RESEARCH IN ACCOUNTING REGULATION RESEARCH IN ACCOUNTING REGULATION Series Editor: Gary J. Previts Recent volumes: Volumes 1–15: Research in Accounting Regulation Supplement 1: 10th Anniversary Special RESEARCH IN ACCOUNTING REGULATION VOLUME 16 RESEARCH IN ACCOUNTING REGULATION EDITED BY GARY J. PREVITS Case Western Reserve University, Cleveland, USA ASSOCIATE EDITOR THOMAS R. ROBINSON University of Miami, Coral Gables, USA ASSISTANT EDITOR NANDINI CHANDAR Rutgers Business School, Newark and New Brunswick BOOK REVIEW EDITOR LARRY M. PARKER Case Western Reserve University, Cleveland, USA 2003 JAI An imprint of Elsevier Science Amsterdam – Boston – London – New York – Oxford – Paris San Diego – San Francisco – Singapore – Sydney – Tokyo ELSEVIER SCIENCE Ltd The Boulevard, Langford Lane Kidlington, Oxford OX5 1GB, UK © 2003 Elsevier Science Ltd. All rights reserved. This work is protected under copyright by Elsevier Science, and the following terms and conditions apply to its use: Photocopying Single photocopies of single chapters may be made for personal use as allowed by national copyright laws. Permission of the Publisher and payment of a fee is required for all other photocopying, including multiple or systematic copying, copying for advertising or promotional purposes, resale, and all forms of document delivery. Special rates are available for educational institutions that wish to make photocopies for non-profit educational classroom use. Permissions may be sought directly from Elsevier Science Global Rights Department, PO Box 800, Oxford OX5 1DX, UK; phone: (+44) 1865 843830, fax: (+44) 1865 853333, e-mail:
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