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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
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Page 1: Front Matter

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.

http://www.jstor.org

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Page 2: Front Matter

TACCOUNTING

REVIEW VOLUME 70, No. 1 JANUARY 1995

STEVEN R. MATSUNAGA The Effects of Financial Reporting Costs on the Use of Employee Stock Options

MARK W. NELSON, ROBERT LIBBY, and SARAH E. BONNER Knowledge Structures and the Estimation of Conditional Probabilities in Audit Planning

BRIAN C. SPILKER The Effects of Time Pressure and Knowledge on Key Word Selection Behavior in Tax Research

ROBERT BLOOMFIELD Strategic Dependence and Inherent Risk Assessments

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

RON KASZNIK and BARUCH LEV To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise

RICHARD FRANKEL, MAUREEN McNICHOLS, and G. PETER WILSON Discretionary Disclosure and External Financing

PAUL KIMMEL AND TERRY D. WARFIELD The Usefulness of Hybrid Security Classifications: Evidence from Redeemable Preferred Stock

A Q U A R T E R L Y J O U R N A L O F T H E

AMERICAN ACCOUNTING ASSOCIATION

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Page 3: Front Matter

AMERICAN ACCOUNTING ASSOCIATION

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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Page 4: Front Matter

THE ACCOUNTING REVIEW A QUARTERLY JOURNAL OF THE

AMERICAN ACCOUNTING ASSOCIATION Editor

Robert P. Magee Associate Editors

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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Page 5: Front Matter

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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Page 6: Front Matter

PAST EDITORS

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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Page 7: Front Matter

THE ACCOUNTING REVIEW VOL.70, No. 1 January 1995 pp. 169-182

American Accounting Association Committees 1994-95

EXECUTIVE COMMITTEE

President-Jerry J. Weygandt, University of Wisconsin

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, KPMU 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, Ohio State University

Past President-Andrew D. Bailey, Jr., Univer- sity of Illinois

COUNCIL

Section and Group Representatives

Accounting, Behavior & Organization Section- Don Finn, Texas Tech University, and Lawrence A. Ponemon, Binghamton SUNY

Administrators of Accounting Programs Group- Jerry E. Trapnell, Clemson University

American Taxation Association Section-Debra M. Hill, University of Texas at Arlington, and Silvia A. Madeo, University of Missouri-St. Louis

Artificial Intelligence/Expert Systems Section- Rajendra P. Srivastava, University of Kansas

Auditing Section-W. Robert Knechel, Univer- sity of Florida, and Ira Solomon, University of Illinois

Financial Accounting and Reporting Section- James Largay, Lehigh University

Gender Issues in Accounting Section-Camille Koehler, University of New Mexico

Regional Group Representatives

Mid-Atlantic Regional Group-Gary J. Saunders, Marshall University

Midwest Regional Group-Sandra Byrd, Southwest Missouri State University, and Fred H. Jacobs, Michigan State University

Northeast Regional Group-Ronald J. Huefner, SUNY-Buffalo, and Paul Mihalek, Univer- sity of Hartford

Ohio Regional Group-Bruce R. Gaumnitz, University of Cincinnati

Government and Nonprofit Section-Robert W. Parry, Jr., Indiana University

International Accounting Section-Walter F. O'Connor, Fordham University, and James A. Schweikart, University of Richmond

IS/MAS Section-Ronald L. Clark, University of Georgia

Management Accounting Section-Susan F. Haka, Michigan State University, and Amy H. Lau, Oklahoma State University

Public Interest Section-Robert G. Ruland, Suffolk University

Teaching and Curriculum Section-Richard E. Baker, Northern Illinois University, and Kent St. Pierre, University of Delaware

Two-Year College Section-Ellen Sweatt, De Kalb College (North)

Southeast Regional Group-Alan N. Attaway, University of Louisville, and Robert D. Taylor, Florida Atlantic University

Southwest Regional Group-James T. Hood, Northeast Louisiana University

Western Regional Group-Shahid Ansari, California State University-Northridge, and Mary Alice Seville, Oregon State University

169

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Page 8: Front Matter

170 The Accounting Review, January 1995

Members-at-Large

Carolyn N. Callahan, University of Notre Dame Trevor Harris, Columbia University

Melvin C. O'Connor, Michigan State University G. Peter Wilson, Harvard University

REGIONAL VICE PRESIDENTS

Mid-Atlantic

Gary J. Saunders, Marshall University

Midwest

Sandra Byrd, Southwest Missouri State University

Northeast

Ronald J. Huefner, SUNY-Buffalo

Ohio

Bruce R. Gaumnitz, University of Cincinnati

Southeast

Robert D. Taylor, Florida Atlantic University

Southwest

Joan D. Bruno, University of Houston-Clear Lake

Western

Shahid Ansari, California State University- Northridge

SECTION OFFICERS

Accounting, Behavior & Organization Section

Chairperson: Lawrence A. Ponemon, Binghamton SUNY

Vice Chairperson (Practice): Robert Dean, Ernst & Young

Vice Chairperson: Norman B. MacIntosh, Queen's University

Secretary-Treasurer: Gary Mann, University of Texas-El Paso

Immediate Past Chair: Don Finn, Texas Tech University

Administrators of Accounting Programs Group

President: Jerry E. Trapnell, Clemson University Vice President: Mark Kiel, North Carolina A&T

State University Vice President (Accreditation): John T. Ahern,

DePaul University

American Taxation Association Section

President: Silvia A. Madeo, University of Missouri-St. Louis

President Elect: Debra M. Hill, University of Texas at Arlington

Artificial Intelligence/Expert Systems Section Chairperson: Rajendra P. Srivastava, University

of Kansas Chairperson Elect: Paul R. Watkins, University of

Southern California

Secretary: John Cumming, Miami University Treasurer: Linda M. Marquis, Northern Kentucky

University

Vice President: Barry P. Arlinghaus, Miami University

Secretary-Treasurer: Betty R. Jackson, University of Colorado at Boulder

Vice Chairperson: Nils Kandelin, University of Maryland

Secretary-Treasurer: Anthony K. P. Wensley, University of Toronto

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Page 9: Front Matter

Committees 1994-1995 171

Auditing Section

Chairperson: Ira Solomon, University of Illinois Vice Chairperson/Chairperson Elect: Arnie

Wright, Boston College Vice Chairperson from Practice: Thomas E.

Powell, Institute of Internal Auditors

Financial Accounting and Reporting Section

President: James Largay, Lehigh University Vice President (Practice): G. Michael Crooch,

Arthur Andersen & Co. Immediate Past President: John A. Elliott,

Cornell University

Gender Issues in Accounting Section

Chairperson: Camille Koehler, University of New Mexico

Chairperson Elect: Mary Doucet, North Carolina A&T University

Government and Nonprofit Section

Chairperson: Robert W. Parry, Jr., Indiana University

Vice Chairperson (Practice): Scott Showalter, KPMG Peat Marwick

International Accounting Section

Chairperson: James A. Schweikart, University of Richmond

Vice Chairperson (Practice): Patrick Karpen, KPMG Peat Marwick

Vice Chairperson (Academic): Walter F. O'Connor, Fordham University

IS/MAS Section

Chairperson: Ronald L. Clark, University of Georgia

Vice Chairperson (Academic): Ray Meservy, Brigham Young University

Vice Chairperson (Practice): Harold S. Boyd, Deloitte & Touche

Management Accounting Section

President: Amy H. Lau, Oklahoma State University

President Elect: Susan F. Haka, Michigan State University

Public Interest Section

Chairperson: Robert G. Ruland, Suffolk University

Vice Chairperson: Cristi K. Lindblom, Babson College

Secretary-Treasurer: Karen V. Pincus, University of Southern California

Past Chairperson: W. Robert Knechel, University of Florida

President Elect: Eugene E. Comiskey, Georgia Insitute of Technology

Secretary-Treasurer: Bill Collins, University of North Carolina

Vice Chairperson: Karen McCarron, Georgia State University

Secretary-Treasurer: Robert A. Nehmer, Georgia State University

Chairperson Elect: Penny Wardlow, Governmen- tal Accounting Standards Board

Secretary: Florence Sharp, Ohio University

Secretary: Edward R. Shoenthal, CUNY Brooklyn College

Treasurer: 0. Finley Graves, University of Mississippi

Secretary: Martha Eining, University of Utah Treasurer: Steve Sutton, Arizona State

University-West Campus

Past President: Michael A. Robinson, Baylor University

Secretary-Treasurer: Hadley Schaefer, University of Florida

Chairperson Elect: Jessie Dillard, University of New Mexico

Secretary-Treasurer: Anthony G. Puxty, University of Strathclyde

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Page 10: Front Matter

172 The Accounting Review, January 1995

Teaching and Curriculum Section

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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Page 11: Front Matter

Committees 1994-1995 173

CARTER SCHOLARSHIPS COMMITTEE

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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Page 12: Front Matter

174 The Accounting Review, January 1995

DOCTORAL CONSORTIUM COMMITTEE

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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Page 13: Front Matter

Committees 1994-1995 175

FINANCIAL ACCOUNTING STANDARDS COMMITTEE

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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Page 14: Front Matter

176 The Accounting Review, January 1995

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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Page 15: Front Matter

Committees 1994-1995 177

MEMBERSHIP AND SUBSCRIPTIONS COMMITTEE

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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Page 16: Front Matter

178 The Accounting Review, January 1995

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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Page 17: Front Matter

Committees 1994-1995 179

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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Page 18: Front Matter

180 The Accounting Review, January 1995

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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Page 19: Front Matter

Committees 1994-1995 181

RELATIONS WITH TWO-YEAR COLLEGE FACULTY COMMITTEE

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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Page 20: Front Matter

182 The Accounting Review, January 1995

TRUEBLOOD SEMINARS COMMITTEE

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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Page 21: Front Matter

Occasional Reviewers 183

OCCASIONAL REVIEWERS AND ASSOCIATE EDITORS

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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Page 22: Front Matter

184 The Accounting Review, January 1995

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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