Volume 28, Number 4, Summer 2003

Articles

Accountants Make Miserable Policemen: Rethinking the Federal Securities Laws
Jerry W. Markham

The Trouble with FASB
George Mundstock

Comparative Corporate Governance: Generally Accepted Accounting Principles v. International Accounting Standards?
Bernhard Grossfeld

U.S. GAAP Confronts the IASB: Roles of the SEC and the European Commission
Stephen A. Zeff

Semiotics, Hermeneutics, and Cash: An Essay on the True and Fair View
Lawrence A. Cunningham

The Current State of Play Under the Sarbanes-Oxley Act of 2002
Thomas Wardell, Esq.

International Accounting in Light of Enron: Evidence from Empirical Research
Mark H. Lang

Principles-Based Accounting Standards
Frederick Gill, CPA

Note

A Slap on the Wrist: Dynegy, Inc. v. Securities and Exchange Commission
Katrina M. Miltich

Essays

United States Accounting Standards: Do the SEC Requirements Regarding U.S. GAAP Violate GATS?
Lisa M. Brown

It Really Is Just Trying to Help: The History of FASB and Its Role in Modern Accounting Practices
Tracy N. Tucker