Advances in International Accounting

Currency exchange rate exposure of US based multinational corporations: the usefulness of SFAS No. 14 geographic segment disclosures (M.S. Bazaz et al.). International diversification and security price behavior (P.H. Siegel et al.). Accounting for business combinations and foreign currency translation: an empirical comparison of listed companies from defveloped economies (A. Adhikari, E.N. Emenyonu). Auditor concentration and real audit fees changes among large firms in Hong Kong: a pre- and post-merger analysis (B.Y.K. Tai, C.M.F. Kwong). The audit services in Pakistan (D.T. Simon, M.H. Taylor). International accounting diversity: is a theory in sight? (P. Carlson). Internationalizing financial reporting in a newly emerging market economy: the Polish example (C.A. Adams, K.M. McMillan). Applicability of management control theories in China: a case study (A. Moung Yin Chan, M. Mang Lee). A comparative ratio analysis between Chinese and US firms (J. Fuglister). Tax complexity and compliance costs of US multinational corporations (D.R. Lassila, L.M. Smith). International accounting dissertation abstracts (F. Niswander).