Volume 5, Issue 2, Spring 2010 . Reconsidering Specialization in the Accounting Profession: A Model for Constructive Recognition Timothy J. Fogarty and Larry M. Parker(Case Western Reserve University) . Analyst Forecasts and Company Life-Cycle Stages, an Exploratory Analysis Thomas D. Dowdell, Jr.(North Dakota State University) . The Predictive Ability of Quarterly Cash-Flow Models Kenneth S. Lorek (Northern Arizona University) and G. Lee Willinger (University of Oklahoma) . An Explanation for Earnings Management:Opportunistic or Signaling? Qian Hao (Wilkes University) and Lee J. Yao (Loyola University New Orleans) . Inherited Trust of Accounting Information:A Proxy for Value Cynthia Rodriguez Cano (Georgia College & State University), Madeline Domino (Georgia State School of Accountancy) and Steven P. Landry (The Monterey Institute of International Studies)	Volume 5, Issue 1, Fall 2009 . Audit Firm Concentration and Competition: Effects of Consolidation Since 1997 Maria T. Caban-Garcia (University of South Florida – Sarasota/Manatee) Susan E. Cammack . Twenty Code-Based Reasons Why the Tax Law Applicable to S Corporations Should Be Taught In Corporate Tax Courses Rather In Partnership Tax Courses Ryan H. Pace (Weber State University) . Comparative Advantage and Resource Costing Donald K. Clancy(Rawls College of Business, Texas Tech University) . Equity Income: Do Investors Perceive It as a Component of Earnings? Douglas K. Schneider, Samuel L. Tibbs and Mark G. McCarthy (East Carolina University)
Volume 4, Issue 2, Spring 2009 “Fully Revealing Income-Related Disclosure in Restricted Sequential-Selection Economies: Necessary and Sufficient Conditions” Don Vickrey (Arizona State University)   “Goal Orientation, Knowledge Encapsulation, Experience, and Personality Factors in Accounting Research” Constance M. Lehmann (University of Houston – Clear Lake) Carolyn Strand Norman (Virginia Commonwealth University) David S. Kerr (University of North Carolina – Charlotte)   “Insider Ownership and Stock Price Performance: How Greater Concentrations of Insider Ownership Affects Returns of Firms with Various Price-to-Earnings Ratios” Robert Houmes (Jacksonville University) Robert Boylan (Jacksonville University) Denise Dickins (East Carolina University)   “Fraud Awareness of Internal Auditors” John C. Corless (CSU-Sacramento)	Volume 4, Issue 1, Fall 2008 "The Dynamics of the Analysts’ Earnings Forecast Bias and the Stock Market Boom" Asokan Anandarajan (NJ Institute of Technology and Rutgers University), Leonardo Becchetti (Universita Tor Vergata), Iftekar Hasan (Rensselaer Polytechnic Institute) and M.I. Marika Santoro (Universita Tor Vergata and Federal Reserve Bank of Minneapolis)   "Developing a Theory of Auditing Behavior in the Electronic Business Environment" Arinola O. Adebayo (University of South Carolina Aiken), Allen S. Lee and Ruth W. Epps (Virginia Commonwealth University)   "The Effect of the CEO/CFO Certifications on Earnings Management" Caixing Liu (California State University, Sacramento) and David Yang (University of Hawaii at Manoa)   "Redefining Assets: A Proposal for the Conceptual Framework" Richard Gore (Fort Lewis College) and Richard Samuelson (Emeritus, San Diego State University)   "Can Ethical Position Contribute to Our Understanding of Fraud Detection?" Carolyn Strand Norman and Benson Wier (Virginia Commonwealth University) and Wendy W. Achilles (North Carolina Wesleyan College)
Volume 3, Issue 2, Spring 2008 "Assessing the Probability of Default on American Firms: A Logistic Regression Approach, " Hatem Ben Ameur (HEC Montreal), Hind Bouafi (Universite du Quebec a Montreal), Pierre Rostan (Montreal Exchange), Ryamond Theoret (Universite du Quebec a Montreal) and Samir Trabelsi (Brock University) "Income Smoothing and Executive Compensation," Steven Hall and Beverly Frickel (University of Nebraska at Kearney)  "Customizing the Residual Income Model," Anne Leah Jones (University of Massachusetts Boston) "Earnings Quality Ratings and Corporate Governance: A Comparison of Two Models," Jeffry Haber and Andrew Braunstein (Iona College)	Volume 3, Issue 1, Fall 2007 "Fundamental Accounting Concepts in General–Equilibrium Settings" Don Vickrey (Arizona State University) "Negotiating Transfer Prices: A Managerial Accounting Approach to Integrating the Theories of Economics, Psychology, and Information Systems" Michael Kraten (Suffolk University)  "Towards a Theory of Goodwill Impairment Testing Choices Under IFRS" Tyrone M. Carlin and Nigel Finch (both of Macquarie Graduate School of Management) "Some Basic Considerations in Creating State of the Art Remuneration Packages" Jon Cauley (Retired, University of Hawaii at Hilo) and Steven P. Landry (The Monterey Institute of International Studies)
Volume 2, Issue 2, Spring 2007 "Watching the watchmen: Applying audit risk models to author's opinions" Herbert Snyder and Stephanie Jongward (North Dakota State University) "The Application of Personal Construct Theory In International Accounting Research" Roger Hussey (University of Windsor) "Two Views of CEO Compensation: Part of the Problem or Part of the Solution?" Pete Woodlock and Sheen Liu (Youngstown State University) "FAS 142: Developing a Framework for Assessing the Useful Life of Branded Pharmaceutical Products" Jonathan Duchac (Wake Forest University) and Edward Douthett (George Mason University) "Accounting for Performance-Priced Product Maintenance Services (PPS): Something New is Needed: Stephen Willits (Bucknell University) and Ron Giuntini (OEM Product-Services Institute)	Volume 2, Issue 1, Fall 2006 "The Effect of Optimal Committed Capacity Levels on Operating Leverage" Berry, Sam G. and Jeffrey A. Yost (both of College of Charleston) "Improving Client Services in Public Accounting: Incorporating Use of the Behavioral Style Paradigm" Hindi, Nitham M. (Qatar University) and John R. Darling (Texas State University - San Marcos) "The Consolidation Dilemma - Understanding the Issues" Davis, Michael L. (University of Alaska Fairbanks) and James A. Largay III (Lehigh University) "Bond Valuation: A Simpler and More Insightful Approach" Mortimer, John and John Marcis (both of Coastal Carolina University) "Accounting for Non-Transferable ESOPs and SARs" Stone, Kenneth E. and Ronald D. Niemeyer (both of Central Missouri State University) "Income Disclosure and the Ex Post-Ex Ante Dichotomy" Vickrey, Don (Arizona State University)
Volume 1, Issue 2, Spring 2006 "Experimental Markets: An Information-Efficiency Research Agenda" Vickrey, Don (Arizona State University West) "The Trouble With Assertions" Baggett, Walter (Manhattan College) "Accounting Education Change: A Kuhnian Perspective" Price, Jean (Marshall University) "Analysis of Change in Present Value Measurements" Bradshaw, John*, Bhagwan Khanna*, Melvin Roush**, Tony van Zijl* (*Victoria University of Wellington, **Pittsburg State University) "Theoretical Development of Bankruptcy Prediction Variables" Haber, Jeffry (Iona College)	Volume 1, Issue 1, Fall 2005 "The Effect of Arbitrage Costs on the Value Relevance of Earnings," Jenkins, David S. and Uma Velury (both of the University of Delaware) "A Cognitive Characterization of Audit Analytical Procedures Under Strategic-Systems Auditing," Ballou, Brian and Dan L. Heitger (both of Miami University) "The Efficacy of the International Accounting Standards Board at Controlling the Global Accounting Regime," Bernardi, Richard A. and William T. Coolahan (both of Roger Williams University) "Integrating Earnings and Cash Flows Per Common Share," Stone, Kenneth E. and Ronald D. Niemeyer (both of Central Missouri State University) "Equity Valuation in Loss Firms," Xiong, Yan (California State University, Sacramento)