned to be a leading university in the Asia Pacific region. CityU is located in close proximity to

the hub of all business activities in Hong Kong with convenient access through the mass transit railway. The University has a student population of

about 17000 and offers first class facilities with generous teaching and research support. All faculty in the CityU is committed to excellence in

teaching and research as well as to maintaining close ties with commerce and industry. The medium of instruction will continue to be in English

given that Hong Kong has a significant role to play as an international city.

Amongst its five faculties, the Faculty of Business is proud to be the largest business school in Hong Kong with a total of about 140 faculty members

within its five departments. All five departments are well known in the business community for their professional standing and academic reputation.

In 1995-96, members of our Faculty of Business obtained one of the highest amounts in competitive government research grants.

The Department of Accountancy has 31 full time faculty members and 8 administrative staff. Two honorary research professors namely Professor

Theodore Mock and Professor Ross Watts have been appointed for a period of three years to augment the research profile of the department. We

pride ourselves as being a department that provides state-of-art accounting education with a professional emphasis. We offer one undergraduate

programme namely the Bachelor of Business Administration (Honours) in Accountancy and three taught postgraduate programmes including

Master of Arts in International Accounting, Postgraduate Diploma in Professional Accounting and Postgraduate Diploma in Corporate Administration.

Staff research is actively encouraged and we have been successful in obtaining numerous competitive research grants both within and outside the

University. The Department is further strengthening its postgraduate programs and its research in economic aspects of accounting, multinational

and cross-cultural accounting, with special interest in the Asia-Pacific region. Research seminars with eminent professors from well-known universities

have become part of our regular activities. The Department has also founded an international refereed academic journal Asia-Pacific Journal of

Accounting.

To enable academics to strengthen our understanding of the accounting developments in China, a China Accounting Research and Education

Centre is co-founded jointly by our Department, Shanghai University of Finance and Economics (SUFE), a leading Accountancy School in China,

and the Certified General Accountants' Association of Canada - International (CGA). This Centre will become the leading accounting research and

information centre on China in the Asia-Pacific region. It will collect research publications, government promulgations on accounting, auditing and

taxation systems to facilitate teaching and research on accounting in China.

Applicants for Professor/Associate Professor should possess a PhD, a solid publication record in good international journals and a dedication to

quality teaching. They are expected to provide leadership in research, plan curriculum of studies and supervise postgraduate students. Applicants

for Assistant Professor should also have a PhD (ABDs may join at Lecturer level). Our teaching load is normally two courses per semester. All

undergraduate classes are conducted in the day time with evening teaching for our taught postgraduate programmes. There will also be some

additional undergraduate or postgraduate supervision of projects.

Salary and Conditions of Service Professor approx. US$101,600 to US$135,000 per annum

Associate Professor approx. US$97,400 to US$130,850 per annum approx. US$88,000 to US$104,700 per annum*

Assistant Professor approx. US$62,700 to US$104,700 per annum

*Appointees at the level of Assistant Professor with salary at US$88,000 per annum or above may be considered for the title of Associate Professor.

Salary translated for HK$ to US$ at approximately HK$7.8 = US$S and the standard income tax rate is 15%

Appointment will be either on a two-year contract with gratuity at 15% of basic salary payable upon satisfactory completion of the contract or on

superannuable terms with an initial evaluation period of 3 years. Excellent fringe benefits include medical and dental schemes, 46 days' annual

leave, passages and housing assistance where applicable.

Information and Application Information concerning the post and the University is available on the University's World Wide Web home page http://www.cityu.edu.hk or the

University's listserver accessed by E-mail at "pomailgctylnk.cityu.edu.hk" or from the Human Resources Office, City University of Hong Kong,

Tat Chee Avenue, Kowloon, Hong Kong (Fax : (852) 2788 1154 or 2788 9334/E-mail : porecrutgcityu.edu.hk). Further information can be

obtained from Professor Judy Tsui, Head of Department of Accountancy at Personal Fax No. (852) 2788 7002 or E-mail: acgogcityu.edu.hk.

Please send your application in the form of an application letter enclosing a current curriculum vitae and the names and addresses of three academic

referees to the Human Resources Office. Applications will be considered until positions are filled. This content downloaded from 195.34.79.192 on Sat, 14 Jun 2014 20:01:03 PMAll use subject to JSTOR Terms and Conditions


The Hong Kong Polytechnic University

Department of Accountancy

Professor/Associate Professor/Assistant Professor in Auditing/Financial Accounting/ Advanced Accounting/Corporate Finance

The appointees will be required to (a) teach at undergraduate and postgraduate levels and supervise research students; (b) engage in research activities leading to publications in first-rate journals; and (c) assist in administrative duties. For appointment at Professor/Associate Professor levels, the appointees will be required to serve as mentors to junior faculty members. For appointment at Professor level, the appointees will also be required to provide leadership in teaching and research.

Applicants are expected to have (a) a Ph.D.; (b) relevant professional experience; and (c) professional designation. Applicants for Professorship are expected to have an outstanding record of publication in research-intensive journals whereas applicants for Associate Professorship are expected to have an established record of publication in research-intensive journals.

Lecturer in Auditing/Financial Accounting/Advanced Accounting/PRC Accounting

The appointee will be required to (a) teach Accounting, Auditing and related subjects; (b) engage in scholarly activities such as publishing papers on applied research and/or writing teaching materials; and (c) assist in administrative duties.

Applicants are expected to have (a) a Master's degree, preferably a Ph.D.; (b) at least three years' relevant post-qualification professional experience; and (c) professional designation.

Salary and Conditions of Service

Professor : HK$792,660- $1,053,060 per annum Associate Professor HK$759,780 - $1,020,660 per annum Assistant Professor : HK$489,060 - $554,820 per annum/BAR/

HK$587,760 - $816,960 per annum Lecturer HK$341,880 - $582,240 per annum

Note: US$1 = HK$7.7 as at 4 December 1996.

Initial appointment will be made on a fixed-term gratuity-bearing contract with generous fringe benefits.

Applicants are invited to send in detailed curriculum vitae together with names and addresses of three referees to the Personnel Office, The Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong (by fax: (852) 2764 3374, or by email: [email protected]). Please indicate the Department, post and specialism in your application. The search will continue until suitable appointments are made. Interested parties may contact Professor Joseph K. Cheung, Hang Seng Chair of Accountancy and Head of the Department (by phone: (852) 2766 7046, fax: (852) 2365 9303 or by email: [email protected]) for further details.



New Prpetve nAcontn ro S,0

Intrafirm Trade and Global Transfer Pricing Regulations By Roger Y. W. Tang

Transfer pricing is the most important issue in international taxation today, but transfer pricing regulations for the United States and its major trading partners have changed significant- ly over the past decade. Tang explains these changes and their impact on trade among multinational companies. This compre- hensive analysis covers not only changes in U.S. regulations and their effects on multinational companies, but also the changes that have taken place in Canada, Mexico, China, Japan, the United Kingdom, Germany, France, and the OECD, and how these foreign regulations impact U.S. business. Also dis- cussed in detail are the advance pricing agreements (APA) programs of the United States and Canada; a new paradigm for resolving a variety of issues that have arisen recently in intrafirm trade and transfer pricing; and, for business executives, an approach for managing a corporate transfer pricing system.

Quorum Books. 1997. 1-56720-039-7. $65.00 Est.

On-line Analytical Processing Systems for Business By Robert J. Thierauf

On-line analytical processing (OLAP) is clearly a new approach to information system technology-offering a much- needed way to make informed decisions better and faster. One of its most important characteristics is multidimensional analysis-analysis that goes beyond the conventional two-dimen- sional analysis and provides users with rapid retrieval of data from organizational databases, data warehouses, or both. Most importantly, OLAP allows users to look at different dimensions of the same data, thus enabling them to do analyses across departmental and even across corporate boundaries. Thierauf comprehensively yet concisely shows how OLAP works and demonstrates its many benefits to aid users in the public and private sectors with well-developed examples and clear prose.

Quorum Books. 1997. 1-56720-099-0. $65.00 Est.

Due Diligence Techniques and Analysis Critical Questions for Business Decisions By Gordon Bing For buyers of a business or anyone involved in any phase of the due diligence process, Gordon Bing provides a unique, com- prehensive, one-volume source of information and guidance. His book will help investors research, evaluate, and understand an existing or proposed business not only from a financial standpoint, but also from equally important nonfinancial stand- points. It provides a full explanation of the due diligence process, including systematic methods to determine the information you need, why you need it, and how to get it. Keyed to each topic, chapter by chapter, is a full list of specific questions that should be asked during due diligence proceedings to be studied beforehand and carried with you as a valuable on-the- spot reference. A unique, practical resource for professionals and a hands-on text for students in business schools and upper division undergraduate courses in mergers and acquisitions.

Quorum Books. 1996. 288 pages. 1-56720-029-X. $69.50

The Nature and Determinants of Disclosure Adequacy An International Perspective By Ahmed Riahi-Belkaoui The functioning of the global economy depends on the quality and quantity of information provided by multinational corpora- tions, not only to investors and taxing agencies but also to gov- ernmental policymakers. Disclosure adequacy refers to ways in which the quality of information that MNC's divulge about their economic transactions can be measured, and such information and its adequacy can vary widely from country to country. Riahi-Belkaoui examines how this happens and why it should be so. Academics in finance and accounting will recog- nize quickly the beginnings of a "contingency theory of disclosure adequacy internationally," one that identifies various "rel- ativisms and presents empirical evidence for their validity." Financial analysts and other investment professionals will gain useful ways to work with (and make sense of) foreign firms' annual reports, while public policy people will find insights to aid in the harmonization of accounting principles.

Quorum Books. 1997. 240 pages. 1-56720-086-9. $69.50

Research Perspectives in Accounting By Ahmed Riahi-Belkaoui Dr. Riahi-Belkaoui calls for new, higher standards of research into accounting and its problems. To understand this he com- pares the perspectives or "visions" used by researchers in other fields to what is desirable in the accounting field, outlining six areas for critical concern to accounting professionals and scholars. Out of this readers will get a better understanding of exact- ly what is meant by higher standards in research methodology, greater confidence in its outcomes, and a more complete understanding of how complex the research process in accounting really is. Practicing accountants, academics, businesspersons, and others working in the social sciences will gain new insights into the problems that accounting faces, and how the search for solutions can be best undertaken.

Quorum Books. 1997. 1-56720-100-8. $55.00 Est.

Multinationality and Firm Performance By Ahmed Riahi-Belkaoui As foreign direct investment of U.S. multinational firms increases rapidly, some key questions emerge: What is the true nature of multinationality and what are its impacts on firm performance? These questions are answered through an examina- tion of the nature and degree of multinationality, and the effect of the degree of multinationality on firm performance, where firm performance is expressed by firm value, financial performance, prediction performance of earnings forecasts, diversifi- cation strategy and ownership structure, and corporate financ- ing. The book is of value to all those interested in international business, finance and accounting issues, including professional accountants, business executives, teachers, researchers, and students. Quorum Books. 1996. 152 pages. 1-56720-077-X. $59.95

L - IA 0:5

88 Post Road West O PO. Box 5007 Westport, CT 06881-5007 vlmwul@:n lug Telephone (203) 226-3571 * Office FAX (203) 222-1502

---------- ~ ~ ~ ~ ~ - ~ S S - Se

_ ~ ~~~~~~ kilI w-_1AF.I 'iTIMM



Auditing Excellence. Auditing: Wlliam F.

A Systematic Messier, University

Approach Flor

WILL IAM F w wSSI).J ISBN 0070415757

uditing: A Systematic Approach helps students master both the methods and decision-making processes of auditing. By concentrating on the three underlying themes of materiality, audit risk, and evidence, this text develops a systematic risk- based approach to auditing giving students both the technical skills they need as well as a means to apply informed judgement in any audit engagement.

An integrated case, Calabro Paging Services, is used throughout the text to highlight important auditing concepts.

The effect of computer processing on the audit is introduced immediately after the coverage of internal control.

The use of EDP audit techniques is presented as part of the discussion of auditing each accounting cycle and account balance.

End-of-chapter materials include self-check review questions, multiple- choice questions from past CPA examinations, and problems.

Most chapters include discussion cases developed from real-world examples.

For more information on Auditing: A Systematic Approach contact your local Irwin/McGraw-Hill representative,

call our Faculty Service Department at 1-800-323-4560, or check out our Web site at http://www. mhhe. com.

Irwin/McGraw-Hill I A Division of The McGraw HiU Companies



THE ACCOUNTING REVIEW PERIODICALS POSTAGE PAID ISSN 0001-4826 SARASOTA FLORIDA

AND ADDITIONAL MAILING OFFICES POSTMASTER Send Address Changes To:

AMERICAN ACCOUNTING ASSOCIATION 5717 BESSIE DRIVE SARASOTA, FL 34233



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