This introductory article to the special symposium entitled “The Evolution of Governmental and Nonprofit Accounting Education” introduces the five symposium articles that follow. The article also presents information to assist governmental and nonprofit educators in business schools and...

We find that the level of environmental GAAP disclosure is associated with profitability, and that this level of environmental GAAP disclosure is relevant to investors, We also find that the effect of profitability on the level of environmental GAAP disclosure, and the effect of the level of...

We propose that regulation increases the demand for industry-expert auditors. We hypothesize that this increase in demand will be reflected in the degree of reliance investors place on financial information certified by industry-expert auditors. We evaluate the return-earnings relation for...

In 2001 the Financial Accounting Standards Board issued FAS 141 Business Combinations, and FAS 142 Goodwill and Intangible Assets. These new accounting standards significantly changed the accounting for mergers and acquisitions, dramatically altering how business combinations are reflected in...