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.

The major thrust of this study is to identify factors that contribute to turnover of black accountants in public accounting and to identify the factors that lead to the success or failure of black accountants. This research was limited to the eight largest national public accounting firms in the United States (the Big Eight). Open-ended questions about the reasons for (1) turnover of black accountants in public accounting firms, (2) success of black accountants in public accounting firms, and (3) failure of black accountants in public accounting firms were presented to three groups of respondents. The population includes (1) personnel managers and supervising personnel in Big Eight firms, (2) black accountants who are either presently or were previously employed by Big Eight firms, and (3) accounting faculty members at predominantly black institutions.

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.