Editorial Board. Large Accounting Firms' Survey Reveals Emergence of 'Two Standard' System in European Union. (D. Street, R. Larson). Experimental Judgments About Related Party Disclosures in China. (J. Schultz, Jr, Yunwei Tang). International Differences in Research and Development Reporting Practices: A French and Canadian Comparison. (Yuan Ding et al.). Effect of Corruption on Earnings Opacity Internationally. (A. Riahi-Belkaoui). Distributional Properties and Transformation of Financial Ratios: The Impact of the Accounting Environment. (J. Nikkinen, P. Sahlstrom). Value Relevance of Operating Income Versus Non-Operating Income in the Taiwan Stock Exchange. (Ben-Hsien Bao, Da-Hsien Bao). The Impact of U. S. Requirements for Audit Committees on the Structure and Membership of Non-U. S. Audit Committees. (L. Braiotta, Jr.). Cultural Differences in Managers' Propensity to Create Slack. ( Chong M. Lau, I. R. C. Eggleton). Regulations on IPO Pricing, Earnings Management and Earnings Forecasts During the Reform of State Enterprises in China. (H. F W Lau). The Usefulness of Geographic Segment Disclosure for US-Based MNCs Operating in Emerging Markets. (A. D. Martin, P. M. Poli.). Voluntary Disclosures in an Emerging Capital Market: Some Evidence from the Athens Stock Exchange. (S. Leventis, P. Weetman).