We gratefully acknowledge helpful comments from Luke George, David Guenther, Marlys Lipe, Peter Luckett, Bill Maguire, Axel Schulz, Phil Shone, Naomi Soderstrom, and Wim Van Der Stede, workshop participants at the University of Colorado, University of Melbourne, AAANZ
2000 and AAA 2000, and, in particular, the two anonymous reviewers who gave consistently insightful and constructive comments.
Swieringa, seminar participants at UNSW, the 1997 conferences of the AAANZ
(Hobart), the IAAER (Paris), and the Asian-Pacific International Accounting Conference (Bangkok).
Ho, the participants of the 1999 AAANZ
Conference, the 1999 ABO Conference, and the Research Seminars at Edith Cowan University.
I acknowledge comments from Bill Felix, Jere Francis, Ira Horowitz, Theodore Mock, Judy Tsui, three anonymous reviewers and the participants at the AAANZ
Conference and City University Seminar Series.