We are installing a shower stall, the instructions state to glue the shower walls to a moisture resistant wall. Can cement board be used for this? If so, what kind of glue should be used?

Yes, cement board is the best for such applications.
The cement board is screwed and glued to the studs with construction adhesive (Liquid Nails).
Be sure to put the cement board up with the smooth side exposed. The rough side is used for tiling applications. Counter sink all screws.

The adhesive for gluing the fiberglass walls should have come with the kit or the type and brand should specified in the instructions. Other brands and types of adhesive can be used but you should apply a small amount in an inconspicuous area and check to insure that it does not deteriorate the panel or bleed through.

You can use a tile adhesive that stays flexible and use a v groove trial
As for the durock this works best

You have receievd two great answers here. I use modified thinset for many installations and I'd put it between the surround and the studs. I also use it under the surround to secure it so it will not creak. Then I use it for floor and wall tiles. Acrylic modified thinset is like the duct tape of bathroom installers.