The authors thank two anonymous reviewers, Jere Francis, Gary Holstrum, Kathryn Kadous, Elaine Mauldin, Ted Mock, and participants of the Advanced Research Symposium (University of Amsterdam), Research Workshops (University of Missouri and Texas Tech Univesity), 1999 Auditing Section Midyear Conference, and 1999 Accounting Association of Australia and New Zealand (AAANZ
) annual conference for their helpful comments.
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.
We acknowledge the constructive comments of Richard Heaney, Allan Hodgson, Tom Nguyen, Barry Oliver, Klm Sawyer, Mark Tippett and participants at the Quantitative Methods in Finance Conference (Cairns 1997), AAANZ
Conference (Adelaide 1998), workshops at the ANU and Griffith University, and two anonymous reviewers.
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.
We are grateful to Rob Brown, Allan Hodgson, Garry Twite, two anonymous referees, seminar participants at Monash University and The University of Newcastle, and conference participants at the 1997 AAANZ
Annual Conference in Hobart and the 1997 PhD Conference in Economics and Business at The University of Western Australia.3