List of contributors. Preface. Information Systems Practice and Theory. The impact of cross-functional team participation on voluntary use of an accounting information retrieval system (J.E. Hunton, D. Gibson). A critique of "The impact of cross-functional team participation on voluntary use of an accounting information retrieval system" (J. Fedorowicz). The ethical twilight zone of accounting information systems (J.F. Dillard). The ethical twilight zone: a translation (J.C. Lampe). The effect of field independence on conceptual modeling performance (C. Dunn, S. Grabski). Discussion of "The effect of field independence on conceptual modeling performance" (A. Hollander). Information Systems and the Accounting/Auditing Environment. Modeling expertise: a case study using multiple insolvency experts (S.A. Leech et al.). An examination of information presentation effects on financial distress predictions (M.H. Stocks, B. Tuttle). Linking the incidence and quality of graphics in annual reports to corporate performance" (C.A. Frownfelter, C.L. Fulkerson). Comments on "Linking the incidence and quality of graphics in annual reports to corporate performance: an international comparison" (J. Woodroof). Bankruptcy prediction of financially stressed firms: an extension of the use of artificial neural networks to evaluate going concern (J.A. Pendley et al.). Perspectives on Information Systems Research. Electronic commerce assurance services and accounting information systems: a review of research opportunities (G.L. Gray, R. Debreceny). Toward an intelligent audit: online reporting, online audit, and other assurance services (M.A. Vasarhelyi). AIAIS statement of purpose. Editorial policy and manuscript form guidelines.