The objective of this research is to make a theoretical and empirical investigation into the application of a cashflow accounting system. The theoretical investigation provides a definition for cash-flow accounting; it also examines the major arguments for a cash-flow reporting system. Three hypotheses are proposed for testing. The first states that during periods of changing prices, performance indicators that are based on the conventional accrual accounting will diverge from performance indicators that are based on cash-flow accounting and will continue to diverge over time. The second states that this divergence will disappear if the effects of inflation are partialled out. The third states that cash-flow statements, properly interpreted, will enable users to predict business failure.

This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to include currency, bank accounts, and marketable securities and exclude claims to cash such as notes and accounts receivable. The definition of cash limits cash flow to strict receipts and disbursements; it excludes constructive receipts and disbursements.

The problem of this investigation was to make an exploratory examination of attorney attitudes concerning legal service marketing. The study was confined to attorneys licensed to practice law in the State of Texas. Items of specific interest were the implicit and explicit marketing management philosophies of attorneys, attitudes toward various promotional and media issues with respect to legal marketing, and attitudes toward serving the interest of various publics in the practice of law.

The purpose of this thesis was to analyze a number of auditor change and other peripheral issues from two related perspectives. Empirical data were gathered from publicly available Forms 8-K and 10-K to first assess whether meaningful differences existed between NYSE, AMEX, and OTC registrants regarding disclosures required in those documents. Secondly, the data were analyzed to determine whether differences existed with respect to the accounting firms (Big Eight or non-Big Eight) involved in the auditor changes. In most of the tests designed to achieve these purposes, statistically defensible results were obtained using the nonparametric chi-square test for significance of observed differences and the McNemar test for significance of changes, at the .05 level.