Announcement
The Journal of the Canadian Academic Accounting Association announces the
12th CAR Conference
November 12, 1997
Submissions are invited for the 12th annual CAR conference, to be held November 12, 1997, in any area of accounting, auditing, or tax research. The submission deadline is May 1. 1997. Papers received after that date will be treated as normal submissions to CAR. Selection of papers for the conference will be based on a review undertaken by members of the Editorial Board of Contemporary Accounting Research. Discussants for each paper will be selected on their expertise.
Submission of a manuscript to the conference also constitutes a submission to CAR. Therefore conference submissions should follow CAR’s editorial guidelines. These require submission in quadruplicate, with a cheque payable to CAR/CAAA in the amount of $50 for members of the CAAA ($100 for nonmembers), along with any relevant research materials. While acceptance of a paper for inclusion in the conference is generally followed by publication in CAR, the ultimate disposition of each manuscript depends on the normal review procedures employed by the journal. Authors will be notified of the decision regarding the conference agenda by September 1, 1997. Notwithstanding the decision on the conference, author(s) will be notified of the outcome of the editorial process for publication in CAR in normal course.
Submission should be directed to the CAR office located at 232B Business Building, University of Alberta, Edmonton, Alberta T6G 2R6, phone 4034927513, fax 4034923325. Inquiries may be directed to the editor or editorial assistant.
Announcement
ACCOUNTING AND FINANCE
Vol. 36 No. 2
November 1996
Editor: Associate Editors:
Jilnaught Wong R.G. Bowman
Barry Spicer
ACCRUAL AND CASH FLOW ACCOUNTING MODELS: A COMPARISON OF THE VALUE RELEVANCE AND TIMELINES OF THEIR COMPONENTS
Julie Cotter 127
FACTORS AFFECTING THE AUDIT OF REVALUED NONCURRENT ASSETS: INITIAL PUBLIC OFFERINGS AND SOURCE RELIABILITY
Jenny Goodwin and Ken T. Trotman 151
JUDGEMENTS OF SIGNIFICANT INFLUENCE BY FINANCIAL CONTROLLERS
Fawzi Laswad and Melvin Roush v. 171
THE VALUATION OF PROJECTS UNDER THE DIVIDENED IMPUTATION TAX SYSTEM
Peter H.L. Monkhouse 185
CONVERTING PREFERENCE SHARES:
AN AUSTRALIAN CAPITAL STRUCTURE INNOVATION
Kevin Davis 213
INFORMATION TRANSFER, MICROSTRUCTURES AND INTRADAY PRICE RETURN SPIKES
Allan Hodgson 229
EDUCATION NOTES
A CROSS CULTURAL STUDY OF THE LEARNING STYLE OF ACCOUNTING STUDENTS
Pak Auyeung and John Sands 261
PERFORMANCE IN FIRST YEAR UNIVERSITY ACCOUNTING: QUANTIFYING THE ADVANTAGE OF SECONDARY SCHOOL ACCOUNTING
Fiona H. Rohde and Marie Kavanagh 275
Announcement
ACCOUNTING AND FINANCE
Vol. 36 No. 1 May 1996
MODELING AUSTRALIAN BANK BILL RATES: A KALMAN FILTER APPROACH
Ramaprasas Bhar l
THE REINSURANCE DECISION IN LIFE INSURANCE FIRMS: AN EMPIRICAL TEST OF THE RISKBEARING HYPOTHESIS
Mike Adams 15
WHAT MOTIVATES GOING PRIVATE?: AN ANALYSIS OF AUSTRALIAN FIRMS
Peter H. Eddey, Kin Wai Lee and Stephen L. Taylor 31
THE DETERMINANTS OF MARKET BID ASK SPREADS ON THE AUSTRALIAN STOCK EXCHANGE: CROSSSECTIONAL ANALYSIS
Michael Aitken and Alex Frino 51
REGIMESWITCHING IN AUSTRALIAN SHORTTERM INTEREST RATES
Stephen F. Gray 65
THE EMPIRICAL RELATIONSHIP BETWEEN TRADING VOLUME, RETURNS AND VOLATILITY
Timothy J. Brailsford 89
EDUCATION NOTES
THE RELATIONSHIP BETWEEN MACHINE ENJOYMENT, COMPUTER ATTITUDE AND COMPUTER USAGE: SOME FURTHER REFINEMENTS
Colin Ferguson and Paul Nevell 113
Journal of the Accounting Association of Australia and New Zealand
Announcement
CONTEMPORARY Vol 14 No 2—Summer/ete 1997
ACCOUNTING
RESEARCH / RECHERCHE
COMPTABLE
CONTEMPORAINE
Contents
Articles
The Provision of Nonaudit Services by Accounting Firms to their Audit Clients
MICHAF.I, FIRTH
Two Models of AuditorClient Interaction: Tests with United Kingdom Data
STEPHEN HANSEN Bind JOHN WATTS
Discussion of “Two Models of AuditorClient Interaction: Tests with United Kingdom Data”
WILLIAM SCOTT
Debiasing Framing Effects in Auditors’ Internal Control Judgments and Testing Decisions
CRAIG EMBY and DAVID FINLEY
Discussion of “Debiasing Framing Effects in Auditors’ Internal Control Judgments and Testing Decisions”
J. EFRIM BORITZ
AccountingBased Stock Price Anomalies: Separating Market Inefficiencies from Risk
VICTOR BERNARD, JACOB THOMAS, and JAMES WAHLEN
Use of Comparisons of Patterns of Stock Return and Accounting Data in Understanding Apparently Anomalous Returns to AcocuntingBased Trading Strategies
PETER EASTON
Option Trading, Price Discovery, and Earnings News Dissemination
KAUSHIK AMIN and CHARLES LEE
Discussion of “Option Trading, Price Discovery, and Earnings News Dissemination”
DOUGLAS SKINNER
Book Reviews/Compte rendu de livre First Accounting Course Forum
LUCIE COURTEAU and MORINA RKNNIK
Manuscripts Accepted for Future Publication Inside Back Cover
