| Affiliation: | The authors are from the University of Melbourne, Australia. They gratefully acknowledge the assistance of the Australian Securities Commission, Western Australian Division, the financial support of the Coopers and Lybrand Accounting Education Research Fund and the helpful comments of Jere Francis (University of Iowa), Bill Kinney (University of Texas), Don Stokes (University of Southern Queensland), Stephen Taylor (University of Sydney), Philip Brown and Gary Monroe (University of W.A.) and Christine Jubb (The University of Melbourne) and participants at workshops at Monash University (Clayton), City University (London), the University of Texas (Austin), the University of Western Australia and the Annual Conference of the Accounting Association of Australia and New Zealand. Any remaining errors are the sole responsibility of the authors. |
