Volume 3, 2003

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Contents

An Approach to the Measurement of Intangible Assets in dot com. Carlos Serrano, Yolanda Fuertes and Cecilio Mar Molinaro
Lessons for China and other Developing Economies from the Crisis in US Auditing. Michael Alles, Alexander Kogan and Miklos A. Vasarhelyi
Intangibles Disclosure Information on Internet by Multinational Corporations. Juan L. Gandia
Determining Benefits from B2B e-Commerce: A Strategic Approach. George Tanewski, Philip A. Collier and Stewart A. Leech
An XML Schema Design Framework to Simplify, Financial Statement Validation. Kinsun Tam
Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries. Amir Allam and Andrew Lymer