Value-Relevance of Accounting Earnings, Accounting Information Transparency and Stock Returns, by Hwei Cheng Wang, Alabama A & M University and Hsain-Jane Chang, National Taipei University

A Study of Accounting Majors' Ability to Identify Fraud Risk, by Nicholas D. Peterson and James D. Hansen, Minnesota State University

AACSB Accounting Program Accreditation and CPA Exam Success Rates, by John Morgan, J. Lawrence Bergin and Larry Sallee, Winona State University

Effect of Political Cycle on EPS and Forecast Errors, by Sharad Asthana, University of Texas - San Antonio

An Exploratory Study Assessing Ethics Modules in an Advanced Accounting Course, by Tara J. Shawver, King's College

The Impact of Changes in Non-audit Services on Changes in Financial Reporting Quality, by Denise Dickins, East Carolina University

Chinese Accounting: The New Revolution, by Walter B. Moore and Cherie A. Baker, Nova Southeastern University

Techniques for Improving Internal Auditing Quality, by Shaio Yan Huang, Feng Chia University, Yu-Chih Lin, Feng Chia University, F. Barry Barnes, Nova Southeastern University, H. Wayne Huizenga School of Business and Entrepreneurship, Cheng Tsung Lu, Dong Hwa University

Professional Certification Relevance, by Suzanne N. Cory, St. Mary's University and Andrew D. Pickard, St. Mary's University

Small Enterprise Use of E-Commerce Assurance Techniques: Moving Beyond the CPA Web-Trust Seal, by Janet B. Butler, Texas State University-San Marcos

Building a Strategic Outsourcing Decision Framework, by Caroline M. Boyd and Paul Juras, Wake Forest University

The Pitfalls of Internet Financial Reporting  and Their Prevention, by Mohd Ismail, A. Seetharaman, and Yee Boon Foo,  Multimedia University, Selangor