Front Matter Source: The Accounting Review, Vol. 70, No. 1 (Jan., 1995), pp. 169-184 Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/248385 . Accessed: 16/06/2014 17:28 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]. . American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to The Accounting Review. http://www.jstor.org This content downloaded from 194.29.185.109 on Mon, 16 Jun 2014 17:28:49 PM All use subject to JSTOR Terms and Conditions
Transcript
Front MatterSource: The Accounting Review, Vol. 70, No. 1 (Jan., 1995), pp. 169-184Published by: American Accounting AssociationStable URL: http://www.jstor.org/stable/248385 .
Accessed: 16/06/2014 17:28
Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at .http://www.jstor.org/page/info/about/policies/terms.jsp
.JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range ofcontent in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new formsof scholarship. For more information about JSTOR, please contact [email protected].
.
American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to TheAccounting Review.
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The American Accounting Association was founded in 1916 as the American Association of University Instructors in Accounting. Its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education and research. Full membership entitles one to receive The Accounting Review, Accounting Education News, Accounting Horizons, and Issues in Accounting Education, and to purchase Association publications at a discount.
The members of the 1994-95 Executive Committee of the Association are as follows:
President Jerry J. Weygandt, University of Wisconsin-Madison President-Elect Katherine Schipper, University of Chicago Vice President W. Steve Albrecht, Brigham Young University Vice President Billie Cunningham, University of Missouri-Columbia Vice President Bernard J. Milano, KPMG Peat Marwick Secretary-Treasurer Mary S. Stone, University of Alabama Director of Education Jan R. Williams, University of Tennessee Director of Research Victor L. Bernard, University of Michigan Director of Publications Daniel L. Jensen, The Ohio State University Past President Andrew D. Bailey, Jr., University of Illinois
The Executive Director of the Association is Paul L. Gerhardt.
Membership in the Association is available at the following annual rates:
Full membership, US and Canada: US $65.00
Full membership, other countries: US $65.00
Associate membership: US $12.00 for students residing in the United States and Canada
In addition, full members may belong to one or more Sections: Auditing; Information Systems/Management Advisory Services; Two-Year Colleges; International Accounting; Public Interest; Government and Nonprofit; Taxation; Administrators of Accounting Programs; Accounting, Behavior and Organizations; Management Accounting; Gender Issues in Accounting; Teaching & Curricula; Artificial Intelligence/Expert Systems; and Financial Accounting & Reporting. Each Section assesses its own annual dues which are collected by the Association.
The Accounting Review is published quarterly by the American Accounting Association-January, April, July, and October: printed by Data Reproductions Corporation, Rochester Hills, Michigan. Subscription price is $90.00 per year.
Second class postage paid at Sarasota, Florida and at additional mailing offices. POSTMASTER: Send address changes to American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233-2330.
Copyright ? American Accounting Association. All rights reserved. Printed in the United States of America. (ISSN 0001-4826.)
Editorial correspondence and all manuscripts should be sent to Professor Robert P. Magee, Editor, The Accounting Review, J. L. Kellogg Graduate School of Management, Northwestern University, Evanston, IL 60208-2002.
The submission fee of $50.00 for members of the AAA or $100.00 for nonmembers must accompany manuscripts when submitted. Books for review should be sent to Professor James R. Boatsman, School of Accounting; Arizona State University; Tempe, AZ 85287-3606. Request for reprint permission, subscrip- tions, advertisements, and dues should be sent to Mr. Paul Gerhardt, American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233. Notice of change of address should be mailed at least eight weeks in advance to ensure undelayed receipt of The Accounting Review.
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Robert W. Holthausen Dan A. Simunic Krishna A. Palepu S. Mark Young R. David Plumlee Mark E. Zmijewski
VOL. 70 JANUARY 1995 No. 1
STEVEN R. MATSUNAGA The Effects of Financial Reporting Costs on the Use of Employee Stock Options .... 1
MARK W. NELSON, ROBERT LIBBY, and SARAH E. BONNER Knowledge Structure and the Estimation of Conditional Probabilities in Audit Planning .................................................................... 27
BRIAN C. SPILKER The Effects of Time Pressure and Knowledge on Key Word Selection Behavior in Tax Research .................................................................... 49
ROBERT BLOOMFIELD Strategic Dependence and Inherent Risk Assessments ................................................. 71
KEVIN C.W. CHEN and CHI-WEN JEVONS LEE Executive Bonus Plans and Accounting Trade-offs: The Case of the Oil and Gas Industry, 1985-86 ................................................................... 91
RON KASZNIK and BARUCH LEV To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise .................................................................... 113
RICHARD FRANKEL, MAUREEN McNICHOLS, and G. PETER WILSON Discretionary Disclosure and External Financing .................................... .................... 135
PAUL KIMMEL and TERRY D. WARFIELD The Usefulness of Hybrid Security Classifications: Evidence from Redeemable Preferred Stock .................................................................... 151
American Accounting Association Committees 1994-1995 ............................. ....................... 169 Occassional Reviewers .................................................................... 183
BOOK REVIEWS, James R. Boatsman, Editor
Knutson, Financial Reporting in the 1990s and Beyond ............... J. RICHARD DIETRICH 185 List of Books Received .................................................................... 186 Editorial Policy and Style Information .................................................................... 188
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Editorial Staff of The Accounting Review 1994-1995
MANAGING EDITOR AND EDITOR
Robert P. Magee, Northwestern University
ASSOCIATE EDITORS:
Robert W. Holthausen, University of Pennsylvania Krishna G. Palepu, Harvard University R. David Plumlee, University of Kansas
Dan A. Simunic, University of British Columbia S. Mark Young, University of Southern California
Mark E. Zmijewski, University of Chicago
Book Review Editor: James R. Boatsman, Arizona State University
Copy and Production: Laurie L. Rayburn
EDITORIAL ADVISORY AND REVIEW BOARD
Jeffrey Abarbanell, University of Michigan Andrew Alford, University of Pennsylvania Stephen Asare, University of Florida Linda Bamber, University of Georgia Mary E. Barth, Harvard University Paul J. Beck, University of Illinois at Urbana-Champaign Jean C. Bedard, Northeastern University Sarah E. Bonner, University of Southern California David C. Burgstahler, University of Washington Robert M. Bushman, University of Chicago Agnes Cheng, University of Houston William Cready, Texas A&M University Lane A. Daley, University of Alberta Masako Darrough, University of California at Davis Srikant Datar, Stanford University Patricia Dechow, University of Pennsylvania Douglas DeJong, University of Iowa Joel S. Demski, University of Florida John A. Elliott, Cornell University Catherine A. Finger, University of Illinois Urbana-
Champaign George Foster, Stanford University Jennifer Francis, University of Chicago James C. Gaa, McMaster University Froystein Gjesdal, Norwegian School of Economics and
Business Sharon L. Green, Duquesne University Mahendra Gupta, Washington University Susan F. Haka, Michigan State University Jerry C. Y. Han, University of Buffalo, SUNY Carla K. Hayn, University of California at Irvine William S. Hopwood, Florida Atlantic University Patricia Hughes, University of Southern California Prem C. Jain, Tulane University Ross Jennings, University of Texas at Austin Steven J. Kachelmeier, University of Texas at Austin Sok-Hyon Kang, Carnegie Mellon University Thomas E. Kida, University of Massachusetts at Amherst Ronald King, Washington University Alison J. Kirby, Boston University Lisa L. Koonce, University of Texas at Austin Mark H. Lang, University of North Carolina at Chapel
Hill
Robert Libby, Cornell University Stephen T. Limberg, University of Texas at Austin Thomas J. Linsmeier, University of Iowa Marlys Gascho Lipe, University of Colorado at Boulder Russell Lundholm, University of Michigan Laureen Maines, Duke University Ella Mae Matsumura, University of Wisconsin at
Madison Linda McDaniel, University of North Carolina at Chapel
Hill Maureen McNichols, Stanford University Nahum Melumad, Columbia University Yaw M. Mensah, Rutgers University Kenneth Merchant, University of Southern California Cindy L. Moeckel, Arizona State University Ari Mukherji, University of Minnesota Mark W. Nelson, Cornell University Patricia O'Brien, University of Michigan Zoe-Vonna Palmrose, University of Southern California James M. Patell, Stanford University Kathy R. Petroni, Michigan State University Eric G. Press, Temple University K. Ramesh, Northwestern University Zelma Rebmann-Huber, Simon Fraser University Stefan Reichelstein, University of California at Berkeley Stephen G. Ryan, New York University Richard Sansing, Yale University Arnold Schneider, Georgia Institute of Technology Frank H. Selto, University of Colorado at Boulder Terry J. Shevlin, University of Washington Douglas Skinner, University of Michigan Richard G. Sloan, University of Pennsylvania Michael R. Stein, University of Calgary Mary S. Stone, University of Alabama Amy P. Sweeney, Harvard University Charles Swenson, University of Southern California Jacob Thomas, Columbia University Ken Trotman, University of New South Wales Terry D. Warfield, University of Wisconsin at Madison Earl R. Wilson, University of Missouri at Columbia Richard Young, Ohio State University
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1926-1929 William A. Paton 1929-1943 Eric L. Kohler 1944-1947 A. C. Littleton 1948-1949 Robert L. Dixon 1950-1959 Frank P. Smith 1960-1962 Robert K. Mautz 1963-1964 Lawrence L. Vance 1965-1967 Wendell Trumbull
1968-1970 Charles H. Griffin 1971-1972 Eldon S. Hendriksen 1973-1975 Thomas F. Keller 1976-1978 Don T. DeCoster 1978-1983 Stephen A. Zeff 1983-1987 Gary L. Sundem 1987-1990 William R. Kinney, Jr. 1990-1994 A. Rashad Abdel-khalik
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Chairperson: Richard E. Baker, Northern Illinois University
Vice Chairperson (Academic): Kent St. Pierre, University of Delaware
Vice Chairperson (Practice): George Krull, Grant Thornton
Two-Year College Section
Chairperson: Ellen Sweatt, De Kalb College (North)
Secretary/Editor: Leonard Long, Fisher College Vice-Chairperson: Robert C. Maloney,
University of Alaska-Anchorage
Secretary: Sharon L. Kimmell, University of Akron
Treasurer: David E. Stout, Villanova University
Coordinator of Regional Representatives/Officer at Large: Linda Lessing, SUNY Farmingdale
ACCOUNTING ACCREDITATION COMMITTEE
Charge: To monitor issues and developments in accreditation that may have an impact on accounting programs-specifically:
1. To follow the accreditation activities of the AACSB as well as other developments in accreditation. 2. To inform the AAA Executive Committee of accreditation issues as they arise and recommend
policies or positions as appropriate.
Chairperson: John T. Ahern, DePaul University Raymond C. Dockweiler, University of
Missouri-Columbia Jack C. Gray, Michigan State University James A. Heintz, University of Connecticut
Thomas P. Howard, University of Alabama John Ribezzo, Community College of Rhode
Island Richard E. Flaherty, Arizona State University
ACCOUNTING EDUCATION ADVISORY COMMITTEE (Standing Committee of the Association)
Charge: To serve as the co-ordinating committee for Association activities that involve accounting education-specifically
1. To develop and issue position statements on matters relating to accounting education. 2. To develop and recommend to the Executive Committee educational policy for the Association. 3. To initiate, co-ordinate, and administer the activities of the Association in the field of accounting
education, including accounting education research and continuing professional education. 4. To provide effective accounting education liaison with the Accounting Education Change Commis-
sion, regions, and sections. 5. To co-ordinate the work of committees for the Doctoral Consortium, New Faculty Consortium,
Professional Examinations, Trueblood Seminars, and other education-designated committees.
Chairperson: Jan R. Williams, University of Tennessee
Robert Glen Berryman, University of Minnesota Richard E. Flaherty, Arizona State University Karen L. Hooks, University of South Florida Hugh A. Hoyt, Miami University Albert R. Mitchell, James Madison University
Lynn M. Paluska, Nassau Community College Jamie Pratt, Indiana University Kevin D. Stocks, Brigham Young University Shyam Sunder, Carnegie Mellon University Michael A. Diamond, University of Southern
California
BY-LAWS COMMITTEE (Standing Committee of the Association)
Charge: To review the Association's By-Laws and recommend revisions, as appropriate, to the Executive Committee.
Chairperson: Charles G. Carpenter, Miami University
Jay M. Smith, Jr., Brigham Young University Mary S. Stone, University of Alabama
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Charge: To recommend recipients for the Arthur H. Carter Foundation Student Scholarships- specifically:
1. To collect and evaluate applications for the Carter Foundation Scholarships. 2. To rank the applications received. 3. To transmit the rankings to the trustees of the Foundation. 4. To develop a plan for continuation of funding, in concert with the Executive Committee, once the
endowment is extinguished.
Chairperson: John Cumming, Miami University Rajendra P. Srivastava, University of Kansas
Karen L. Hooks, University of South Florida
COMPETITIVE MANUSCRIPT AWARD COMMITTEE
Charge: To select one, two, or (at most) three recipients) of the Competitive Manuscript Award, using criteria approved by the Executive Committee.
Chairperson: Abbie J. Smith, University of Chicago
A. Rashad Abdel-khalik, University of Florida Stanley Baiman, University of Pennsylvania Sarah E. Bonner, University of Southern
California
John R. M. Hand, University of North Carolina David A. Ziebart, University of Illinois Mark A. Wolfson, Stanford University
CORPORATE ACCOUNTING POLICY SEMINARS COMMITTEE
Charge: To plan and hold the Corporate Accounting Policy Seminar in accordance with established AAA policies-specifically:
1. To plan for and arrange to have the 1995 seminar conducted and administered. 2. To report on the results and effectiveness of the seminar and to recommend any changes to the
Executive Committee by November 1, 1995.
Chairperson: Alison Hubbard Ashton, Duke University
Philip D. Ameen, General Electric Company Lon Amett, Bethlehem Steel William J. Ihlanfeldt, Shell Oil Company
Joseph Martin, IBM Dan Sansone, Vulcan Materials, Inc. John K. Simmons, University of Florida Robert N. Freeman, University of Texas at
Austin
DELOITTE & TOUCHE WILDMAN MEDAL AWARD COMMITTEE
Charge: To administer the John R. Wildman Medal award program in accordance with the terms of the grant from the Deloitte & Touche Foundation.
Chairperson: David F. Larcker, University of Pennsylvania
Gary Biddle, University of Washington Mark Chain, Deloitte & Touche
Ronald Dye, Northwestern University Paul A. Griffin, University of California-Davis William F. Messier, Jr., University of Florida
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Charge: To plan and hold the 1995 Doctoral Consortium in accordance with established AAA policies- specifically:
1. To plan for and arrange to have the 1995 consortium conducted and administered. 2. To report on the results and effectiveness of the consortium and to recommend any changes to the
Executive Committee by November 1, 1995.
Chairperson: Julie H. Collins, University of North Carolina
Daniel W. Collins, University of Iowa Joel S. Demski, University of Florida
Jennifer Francis, University of Chicago Ronald R. King, Washington University Grace Pownall, Emory University
DOCTORAL FELLOWSHIPS COMMITTEE
Charge: To select the 1994-1995 recipients of the American Accounting Association doctoral fellow- ship grants using the criteria established by the Executive Committee-specifically:
1. To select the grant recipients. 2. To seek financial support, in concert with the Executive Committee, for the doctoral fellowship
program.
Chairperson: Paul Danos, University of Michigan David C. Burghstahler, University of Washington Mark M. Chain, Deloitte & Touche James Don Edwards, University of Georgia
Gerald L. Salamon, Indiana University Michael A. Diamond, University of Southern
California
EDUCATIONAL MATERIALS COMMITTEE (New Committee for 1994-1995)
Charge: To identify and assess financially feasible options for the production and/or distribution of nonperiodical educational materials under Association auspices and to report back to the Executive Committee no later than August 1, 1995.
Chairperson: Gary John Previts, Case Western Reserve University
Elba F. (Bud) Baskin, Arthur Andersen & Co. John W. Dickhaut, University of Minnesota-Twin
Cities
Yuji Ijiri, Carnegie Mellon University W. Morley Lemon, University of Waterloo Thomas Robinson, University of Miami Clinton E. White, Jr., University of Delaware
FINANCE COMMITTEE (Standing Committee of the Association)
Charge: To develop financial goals and strategies for the Association-specifically: 1. To evaluate additional or alternative ways to finance existing Association activities. 2. To plan financial strategies for Association initiatives and activities. 3. To work with the 1994-1995 President-Elect in preparing the 1995-1996 budget. 4. To recommend how AAA funds should be invested in accordance with established Executive
Committee policies and procedures.
Chairperson: Mary S. Stone, University of Alabama
W. Steve Albrecht, Brigham Young University Eugene E. Comiskey, Georgia Institute of
Technology Linda Mills Marquis, Northern Kentucky
University
Bernard J. Milano, KPMG Peat Marwick Paul L. Gerhardt, Executive Director, American
Accounting Association Katherine Schipper, AAA President-Elect,
University of Chicago
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Charge: To co-ordinate all Association activities with respect to financial accounting standard-setting- specifically:
1. To evaluate selected discussion memoranda and exposure drafts related to financial accounting and reporting in the private sector as they are released by the FASB and to respond to the FASB in writing and by appearing at selected public hearings.
2. To be cognizant of emerging issues related to financial accounting and reporting in the private sector through materials issued by the Emerging Issues Task Force and other relevant sources with evaluation, where appropriate, of the significance and potential implications of such issues.
3. To meet with the FASB, normally on annual basis. 4. To explore the publication of selected responses by the committee in Horizons or other appropriate
outlets. 5. To consider and promote ways to increase the academic input to the standard-setting process. 6. To provide input to the Financial Reporting Issues Conference Committee on the appropriate content
and structure of the 1995 conference.
Chairperson: Mary E. Barth, Harvard University John Gribble, Coopers & Lybrand Daniel W. Collins, University of Iowa John A. Elliot, Cornell University Wayne R. Landsman, University of North
Carolina
Stephen Penman, University of California- Berkeley
John Smith, Deloitte & Touche Ray G. Stephens, Kent State University Terry D. Warfield, University of Wisconsin-
Madison
COMMITTEE ON FINANCIAL COMMUNICATIONS
Charge: To evaluate the Association's financial reporting practices (financial statements, notes and other related data) and suggest improvements where needed.
Chairperson: Eugene F. Comiskey, Georgia Institute Tech
Rhoda Icerman, Florida State University
Linda Mills Marquis, Northern Kentucky University
Mary S. Stone, University of Alabama William T. Wrege, Ball State University
FINANCIAL REPORTING ISSUES CONFERENCE COMMITTEE
Charge: To plan and hold the 1995 Financial Reporting Issues Conference in accordance with established AAA policies-specifically:
1. To seek the advice of the Financial Accounting Standards Committee and the SEC Liaison Committee on the content and structure of the 1995 conference.
2. To arrange to have the conference conducted and administered. 3. To report on the results and effectiveness of the conference and to recommend any changes to the
Executive Committee.
Chairperson: Krishna G. Palepu, Harvard University
Victor L. Bernard, University of Michigan Robert H. Herz, Coopers & Lybrand
Robert W. Holthausen, University of Pennsylvania
Ross Watts, University of Rochester Baruch Lev, University of California-Berkeley
INNOVATION IN ACCOUNTING EDUCATION AWARD COMMITTEE
Charge: To select the recipients) of the Outstanding Teaching/Curriculum Development Award, using the criteria approved by the Executive Committee.
Chairperson: Russell M. Barefield, University of Georgia
Bala G. Dharan, Rice University Brent C. Inman, Coopers & Lybrand
Terry S. Lindenberg, Rock Valley College Robert W. Rouse, College of Charleston Bradley J. Schwieger, St. Cloud State University Kevin D. Stocks, Brigham Young University
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INTERNATIONAL ACCOUNTING RESEARCH CONFERENCE COMMITTEE
Charge: To plan and hold an International Accounting Research Conference in accordance with established AAA policies-specifically:
1. To arrange to have the conference conducted and administered. 2. To report on the results and effectiveness of the conference and to recommend any changes to the
Executive Committee within four months after the conference is held.
Chairperson: Grace Pownall, Emory University Frederick D. S. Choi, New York University
Mark Lang, University of North Carolina at Chapel Hill
Gary K. Meek, Oklahoma State University
INTERNATIONAL FACULTY EXCHANGE COMMITTEE
Charge: To oversee the faculty exchange program and assist Association staff in the administration of the program-specifically:
1. To select the U.S./Canadian professors to be involved in the program for 1996 tour and to select the schools in the United States and Canada for the 1995 lecture tour.
2. To select the area for the 1997 visit. 3. To assist the Executive Director with announcements, arrangements, and follow-up evaluations for
the respective visits.
Chairperson: Sidney Gray, University of Warwick
Adolf J. H. Enthoven, University of Texas at Dallas
Yukio Fujita, Aichi Gakuin University V. Bruce Irvine, University of Saskatchwan
Chen-en Ko, National Taiwan University Konrad W. Kubin, Virginia Polytechnic Institute
& State University Stephen A. Zeff, Rice University Paul Gerhardt, Executive Director, American
Accounting Association
LITIGATION ADVISORY COMMITTEE
Charge: To monitor and provide counsel concerning the Litigation Database project and to explore other litigation issues, as appropriate.
Chairperson: William R. Kinney, Jr., University of Texas at Austin
Andrew D. Bailey, Jr., University of Arizona John W. Hill, Indiana University
Richard W. Leftwich, University of Chicago Norman R. Walker, Price Waterhouse Victor L. Bernard, University of Michigan
MEMBERSHIP SERVICES COMMITTEE (New Committee for 1994-1995)
Charge: To evaluate the benefits of Association membership and to determine the services members would like the Association to provide-specifically:
1. To develop, distribute, and evaluate a membership questionnaire to assess members' views on the Association and how the association might best serve members' needs.
2. To develop follow-up procedures for determining why members leave the Association. 3. To develop a strategy for addressing Association membership trends. 4. To exchange information with the Membership and Subscriptions Committee.
Chairperson: Donald L. Madden, University of Kentucky
Richard E. Baker, Northern Illinois University Jacqueline B. Sanders, Mercer County
Community College Joseph J. Schultz, Jr., Arizona State University Larry P. Scott, Price Waterhouse
Gary H. Siegel, DePaul University Ray M. Sommerfeld, University of Texas at
Austin James E. Sorensen, University of Denver Paul Gerhardt, Executive Director, American
Accounting Association
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Charge: To work with the Association staff and other AAA committees to define and enhance the benefits of membership-specifically:
1. To exchange information with the Membership Services Committee and the Relations with Two- Year College Faculty Committee.
2. To work with the headquarter's staff in upgrading the Association's database of accounting educators.
Chairperson: Joseph Kreutle, Miami Dade Community College
Chairperson: Earl Kay Stice, Rice University Penne Ainsworth, Kansas State University Robert D. Allen, University of Utah Sam Asamoah, Jefferson Community College M. Edgar Barrett, American Graduate School of
International Management George Battistel, Portland State University Joseph V. Carcello, University of Tennessee Kevin C. W. Chen, Rutgers University-New
Brunswick Francie Criner, University of Maine-University
College Elizabeth B. Davis, Baylor University Leslie G. Eldenburg, University of Arizona Neil Fargher, University of Oregon Stephen L. Fogg, Temple University Allen Ford, University of Kansas David R. Fordham, James Madison University Hubert D. Glover, Clemson University 0. Finley Graves, University of Mississippi David A. Guenther, University of Connecticut Rama R. Guttikonda, Alabama State University Steven C. Hall, Washington State University Cynthia Halloway, Tarrant Community College Charles Harter, University of Alaska-Fairbanks Anita S. Hollander, Florida State University Van E. Johnson, Northern Illinois University Paul M. Kazenski, University of Hawaii at
Manoa Leon Korte, University of South Dakota Lucille E. Lammers, Illinois State University Lucy L. Larson, St. John's University Amy H. L. Lau, Oklahoma State University Max A. Laudeman, Indiana University-Purdue
University Timothy M. Lindquist, University of Northern
Iowa
Marlys Gascho Lipe, University of Colorado at Boulder
Joseph Lloyd-Jones, University of Ottawa Julie A. Lockhart, Western Washington
University Mary J. Loyland, University of North Dakota Joan L. Luft, Michigan State University P. Merle Maddocks, University of Alabama in
Huntsville William Markell, University of Delaware Ann Martin, University of Colorado at Denver Marc Massoud, Claremont McKenna College Lorraine McClenny, North Carolina State
University Kate Mooney, St. Cloud State University Charles W. Mulford, Georgia Institute of
Technology Robert A. Nehmer, Georgia State University Don Pagach, North Carolina State University Timothy A. Pearson, West Virginia University Russell J. Petersen, University of Akron Barbara G. Pierce, Florida Atlantic University Norma C. Powell, University of Massachusetts at
Lowell Georgia C. Saemann, University of Wisconsin-
Milwaukee Robert H. S. Sarikas, Boise State University James A. Schweikart, University of Richmond Keith F. Sellers, University of Arkansas Jeffrey F. Shields, University of Baltimore Katherine J. Silvester, Rensselaer Polytechnic
Institute Richard H. Simpson, University of Massachusetts Paul J. Steinbart, Saint Louis University Randal H. Stitts, Sul Ross State University John M. Strefeler, University of Nevada, Reno Barbara G. Taylor, Montana State University Robert Werner, Rutgers University Anne Wu, National Chengchi University
MINORITY FACULTY DEVELOPMENT COMMITTEE
Charge: To co-ordinate Association activities with respect to minority recruitment and development- specifically:
1. To explore ways in which potential minority candidates can be encouraged to apply to accounting programs and pursue professional careers in accounting education.
2. To explore ways in which to encourage the development of minority faculty members. 3. To examine and monitor minority recruitment programs of other professional organizations, such as
the AICPA. 4. To develop a strategic plan for the American Accounting Association in the area of minority faculty
development.
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Chairperson: Willie E. Gist, University of Oklahoma
Barney R. Cargile, University of Alabama Saundra T. Drumming, Florida A&M University
James C. Flagg, Texas A&M University Theresa A. Hammond, Boston College Jack E. Kiger, University of Tennessee T. Sterling Wetzel, Oklahoma State University
NEW FACULTY CONSORTIUM COMMITTEE
Charge: To plan and hold the 1995 New Faculty Consortium in accordance with established AAA policies-specifically:
1. To arrange to have the consortium conducted and administered. 2. To report on the results and effectiveness of the consortium and to recommend any changes to the
Executive Committee by March 1, 1995.
Chairperson: Jane F. Mutchler, Pennsylvania State University
Linda S. Bamber, University of Georgia Dennis R. Reigle, Arthur Andersen & Co.
Jamie Pratt, Indiana University Judy D. Rayburn, University of Minnesota-Twin
Cities
NOMINATIONS COMMITTEE (Standing Committee of the Association)
Charge: To select a list of nominees to AAA offices for election by the membership in August 1995.
Chairperson: Arthur R. Wyatt, University of Illinois
Andrew D. Bailey, Jr., University of Arizona Quiester Craig, North Carolina A&T State
University John A. Elliot, Cornell University
Zoe-Vonna Palmrose, University of Southern California
Gary L. Sundem, University of Washington Lawrence A. Tomassini, The Ohio State
University
NOTABLE CONTRIBUTIONS TO ACCOUNTING LITERATURE AWARD SCREENING COMMITTEE
Charge: To identify works of exceptional merit from published accounting books and articles that meet the guidelines for the "Notable Contributions" awards, as established by the Executive Committee.
Chairperson: Arnold M. Wright, Boston College Stephen K. Asare, University of Florida Robert H. Ashton, Duke University Bala V. Balachandran, Northwestern University Robert M. Bushman, University of Chicago Andrew A. Christie, University of Rochester David M. Cottrell, Brigham Young University Somnath Das, University of California-Berkeley Haim Falk, Rutgers University-Campus at
Camden James R. Frederickson, Indiana University James F. Gaertner, University of Texas at San
Antonio D. Eric Hirst, University of Texas at Austin Ross G. Jennings, University of Texas at Austin Marilyn F. Johnson, University of Michigan Steven J. Kachelmeier, University of Texas at
Austin Paul D. Kimmel, University of Wisconsin-
Milwaukee
Lisa L. Koonce, University of Texas at Austin C. Jevons Lee, Tulane University Charles M. C. Lee, University of Michigan Maureen F. McNichols, Stanford University H. Fred Mittelstaedt, University of Notre Dame Dale C. Morse, University of Oregon Belinda Mucklow, University of Wisconsin-
Madison Daniel P. Murphy, University of Tennessee Mark W. Nelson, Cornell University Buck K. W. Pei, Arizona State University Glenn M. Pfeiffer, San Diego State University Krishnamoorthy Ramesh, Northwestern
University Joshua Ronen, New York University Richard C. Sansing, Yale University Jeffrey W. Schatzberg, University of Arizona Brian Shapiro, University of Arizona Wayne H. Shaw, University of Colorado at
Boulder
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Toshi Shibano, University of California-Berkeley Keith A. Shriver, Arizona State University Konduru Sivaramakrishnan, Carnegie Mellon
University James D. Stice, Brigham Young University Amy P. Sweeney, Harvard University Walter Teets, University of Illinois Jacob K. Thomas, Columbia University
Jimmy Yang-Tzong Tsay, National Taiwan University
Samuel S. Tung, University of Otago David E. Wallin, Ohio State University Thomas R. Weirich, Central Michigan University Robert N. West, University of Virginia James A. Yardley, Virginia Polytechnic Institute
& State University
NOTABLE CONTRIBUTIONS TO ACCOUNTING LITERATURE AWARD SELEC- TION COMMITTEE (Joint with the AICPA)
Charge: To select the recipients) of the award from those books and articles identified by the Screening Committee as potentially notable contributions to accounting literature.
Chairperson: Richard A. Lambert, Stanford University
Robert Libby, Cornell University Ella Mae Matsumura, University of Wisconsin-
Madison
Terrence J. Shevlin, University of Washington Baruch Lev, University of California-Berkeley
OUTSTANDING ACCOUNTING EDUCATOR AWARD COMMITTEE
Charge: To select one or(at most) two recipient(s) of the Outstanding Accounting EducatorAward, using criteria approved by the Executive Committee.
Chairperson: William W. Holder, University of Southern California
G. Michael Crooch, Arthur Andersen & Co. Roland E. Dukes, University of Washington
Corine T. Norgaard, SUNY at Binghamton Sarah A. Reed, Texas A&M University Albert R. Mitchell, James Madison University
PROFESSIONAL EXAMINATIONS COMMITTEE
Charge: To monitor activities of the various professional accounting examination bodies and evaluate the implications of their respective examinations on accounting education.
Chairperson: 0. Ray Whittington, San Diego State University
James D. Blum, American Institute of Certified Public Accountants
Priscilla Payne, Institute of Management Accountants
Thomas Powell, Institute of Internal Auditors
Gerald Smith, University of Northern Iowa Larry M. Walther, University of Texas at
Arlington D. Dewey Ward, Michigan State University Robert Glen Berryman, University of Minnesota-
Twin Cities
PROFESSIONAL PRACTICE ISSUES COMMITTEE
Charge: To plan and hold one or more roundtable discussions on current issues or problems in professional practice and publish the results-specifically:
1. To arrange to have the roundtable discussions) held and administered. 2. To report on the results and effectiveness of the discussions and to recommend any changes to the
Executive Committee by August 1, 1995.
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Chairperson: William L. Felix, Jr., University of Arizona
Alvin Arens, Michigan State University R. K. McCabe, California State University-
Fullerton
Arthur R. Wyatt, University of Illinois W. Bruce Johnson, University of Iowa
PROFESSIONALISM AND ETHICS COMMITTEE
Charge: To foster ethics education and scholarship in the accounting profession-specifically: 1. To arrange to have the 1994-95 Professionalism and Ethics Seminar conducted and administered. 2. To report on the results and effectiveness of the seminar and to recommend changes by July 1, 1995. 3. To prepare the papers and discussions of the 1994-95 seminar for publication, in accordance with
a previously approved plan and established AAA policies. 4. To propose and, if approved, organize concurrent sessions at the national meeting and regional
meetings to report on the result of the 1994-95 seminar. 5. To propose and, if approved, organize and conduct CPE sessions at the national meeting and regional
meetings, as warranted. 6. To report to the Executive Committee on how the integration of ethics into the accounting curriculum
can be fostered over time. 7. To review the need to continue activities as a committee to ensure that an Association vehicle
continues to function to address ethical issues. 8. To act as a resource to the Association Staff, Executive Committee and Council, regions, sections,
and other groups on ethics in the accounting profession.
Chairperson: Robert G. Ruland, Suffolk Univer- sity
Mary S. Doucet, Bowling Green State University Gary L. Fish, Illinois State University Sharon L. Green, Duquesne University
Cindy L. Moeckel, Arizona State University Lawrence A. Ponemon, SUNY at Binghamton Michael K. Shaub, University of Nebraska Paul F. Williams, North Carolina State University Hugh A. Hoyt, Miami University
PROGRAM ADVISORY COMMITTEE
Charge: To assist the President and the Executive Director in developing the technical program for the 1995 Annual Meeting in Orlando.
Chairperson: Wanda A. Wallace, College of William & Mary
Karen L. Hooks, University of South Florida Daniel E. O'Leary, University of Southern
California
Kimberly J. Smith, College of William & Mary Shyam Sunder, Carnegie Mellon University Earl R. Wilson, University of Missouri-Columbia Jean Wyer, Coopers & Lybrand
PUBLICATIONS COMMITTEE (Standing Committee of the Association)
Charge: To monitor and co-ordinate all aspects of the Association's publications program-specifically: 1. To report periodically to the President and Executive Committee on all matters of concern in the field
of publications. 2. To recommend candidates for editor or editor-elect positions as appropriate. 3. To recommend AAA publications to the Executive Committee as deemed desirable.
Chairperson: Daniel L. Jensen, The Ohio State University
Robert K. Eskew, Purdue University Susan F. Haka, Michigan State University Larry E. Rittenberg, University of Wisconsin-
Madison
Robert S. Roussey, University of Southern California
Wilfred C. Uecker, Rice University William S. Waller, University of Arizona Frederick L. Neumann, University of Illinois
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Charge: To help integrate two-year college educational contributions with four-year and graduate colleges-specifically:
1. To recommend measures to the Executive Committee of the American Accounting Association that will serve the AAA' s two-year college members.
2. To help promote the membership of two-year college faculty in the American Accounting Association.
Chairperson: Robert J. Capettini, San Diego State University
Chairperson: Peter G. Dorff, Kent State Univer- sity-Stark Campus
Roger A. Gee, San Diego Mesa College
A. Douglas Hillman, Drake University Paul E. Solomon, San Jose State University Ellen Sweatt, DeKalb College-North Lynn Paluska, Nassau Community College
RESEARCH ADVISORY COMMITTEE
Charge: To serve as the coordinating committee for Association activities that involve accounting research-specifically:
1. To monitor the accounting research activities of other accounting associations (e.g., AICPA, FEI, IIA, and IMA).
2. To advise the Director of Research in the development and administration of the Association's programs in accounting research.
3. To suggest ways to encourage research in accounting, especially applied research dealing with all accounting functions in enterprise settings.
4. To provide effective research liaison with regions and sections. 5. To co-ordinate the work of committees for the Competitive Manuscript Award, Doctoral Consor-
tium, Financial Reporting Issues Conference, and other research-designated committees.
Chairperson: Victor L. Bernard, University of Michigan
Julie H. Collins, University of North Carolina Robert N. Freeman, University of Texas at
Austin W. Bruce Johnson, University of Iowa Baruch Lev, University of California-Berkeley
James K. Loebbecke, University of Utah William F. Messier, Jr., University of Florida Krishna G. Palepu, Harvard University
Judy D. Rayburn, University of Minnesota-Twin Cities
Mark A. Wolfson, Stanford University
SECURITIES AND EXCHANGE COMMISSION LIAISON COMMITTEE
Charge: To conduct activities as appropriate to assist communication and interaction between the SEC and the membership of the Association-specifically:
1 . To prepare and transmit a response to the staff of the Securities and Exchange Commission on proposals soliciting views from the public concerning auditing and financial accounting and reporting.
2. To make recommendations and to develop program(s) that will assist teaching of and conducting research on topics concerning the SEC and its activities.
3. To provide input to the Financial Reporting Issues Conference Committee on the appropriate content and structure of the 1995 conference.
Chairperson: Robert J. Sack, University of Virginia
James R. Boatsman, Arizona State University Robert S. Fell, Clark Atlanta University
Jack L. Krogstad, Creighton University Spencer J. Martin, University of Rhode Island Marcia S. Niles, University of Idaho
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Charge: To assist Deloitte & Touche in conducting the Trueblood Seminars-specifically: 1. In conjunction with Deloitte & Touche, to arrange to have the seminars conducted and administered. 2. To report on the results and effectiveness of the seminars and to recommend changes by August 1,
1995.
Chairperson: Robert E. Hoskin, University of Connecticut
Tina Y. Mills, Miami University
Kathy R. Petroni, Michigan State University Thomas L. Porter, Boston College Jan R. Williams, University of Tennessee
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The following faculty members have graciously donated their time and expertise to assist in evaluating manuscripts for The Accounting Review between June 1993 and May 1994. Their support is greatly appreciated. The Editor.
Mohammad J. Abdolmohammadi, Bentley College
Mimi Alciatore, Southern Methodist University Amin H. Amershi, University of Minnesota Eli Amir, Columbia University Rick L. Antle, Yale University Paul Asquith, Massachusetts Institute of
Technology Rowland K. Atiase, University of Texas-Austin Frances L. Ayres, University of Oklahoma Stephen P. Baginski, Florida State University Stanley Baiman, University of Pennsylvania Michael Bamber, University of Georgia Eliahu Bartov, New York University Anne L. Beatty, University of Pennsylvania Randolph P. Beatty, Southern Methodist
University Jean Bedard, Universite Laval Joy Begley, University of British Columbia Messod D. Beneish, Duke University George J. Benston, Emory University Philip G. Berger, University of Pennsylvania Victor L. Bernard, University of Michigan Gary C. Biddle, University of Washington Stanley F. Biggs, University of Connecticut Walter Blacconiere, Indiana University Robert M. Bowen, University of Washington Lawrence D. Brown, State University of New
York-Buffalo Jeffrey L. Callen, New York University Peter Chalos, University of Illinois-Chicago John Christensen, Odense Universitet Peter M. Clarkson, Simon Fraser University Gregory Clinch, University of New South Wales Daniel W. Collins, University of Iowa Somnath Das, University of California-Berkeley Mark L. DeFond, University of Southern
California Donald R. Deis, Louisiana State University Rajiv Dewan, University of Rochester Dan S. Dhaliwal, University of Arizona Ronald A. Dye, Northwestern University Dan Elnathan, University of Southern California Kirsten M. Ely, University of California-Los
Angeles Charles R. Enis, Pennsylvania State University Michael Ettredge, University of Kansas John H. Evans, III, University of Pittsburgh John C. Fellingham, Pennsylvania State
University Gerald A. Feltham, University of British
Columbia Ehsan H. Feroz, University of Minnesota-Duluth Mark Finn, University of Chicago
Joseph G. Fisher, Indiana University Richard K. Fleischman, John Carroll University Robert N. Freeman, University of Texas-Austin Carol A. Frost, Washington University Jennifer J. Gaver, University of Georgia Gary Giroux, Texas A&M University Lawrence Glosten, Columbia University James T. Godfrey, George Mason University 0. Finley Graves, University of Mississippi Richard A. Grimlund, University of Iowa Karl Hackenbrack, University of Florida Robert M. Halperin, Fordham University John R. Hand, University of North Carolina J. Douglas Hanna, University of Chicago Stephen C. Hansen, University of California-Los
Angeles Adrian M. Harrell, University of South Carolina David Harris, Pennsylvania State University Trevor S. Harris, Columbia University Graeme L. Harrison, Macquarie University John M. Hassell, University of Texas-Arlington Vicky Heiman-Hoffman, University of Pittsburgh Ronald W. Hilton, Cornell University Mark Hirst, University of New South Wales Peggy A. Hite, Indiana University Jennifer Li-Chin Ho, University of Texas-
Arlington Keith Houghton, University of Melborne Carol Olson Houston, San Diego State University Steven Huddart, Stanford University John S. Hughes, Duke University Yuhchang Hwang, University of Pittsburgh Raffi Indjejikian, University of Chicago Cynthia Jeffrey, Iowa State University L. Peter Jennergren, Stockholm School of
Economics James J. Jiambalvo, University of Washington James S. Jordan, University of Minnesota Oliver Kim, University of California-Los
Angeles William R. Kinney, Jr., University of Texas-
Austin W. Robert Knechel, University of Florida Paul R. Koogler, Southwest Texas State
University William J. Kross, Purdue University Richard A. Lambert, Stanford University Wayne Landsman, University of North Carolina William N. Lanen, University of Michigan James A. Largay III, Lehigh University Charles M.C. Lee, University of Michigan Barry L. Lewis, University of Colorado-Boulder Frederick W. Lindahl, George Washington
University
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Robert C. Lipe, University of Colorado-Boulder Martin P. Loeb, University of Maryland Kenneth S. Lorek, Florida State University Joan L. Luft, Michigan State University Thomas Lys, Northwestern University Silvia A. Madeo, University of Missouri-
St. Louis Joseph Magliolo III, Southern Methodist
University Steven Maijoor, University of Limburg Loren Margheim, University of San Diego James C. McKeown, Pennsylvania State
University Jeffrey J. McMillan, Clemson University Janet Meade, University of Houston Krishnagopal Menon, Boston University Rayman D. Meservy, Brigham Young University William F. Messier, Jr., University of Florida H. Fred Mittelstaedt, University of Notre Dame Susan E. Moyer, University of Washington John Neter, University of Georgia Terrence B. O'Keefe, University of Oregon J. Christian Olsen, University of Notre Dame Kurt J. Pany, Arizona State University Lee D. Parker, Flinders University of South
Australia Victor S. Pastena, State University of New York-
Buffalo Evelyn R. Patterson, Rutgers University-New
Brunswick James M. Patton, University of Pittsburgh Stephen H. Penman, University of California-
Berkeley Mark C. Penno, University of Chicago Karen V. Pincus, University of Southern
California Morton P.K. Pincus, University of Iowa Hasan Pirkul, Ohio State University Lawrence Ponemon, State University of New
York-Binghamton Madhav V. Rajan, University of Pennsylvania Kris K. Raman, University of North Texas Ramachandran Ramanan, University of Notre
Dame Judy D. Rayburn, University of Minnesota Philip M.J. Reckers, Arizona State University James M. Reeve, University of Tennessee Philip R. Regier, Arizona State University Jane L. Reimers, Florida State University Sara A. Reiter, State University of New York-
Binghamton
David N. Ricchiute, University of Notre Dame Gordon D. Richardson, University of Waterloo William P. Rogerson, Northwestern University Kermit J. Rohrbach, Mississippi State University Jowell Sabino, University of Pennsylvania William K. Salatka, Wilfrid Laurier University Shahrokh M. Saudagaran, Santa Clara University Douglas A. Shackelford, University of North
Carolina Wayne H. Shaw, University of Colorado-Boulder Michael D. Shields, University of Memphis Pervin K. Shroff, Ohio State University Daniel T. Simon, University of Notre Dame Konduru Sivaramakrishnan, Carnegie Mellon
University Wally Smieliauskas, University of Toronto Abbie Smith, University of Chicago Naomi S. Soderstrom, University of Washington Ira Solomon, University of Illinois Eric E. Spires, Ohio State University Sri Sridharan, Northwestern University Bin N. Srinidhi, Rutgers University-Newark Jens A. Stephan, University of Cincinnati Thomas L. Stober, Indiana University Dan N. Stone, University of Illinois Jerry R. Strawser, University of Houston Richard H. Tabor, Auburn University Hun-Tong Tan, Nanyang Technical University Siew Hong Teoh, University of California-Los
Angeles Sundaraman Thiagarajan, Northwestern
University Lynda Thoman, Purdue University Robert B. Thompson, University of Maryland Mark A. Trombley, University of Arizona Brett Trueman, University of Califomia-Berkeley Richard Tubbs, University of Iowa Igor Vaysman, University of Califomia-Berkeley Carol F. Venable, San Diego State University William S. Waller, University of Arizona David E. Wallin, Ohio State University John S. Watts, Purdue University Gregory Waymire, Emory University Ron Weber, University of Queensland Joseph Weintrop, CUNY-Baruch College Susan K. Wolcott, University of Denver William F. Wright, University of California-
Irvine Paul Zarowin, New York University David A. Ziebart, University of Illinois
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