Journal of Accounting and Finance Volume 14(2) 2014 Journal of Accounting and Finance Google Search, Information Uncertainty, and Post-Earnings Announcement Drift Eric Fricke, Scott Fung, M. Sinan Goktan Reoccurrence of Financial Restatements: The Effect of Auditor Change, Management Turnover and Improvement of Internal Control Yu-Ho Chi, Huey-Lian Sun 45 CPA Examination Performance of Candidates from the AAA Southwest Region Gordon Heslop, Virginia Fullwood 56 An Oral History of Matthew R. Henry, the First African American CPA in Arkansas David T. Dearman 69 Instability, Innovation and Accounting Education Kamala Raghavan, Esther R. Thomas 76 84 Dynegy Corporation: Inflating Operating Cash Flow Fred Sellers 102 Reflection Papers in Accounting Classes: Really? Aundrea Kay Guess 112 Differences and Similarities Between IFRS and GAAP on Inventory, Revenue Recognition and Consolidated Financial Statements S. Sam Sedki, Abby Smith, Aissa Strickland Volume 14(2) 2014 Business Press 28 An Anatomy of Stock Exchange Mergers with a Case Study of the LSE-TMX Merger Patrick Philips, Alex Faseruk, Ian Glew Audit Partner Accountability and Audit Transparency: Partner Signature or Disclosure Requirement Cathy J. Cole NorthAmerican 11 The Reality of Social Security: If Reform Doesn’t Happen, What Must Each of Us Do? Michael J.R. Hoffman, Karen S. McKenzie 120 124
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