Abstract Reviews the book "A Tax on Wealth," by Mortimer Lipsky.

Abstract This comment has pointed out differences between Rockness' model and his discussion of the model. We reformulated his model to account for alternative effort levels and pointed out the difference between behavioral choice models and job effort models. We hope future reseach efforts will be attentive to the nuances of the expectancy theory literature. We also indicated that two hypotheses, developed to test the descriptive validity of the model, do not follow from the model or from previous research in expectancy theory. In combination with the experimental design problems, this fact severely limits any conclusions regarding the model's descriptive validity.

Abstract Reviews the book `Accounting as Social and Institutional Practice,' edited by Anthony G. Hopwood and Peter Miller.

Abstract Reviews the book "Performance Assessment," edited by Ronald A. Berk.

Abstract ABSTRACT: Recently the Auditing Standards Board withdrew its proposal to clarify the language of the standard short-form audit report. This paper examines the responses by preparers, auditors, and users of financial statements that precipitated the withdrawal. Although the extent of unfavorable general reaction does not provide a complete explanation for the withdrawal, the differing reactions of various groups to its specific proposals suggest that a less ambiguous report may require a broader consensus concerning the functions and responsibilities of auditors.

Abstract Reviews the book "CPA Firm Viability: A Study of Major Environmental Factors Affecting Firms of Various Sizes and Characteristics," by Harold E. Arnett and Paul Danos.