[This paper considers how time pressure and knowledge separately and jointly affect tax researchers' ability to locate relevant authority. Tax professionals and graduate tax students participated in a computer interactive experiment in which subjects selected relevant key words relating to a partnership tax issue. The results indicate that declarative and procedural knowledge enhance tax researchers' ability to select relevant key words in a time-restricted task. The most significant finding is that subjects with procedural knowledge responded more positively to time pressure than did subjects without such knowledge, thereby demonstrating an interaction between time pressure and knowledge.]

Abstract Examines the question of whether direct solicitation rules affect auditors' decisions regarding the type of audit report to issue. Effect on audit quality by the removal of bans on direct uninvited solicitation; Associations between information dissemination, client-author alignment and auditor independence.

[Many states removed their bans on direct univited solicitation during the 1980s, while others retained their restrictions. This period of contrast provides an opportunity to examine and provide insight into associations that exist among information dissemination, client-auditor alignment, and auditor independence. Although concerns have been voiced that recent changes in competitive conditions in the audit market are detrimental to audit quality, we present arguments and evidence to the contrary. Results of a logistic regression analysis suggest that, ceteris paribus, auditors in the market allowing solicitation are more likely than those in the market banning solicitation to issue a nonstandard report.]

Abstract Focuses on the impact of time pressure and knowledge on tax researchers' ability to locate relevant authority. Declarative and procedural knowledge's enhancement of tax researchers' ability to select relevant key words; Interaction between time pressure and knowledge.

[Oil and gas firms using the full cost method during 1985-1986 faced a choice between taking a write-down in oil and gas properties or changing to the successful efforts method. In a time-series analysis, the executive bonuses of firms switching to the successful efforts method are found to be associated with accounting income, suggesting the effects of bonus plans on the switch decision. We also show that the firms choosing write-down reported more losses before the write-down during the decision year, and that the bonuses of these firms' executives are not affected by the write-down.]

Abstract Focuses on executive bonus plans and accounting trade-offs in the oil and gas industry during the years 1985-86. Executive bonuses of firms switching to the successful efforts method; Firms that opted for write-down method.