The concept of trust and institutional development in auditing, Steven E. Kaplan and Robert G. Ruland; the relation between audit structure and public responsibility - audit firms propensity to qualify bankruptcy-related opinions, Joseph V. Carcello et al; commentary on auditors public responsibility, Jack C. Robertson; the relation between audit structure and public responsibility - audit firms propensity to quality bankruptcy-related opinions - a comment, J. Edward Ketz; toward an understanding of the philosophical foundations for ethical development of audit expert systems, Steve G. Sutton et al; comments on "Toward an understanding of the philosophical foundations for ethical development of audit expert systems", Jagdish S. Gangolly; further "Toward an understanding of the philosophical foundations for ethical development of audit expert systems", Jesse F. Dillard; on ethical behaviour in social, political, and legal environments, Steve G. Sutton et al; an international comparison of moral constructs underlying auditors ethical judgments, Jeffrey Cohen et al; an analysis of "An international comparison of moral constructs underlying auditors ethical judgments", Joseph J. Schultz, Jr.; comments on "An international comparison of moral constructs underlying auditors ethical judgments", W. Maorley Lemon; do expected audit procedures prompt more ethical behaviour? evidence on tax compliance rates, Wanda A. Wallace and Christopher Wolfe; discussion comments on "Do expected audit procedures prompt more ethical behaviour? evidence on tax compliance rates", Mary S. Doucet; commentary on the ethics of compliance with tax law and regulations, Andrew Baily; application of virtue ethics theory - management-employee whistle blowing, Don W. Finn; an exploratory study of accounting students professional attitudes - implications for accounting education, Patricia Casey et al; perceptions of senior auditors - ethical issues and factors affecting actions, Elizabeth M. Dreike and Cindy Moeckel. (Part contents)