The British Accounting Review

THE IASC COMPARABILITY PROJECT AND CURRENT FINANCIAL REPORTING REALITY: AN EMPIRICAL STUDY OF REPORTING IN EUROPE
pp. 1-22(22)
Authors: ROBERTS C.B.; SALTER S.B.; KANTOR J.

SECURITY DESIGN, INCOMPLETE CONTRACTS AND RELATIONAL CONTRACTING: IMPLICATIONS FOR ACCOUNTING AND AUDITING
pp. 23-44(22)
Author: SEAL W.

UK AUDITORS' PERCEPTIONS OF INHERENT RISK
pp. 45-72(28)
Authors: HELLIAR C.; LYON B.; MONROE G.S.; NG J.; WOODLIFF D.R.

EXTERNAL USERS OF FINANCIAL REPORTS IN LESS DEVELOPED COUNTRIES: THE CASE OF JORDAN
pp. 73-87(15)
Authors: ABU-NASSAR M.; RUTHERFORD B.A.

Announcement
pp. 88-88(1)

Book Reviews
pp. 89-98(10)

Announcement
pp. 99-99(1)

Announcement
pp. 100-100(1)