Papers Articles Authors Institutions Data (FRED®)

Elsevier

The International Journal of Accounting

Download restrictions: Full text for ScienceDirect subscribers only
Editor:
For corrections or technical questions regarding this series, please contact (Jeroen Loos)
Series handle: repec:eee:accoun
Citations RSS feed: at CitEc
Impact factors: Simple, Recursive, Discounted, Recursive discounted, H-Index, Aggregate.
Top item: By citations. By downloads (last 12 months).

More pages of listings: 0| 1| 2

2005, Volume 40, Issue 3

• 293-294 International accounting: A user perspective
  by Smith, L. Murphy
• 294-298 The real life guide to accounting research -- A behind-the-scenes view of using qualitative research methods
  by Lowe, Alan
• 298-301 The economics and politics of accounting -- International perspectives on research trends, policy, and practice
  by Di Pietra, Roberto

2005, Volume 40, Issue 2

• 115-132 The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures
  by Krolick, Debra L.
• 133-149 Irrational investor response to stock splits in an emerging market
  by Charitou, Andreas & Vafeas, Nikos & Zachariades, Charis
• 151-172 The association between ISO 9000 certification and financial performance
  by Sharma, Divesh S.
• 175-201 Accounting development in Pakistan
  by Ashraf, Junaid & Ghani, WaQar I.
• 205-207 Graham W. Cosserat, Modern auditing (Second ed.), John Wiley & Sons, Ltd., Chichester, UK (2004) (ix+681 pp)
  by Del Vecchio, Stephen C.
• 208-211 Eisuke Sakakibara, Structural Reform in Japan: Breaking the Iron Triangle, Brookings Institution Press, Washington, DC (2003) ISBN 0-8157-7676-4 xix+167 pp.
  by Koga, Chitoshi
• 211-213 Malcolm Smith, Research Methods in Accounting, Sage Publications, London (2003) xiv+241 pp.
  by Willekens, Marleen

2005, Volume 40, Issue 1

• 1-30 The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico
  by Davis-Friday, Paquita Y. & Frecka, Thomas J. & Rivera, Juan M.
• 31-34 Discussion of "The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico"
  by Karamanou, Irene
• 35-38 Response to discussant of "the financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico"
  by Davis-Friday, Paquita Y. & Frecka, Thomas J. & Rivera, Juan M.
• 39-63 An empirical investigation of trends in barter activity in the Russian Federation
  by Fleischman, Gary & Herz, Paul
• 65-85 Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence
  by Jermias, Johnny & Gani, Lindawati
• 87-92 Discussion of ownership structure, contingent fit, and business unit performance: A research model and empirical evidence
  by Zarzecki, Dariusz
• 93-97 Response to discussion of "Ownership structure, contingent fit, and business-unit performance: A research model and empirical evidence"
  by Jermias, Johnny & Gani, Lindawati
• 101-105 Gary Giroux, Detecting earnings management, Wiley, United States (2004) (x+326 pp.)
  by Vafeas, Nikos
• 105-107 David A. Guenther, Financial reporting and analysis, International Edition, McGraw-Hill, New York, New York (2005) (xx+521 pp.)
  by Baker, C. Richard
• 107-112 Colin Drury, Management and cost accounting (6th edition), Thomson Learning, London (2004) (xxxii+1280 pp.)
  by van Triest, Sander & Wouters, Marc

2004, Volume 39, Issue 4

• 339-364 Evidence from China on the value relevance of operating income vs. below-the-line items
  by Chen, Shimin & Wang, Yuetang
• 365-401 Option-based compensation: a survey
  by Muurling, Rutger & Lehnert, Thorsten
• 403-427 A comparison of value relevance of accounting information in different segments of the Chinese stock market
  by Sami, Heibatollah & Zhou, Haiyan
• 431-434 W.R. Scott, Financial Accounting Theory (Third ed.), Pearson Education Canada Inc. (2003) [xii+509 pp.]
  by Breton, Gaetan
• 434-436 A. Pierce and N. Brenman, Principles and Practice of Group Accounts: A European perspective, Thomson Learning, London (2003) (XX+564 pp.)
  by De Beelde, Ignace

2004, Volume 39, Issue 3

• 223-251 Evidence on the efficacy of interest-rate risk disclosures by commercial banks
  by Ahmed, Anwer S. & Beatty, Anne & Bettinghaus, Bruce
• 253-255 Comment on "Evidence on the efficacy of interest rate risk disclosures by commercial banks" by Ahmed, Beatty, and Bettinghaus
  by Allen, Linda
• 257-262 Discussion of "Evidence on the efficacy of interest rate risk disclosures by commercial banks"
  by Thornton, Daniel B.
• 263-264 Response to discussants "Evidence on the efficacy of interest rate risk disclosures by commercial banks"
  by Ahmed, Anwer S. & Beatty, Anne & Bettinghaus, Bruce
• 265-288 A framework for the analysis of firm risk communication
  by Beretta, Sergio & Bozzolan, Saverio
• 289-295 Discussion of a framework for the analysis of firm risk communication
  by Botosan, Christine A.
• 297-302 Discussion of "A framework for the analysis of firm risk communication"
  by Shevlin, Terry
• 303-305 Reply to: Discussions of "A framework for the analysis of firm risk communication"
  by Beretta, Sergio & Bozzolan, Saverio
• 307-326 Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study
  by Branson, Joel & Breesch, Diane
• 329-333 Locating accounting in its national context: the case of Italy: By Stefano Zambon, Franco Angeli, viale Monza 106, 20127 Milano, Italy, 2002, 236 pp
  by Archer, S.
• 333-335 International financial reporting and analysis: David Alexander, Anne Britton, and Ann Jorissen, Thomson Learning, London, UK, 2003, xiii+656 pp
  by O'Brien, Patricia C.

2004, Volume 39, Issue 2

• 125-154 An empirical assessment of Gray's accounting value constructs
  by Chanchani, Shalin & Willett, Roger
• 155-173 The value-relevance of R&D and advertising expenditures: Evidence from Korea
  by Han, Bong H. & Manry, David
• 175-196 Big Six auditors and audit quality: The Korean evidence
  by Jeong, Seok Woo & Rho, Joonhwa
• 197-217 The decision relevance and timeliness of accounting earnings in Saudi Arabia
  by Al-Sehali, Mohammed & Spear, Nasser

2004, Volume 39, Issue 1

• 1-19 Compliance with flexible accounting standards
  by Bohren, Oyvind & Haug, Jorgen & Michalsen, Dag
• 21-69 International managerial accounting research: A contracting framework and opportunities
  by Haka, Susan F. & Heitger, Dan L.
• 71-92 An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K
  by Williams, S. Mitchell
• 93-110 The influence of management perception of environmental variables on the choice of international transfer-pricing methods
  by Chan, K. Hung & Lo, Agnes W. Y.
• 113-115 Applying International Accounting Standards: David Cairns with Brian Creighton and Anne Daniels, Tolley LexisNexis, 3rd ed., 2002, xxxi+1178 pp
  by Hoogendoorn, Martin N.
• 115-120 Following the Money--The Enron Failure and the State of Corporate Disclosure: George Benston, Michael Bromwich, Robert E. Litans and Alfred Wagenhofer, AEI-Brookings Joint Center for Regulatory Studies, Washington, DC, 2003; ix+126 pp
  by Comiskey, Eugene E.

2003, Volume 38, Issue 4

• 397-420 Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets
  by Ndubizu, Gordian A. & Wallace, R. S. Olusegun
• 421-425 Discussion of "Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets"
  by Kallapur, Sanjay
• 427-430 Reply to the discussion on "Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets"
  by Ndubizu, Gordian A. & Wallace, R. S. Olusegun
• 431-455 Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?
  by Willekens, Marleen & Achmadi, Christina
• 457-460 Discussion of "Pricing and Supplier Concentration in the Private Client Segment of the Audit Market: Market Power or Competition?"
  by Peecher, Mark E.
• 461-464 Reply to discussion of "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?"
  by Willekens, Marleen
• 465-491 International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources
  by Ho, Carol-Anne & Williams, S. Mitchell
• 493-497 International comparative analysis of the association between board structure and the efficiency of value-added by a firm from its physical capital and intellectual capital resources: A discussion
  by Khurana, Inder K.
• 499-502 Reply to "International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources: A discussion"
  by Ho, Carol-Anne & Williams, S. Mitchell
• 503-504 On the myth of "Anglo-Saxon" financial accounting: A response to Nobes
  by Alexander, David & Archer, Simon

2003, Volume 38, Issue 3

• 243-266 Earnings management and initial public offerings: Evidence from the Netherlands
  by Roosenboom, Peter & van der Goot, Tjalling & Mertens, Gerard
• 267-284 Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece
  by Spathis, Charalambos & Doumpos, Michael & Zopounidis, Constantin
• 285-303 International income-shifting regulations: Empirical evidence from Australia and Canada
  by Eldenburg, Leslie & Pickering, Joanne & Yu, Wayne W.
• 305-311 Discussion of "International income-shifting regulations: Empirical evidence from Australia and Canada"
  by Cloyd, C. Bryan
• 313-314 International income shifting regulations: empirical evidence from Australia and Canada
  by Eldenburg, L. & Pickering, Joanne & Yu, Wayne W.
• 329-346 The quality of Neuer Markt quarterly reports--an empirical investigation
  by d'Arcy, Anne & Grabensberger, Sonja
• 347-350 A discussion of the paper "The Quality of Neuer Markt Quarterly Reports--An Empirical Investigation" by Anne d'Arcy and Sonja Grabensberger
  by Ghicas, Dimitrios C.
• 351-353 Neuer Markt quarterly reports: A reply to a comment
  by d'Arcy, Anne & Grabensberger, Sonja
• 355-376 Accounting behavior of German firms after an ADR issuance
  by Hilary, Gilles
• 377-384 Accounting behavior of German firms after an ADR issuance: A discussion
  by Cready, William M.
• 385-386 Accounting behavior of German firms after an ADR issuance: A reply
  by Hilary, Gilles
• 389-391 Accounting, Auditing and Taxation in the Russian Federation [An Update] 2001 Study: by Adolf J.H. Enthoven, Yaroslav V. Sokolov, Valery V. Kovalev, Svetlana M. Bychkovy, Irina M. Smirnova and Maria V. Semenova, The Center for International Accounting Development, The University of Texas at Dallas (UT-D), USA; St. Petersburg State University, St. Petersburg, Russia; and East-West Management Institute, Inc., New York/Moscow, 2001, 160 pp., US$25 (from UT-D)
  by Krylova, Tatiana
• 391-394 Building Public Trust, the Future of Corporate Reporting: by Samuel A. DiPiazza Jr. and Robert G. Eccles, John Wiley & Sons, Inc., New York, 2002, xx+188 pp
  by Granof, Michael H.
• 395-396 Quality Financial Reporting: by Paul B.W. Miller and Paul R. Bahnson, McGraw-Hill, New York, 2002, xxiv+335 pp
  by Brown, Paul R.

2003, Volume 38, Issue 2

• 117-143 How it all began: the rise of listing requirements on the London, Berlin, Paris, and New York stock exchanges
  by Davis, Lance & Neal, Larry & White, Eugene N.
• 145-162 Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States
  by Douthett, Edward Jr. & Duchac, Jonathan E. & Haw, In-Mu & Lim, Steve C.
• 163-167 A discussion of the paper "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States" by Edward Douthett, Jr., Jonathan E. Duchac, In-Mu Haw, Steve C. Lim
  by Myers, Linda A.
• 169-172 Response to discussion on "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States"
  by Douthett, Edward Jr. & Duchac, Jonathan E. & Haw, In-Mu & Lim, Steve C.
• 173-194 A multinational test of determinants of corporate disclosure
  by Archambault, Jeffrey J. & Archambault, Marie E.
• 195-213 Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups
  by Stolowy, Herve & Ding, Yuan
• 215-233 The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes
  by Fearnley, Stella & Hines, Tony
• 237-239 Comparative International Accounting: by Christopher Nobes and Robert Parker, Pearson Education Limited, Harlow (UK), 2002, seventh edition, xvii+593 pp
  by Zorio, Ana
• 239-242 Regulation of Corporate Accounting and Reporting in India: By Bhabatosh Banerjee, World Press, Calcutta, 2002, xv+220 pp
  by Zaman, Mahbub

2003, Volume 38, Issue 1

• 1-22 Audit firm size, public ownership, and firms' discretionary accruals management
  by Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann
• 23-39 Information asymmetry and accounting disclosures for joint ventures
  by Lim, Chee Yeow & Yeo, Gillian H. H. & Liu, Chao-Shin
• 41-69 Quality of financial reporting: evidence from the listed Saudi nonfinancial companies
  by Naser, Kamal & Nuseibeh, Rana
• 71-93 Effect of foreign GAAP earnings and Form 20-F reconciliations on revisions of analysts' forecasts
  by Hora, Judith A. & Tondkar, Rasoul H. & McEwen, Ruth Ann
• 95-104 On the myth of "Anglo-Saxon" financial accounting: a comment
  by Nobes, Christopher
• 107-109 Corporate Financial Reporting: A Global Perspective: by Herve Stolowy and Michel J. Lebas, Thomson, London, UK, 2002, xxvi+636 pp. ISBN: 1-861-52753-5, [UK pound]31.99
  by Buijink, Willem
• 109-112 Financial Accounting, Reporting and Analysis, International Edition: by Barry Elliott and Jamie Elliott, Pearson Education, Harlow, England, 2002, xx+800 pp. ISBN: 0-273-64692-3
  by Karim, Waresul
• 112-115 A Comparative Analysis of Regulatory Strategies in Accounting and Their Impact on Corporate Compliance: by Gabi Ebbers, Peter Lang GmbH, Frankfurt am Main, 2001, xix+263 pp. ISBN: 3-631-38245-6. [euro;] 45.50
  by Walton, Peter

2002, Volume 37, Issue 4

• 371-394 Analysts' forecasts of Japanese firms' earnings: additional evidence
  by Higgins, Huong Ngo
• 395-412 Cash from operations and earnings management in Korea
  by Yoon, Soon Suk & Miller, Gary A.
• 421-427 Fiscal year-end choice: determinants and dynamics
  by Kamp, Bart
• 429-440 The adoption of international accounting standards by small and closely held companies: evidence from Bahrain
  by Joshi, Prem Lal & Ramadhan, Sayel
• 443-445 Accounting in China in Transition: 1949-2000: by Allen Huang and Ronald Ma, World Scientific Publishing, Singapore, 2001, xiv+122 pp
  by Xiao, Jason Zezhong & Geng, Jianxin
• 445-449 Observance of International Accounting Standards: Factors Explaining Noncompliance: By Donna L. Street and Sidney J. Gray, The Association of Chartered Certified Accountants, London, 2001, 128 pp
  by Cairns, David
• 449-450 Corporate Financial Reporting: By Bhabatosh Banerjee and Arun Kumar Basu (Eds.), University of Calcutta, Calcutta, 2001, vi+275 pages
  by Miller, Malcolm C.
• 451-454 Global Financial Reporting: by John Flower with Gabi Ebbers, Palgrave, Houndmills, Basingstoke, Hampshire, and New York, NY, 2002, xxvii+677 pp., [UK pound]35. ISBN 0-333-79477-X
  by Troberg, Pontus

2002, Volume 37, Issue 3

• 277-299 Empires of the sky: determinants of global airlines' accounting-policy choices
  by Tan, Chyi Woan & Tower, Greg & Hancock, Phil & Taplin, Ross
• 301-325 Ownership structure and earnings informativeness: Evidence from Korea
  by Jung, Kooyul & Kwon, Soo Young
• 327-346 Harmonization of the auditor's report
  by Gangolly, Jagdish S. & Hussein, Mohamed E. & Seow, Gim S. & Tam, Kinsun
• 347-362 The effect of cash flow statement format on lenders' decisions
  by Kwok, Helen
• 365-367 Asset measurement bases in UK and IASC standards: By Christopher Nobes, Certified Accountants Educational Trust, London, 2001, 55 pp
  by Warrell, Chris
• 367-369 The Professional Accountancy Bodies and the Provision of Education and Training in Relation to Environmental Issues: by Rob Gray and David Collison, with John French, Ken McPhail, and Lorna Stevenson, The Institute of Chartered Accountants of Scotland, Edinburgh, Scotland, 2001, xv+220 pp
  by Buhr, Nola

2002, Volume 37, Issue 2

• 157-182 A test of the Ohlson (1995) model: Empirical evidence from Japan
  by Ota, Koji
• 183-213 Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea
  by Newson, Marc & Deegan, Craig
• 215-246 Timeliness of corporate and audit reports: Some empirical evidence in the French context
  by Soltani, Bahram
• 247-265 Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore
  by Chau, Gerald K. & Gray, Sidney J.
• 267-267 Corporate Taxes 2001-2002/Individual Taxes 2001-2002--Worldwide Summaries: Compiled by PricewaterhouseCoopers, John Wiley & Sons, Inc., New York City, 2001, 922/573 pp. (US$190 for the 2-volume set)
  by Zeff, Stephan A.
• 271-273 International Accounting: A Global Perspective: By M. Zafar Iqbal, South-Western College Publishing, Cincinnati, Ohio, second edition, 2002, xxii+546 pp
  by Houston, Carol Olson
• 273-275 Financial Accounting, An International Introduction: By David Alexander and Christopher Nobes, Pearson Education, Harlow, Essex, England, 2001, xvii+456 pp
  by Marton, Jan

2002, Volume 37, Issue 1

• 1-26 Measurement of formal harmonization progress:: The IASC experience
  by Garrido, Pascual & Leon, Angel & Zorio, Ana
• 27-46 Are recent segment disclosures of Japanese firms useful?: Views of Japanese financial analysts
  by Mande, Vivek & Ortman, Richard
• 47-50 Discussion of "Are recent segment disclosures of Japanese firms useful?: views of Japanese financial analysts"
  by Ashbaugh, Hollis
• 51-56 Additional analyses of recent segment disclosures of Japanese firms
  by Mande, Vivek & Ortman, Richard
• 57-78 Earnings management of seasoned equity offering firms in Korea
  by Yoon, Soon Suk & Miller, Gary
• 79-83 A discussion of the paper "Earnings management of seasoned equity offering firms in Korea"
  by Chambers, Dennis J. & Myers, James N.
• 85-88 Discussion of "Earnings management of seasoned equity offerings in Korea"
  by Wilkins, Trevor
• 89-93 Reply to discussion of "Earnings Management of Seasoned Equity Offering Firms in Korea"
  by Yoon, Soon Suk & Miller, Gary A.
• 95-111 The changing nature of financial disclosure in Japan
  by Singleton, W. R. & Globerman, Steven
• 113-116 Discussion of "The changing nature of financial disclosure in Japan"
  by Mande, Vivek
• 117-120 Discussion of "The changing nature of financial reporting in Japan"
  by Riahi-Belkaoui, Ahmed
• 121-122 Reply to "The changing nature of financial disclosure in Japan"
  by Singleton, W. R. & Globerman, Steven
• 123-140 The effects of country and industry on implementing value chain cost analysis
  by Chang, C. Janie & Hwang, Nen-Chen Richard
• 141-141 Miller European Accounting Guide: edited by David Alexander and Simon Archer, Aspen Law & Business, Gaithersburg, NY, fourth edition 2001, xvii+1,712 pp.; US$159.00
  by Zeff, S. A.
• 145-148 The ValueReporting Revolution: Moving Beyond the Earnings Game: Robert G. Eccles, Robert H. Herz, E. Mary Keegan and David M.H. Phillips, Wiley, New York, 2001, xvii +349 pp
  by Brown, Philip
• 149-151 Corporate Financial Accounting and Reporting: by Tim Sutton, Financial Times/Prentice Hall, Harlow, Essex, England, 2000, xiii+754 pp
  by Bourmistrov, Anatoli
• 151-153 Contemporary issues in accounting regulation: Edited by Stuart McLeay and Angelo Riccaboni, Kluwer, Norwell, MA, 2001, xxi+211 pp
  by Nobes, Christopher W.
• 153-156 Reporting on solvency and cash condition: By Janice A. Loftus and Malcolm C. Miller, Australian Accounting Research Foundation, Caulfield, Victoria, 2000, Australia, xii+327 pp
  by Everingham, Geoff
• 141-142 Significant differences in GAAP in Canada, Chile, Mexico, and the United States: An analysis of accounting pronouncements as of January 2001: Canadian Institute of Chartered Accountants, Toronto, 2000, v+150 pp
  by Zeff, S. A.

2001, Volume 36, Issue 4

• 391-406 The nature of information in accruals and cash flows in an emerging capital market: The case of China
  by Haw, In-Mu & Qi, Daqing & Wu, Woody
• 407-421 The demand for auditor reputation across international markets for audit services
  by Fargher, Neil & Taylor, Mark H. & Simon, Daniel T.
• 423-428 Discussion of Fargher, Taylor, and Simon's "The demand for auditor reputation across international markets for audit services"
  by Doogar, Rajib
• 429-432 Discussion of the demand for auditor reputation across international markets for audit services
  by Lindberg, Deborah L.
• 433-434 Response to discussants' comments: The demand for auditor reputation across international markets for audit services
  by Fargher, Neil & Taylor, Mark H. & Simon, Daniel T.
• 435-450 Effectiveness of minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between the United States and India
  by Gujarathi, Mahendra R. & Barua, Samir Kumar
• 451-457 Minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between US and India: a discussion
  by Omer, Thomas C.
• 459-483 The association between European materiality estimates and client integrity, national culture, and litigation
  by Arnold, Donald Sr. & Bernardi, Richard A. & Neidermeyer, Presha E.
• 485-490 Discussion of Arnold, Bernardi, and Neidermeyer: "The association between European materiality estimates and client integrity, national culture and litigation"
  by Ganguly, Ananda R. & Turner, Cynthia W.
• 491-498 Reply to comments on "The association between European materiality estimates and client integrity, culture, and litigation"
  by Arnold, Donald Sr. & Bernardi, Richard A. & Neidermeyer, Presha E.
• 501-503 Intangibles: Management, Measurement, and Reporting: by Baruch Lev, Washington, DC, Brookings Institution Press, 2001, pp. viii+216
  by Higson, Chris
• 505-508 Guide to International Standards on Auditing & Related Services, 2001 (includes Practice Aids and CPE): by Dan M. Guy and D.R. Carmichael, Fort Worth, Texas, Practitioners Publishing Company, September 2000, second edition, paginated by section
  by Ramamoorti, Sridhar

2001, Volume 36, Issue 3

• 271-290 The impact of national influence on accounting estimates: Implications for international accounting standard-setters
  by Schultz, Joseph Jr. & Lopez, Thomas J.
• 291-309 Cross-cultural differences in the behavioral consequences of imposing performance evaluation and reward systems: An experimental investigation
  by Awasthi, Vidya N. & Chow, Chee W. & Wu, Anne
• 311-327 Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions
  by Chan, K. Hung & Lew, Albert Y. & Tong, Marian Yew Jen Wu
• 329-347 A comparison of New Zealand and British product-costing practices
  by Lamminmaki, Dawne & Drury, Colin
• 349-374 Transfer pricing of intangible property: Harmony and discord across five countries
  by Borkowski, Susan C.
• 375-375 Capsule commentaries: Transnational Accounting (TRANSACC) by Dieter Ordelheide and KPMG, Palgrave, Houndmills, Basingstoke, Hampshire, UK, 2001, second edition, xxv + 3325 pp. (US$650)
  by Zeff, Stephen A.
• 376-377 International accounting standards: survey 2000: By David Cairns, International Financial Reporting (www.cairns.co.uk), Henley-on-Thames, Oxfordshire, UK, 2001, xii+371 pp. ([UK pound]250/US$370/[ccirf]420)
  by Zeff, Stephen A.
• 381-383 Corporate Governance, Accountability, and Pressures to Perform: An International Study: by Istemi S. Demirag, JAI Press, Stamford, CT, 1998, xv+395 pp
  by Warglien, Massimo
• 385-386 The Convergence Handbook: A Comparison Between International Accounting Standards and UK Financial Reporting Requirements: By David Cairns and Christopher Nobes, The Institute of Chartered Accountants of England and Wales, London, December 2000, pp. v+108 ([UK pound]25)
  by Weetman, Pauline
• 387-389 Comparative issues in local government accounting: By Eugenio Caperchione and Riccardo Mussari, Kluwer Academic Publishing, Boston/Dordrecht/London, 2000, xx+266 pp
  by Schauer, Reinbert
• 375-376 Capsule commentaries: IAS/UK GAAP Comparison: A Comparison Between IAS and UK Accounting Principles by the Financial Reporting Group of Ernst Young, International Accounting Standards Committee/Ernst & Young, London, 2001, xxix + 793 pp
  by Zeff, Stephen A.

2001, Volume 36, Issue 2

• 125-146 The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers
  by Tsui, Judy S. L.
• 147-167 Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization
  by Stolowy, Herve & Haller, Axel & Klockhaus, Volker
• 169-193 International accounting harmonization, banking regulation, and Islamic banks
  by Karim, Rifaat Ahmed Abdel
• 195-222 A six-country comparison of the use of graphs in annual reports
  by Beattie, Vivien & Jones, Michael John
• 223-249 The intellectual structure of international accounting in the early 1990s
  by Locke, Joanne & Perera, Hector
• 251-252 Capsule Commentaries
  by Zeff, Stephen A.
• 255-258 International accounting and comparative financial reporting: selected essays of Christopher Nobes: by Christopher W. Nobes, Edward Elgar, Cheltenham, Glos UK, Northampton, MA, USA, 1999, xvi+240 pp. (US$90)
  by Lefebvre, C.
• 259-261 Principles of Auditing: An International Perspective: by Rick Hayes and Arnold Schilder with Roger Dassen and Philip Wallage. McGraw-Hill, London, 1999, xxi+522 pp
  by Hatherly, David
• 263-265 Financial statement analysis. An international perspective: By Peter Walton, Business Press/Thomson Learning, London, 2000, vi+305 pp
  by Amat, Oriol
• 267-270 The Future of Corporate Governance: insights from the Netherlands: by Ian Fraser, William Henry and Philip Wallage; The Institute of Chartered Accountants of Scotland; Edinburgh, Scotland, 2000, xx+ 228 pp
  by Rittenberg, Larry E.

2001, Volume 36, Issue 1

• 1-32 International competitive effects of harmonization
  by Kirby, Alison J.
• 33-45 Agency effects and escalation of commitment: do small national culture differences matter?
  by Salter, Stephen B. & Sharp, David J.
• 47-63 A comparison of factors affecting UK and US analyst forecast revisions
  by Moyes, Glen D. & Saadouni, Brahim & Simon, Jon & Williams, Patricia A.
• 65-90 Improving activities and decreasing costs of logistics in hospitals: a comparison of U.S. and French hospitals
  by Aptel, Olivier & Pourjalali, Hamid
• 91-113 An empirical examination of corporate myopic behavior: a comparison of Japanese and U.S. companies
  by Nagy, Albert L. & Neal, Terry L.
• 117-119 International Accounting: A User Perspective: by Shahrokh M. Saudagaran South-Western College Publishing/Thomson Learning, Cincinnati, Ohio, 2001, xii+228 pp
  by Gordon, Elizabeth A.
• 119-121 International accounting, financial reporting, and analysis: by Allan B. Afterman, New York, NY, Warren Gorham & Lamont/RIA Group, Release 11, 1999, three-ring binder, four updates per year
  by Scott, Richard A.
• 121-123 The history of accounting: critical perspectives on business management: John Richard Edwards (Ed.), Routledge, London, 2000, four volumes, lii+1959 pp., [UK pound]475 (approximately US$680)
  by Zeff, Stephen A.

2000, Volume 35, Issue 4

• 445-470 Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand
  by Graham, Roger C. & King, Raymond D.
• 471-493 The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices
  by Murphy, Ann B.
• 495-519 Impact of Culture, Market Forces, and Legal System on Financial Disclosures
  by Jaggi, Bikki & Low, Pek Yee
• 521-537 The Influence of Culture on Pension Plans
  by Cravens, Karen S. & Oliver, Elizabeth Goad
• 539-557 On the Myth of "Anglo-Saxon" Financial Accounting
  by Alexander, David & Archer, Simon
• 559-577 Auditing Standards in China--A Comparative Analysis with Relevant International Standards and Guidelines
  by Lin, Kenny Z. & Chan, K. Hung
• 581-583 Accounting Services, the Islamic Middle East, and the Global Economy: by David L. McKee, Don E. Garner, and Yosra AbuAmara McKee, Quorum Books, Westport, CT, 1999, vi+185 pp
  by Hegazy, A. M.
• 583-586 Rachunkowosc sektora publicznego: koncepcje, metody, uwarunkowania (Public Sector Accounting: Concepts, Methods, Contingencies): by Wojciech Andrzej Nowak, Wydawnictwo Naukowe PWN, Warszawa, 1998, 241pp., approx. $6.00
  by Dobija, Mieczyslaw
• 586-589 The Decision-Usefulness Theory of Accounting: A Limited History: by George J. Staubus, Garland Publishing, New York, 1999, vi+ 346 pp
  by Baxter, W. T.

2000, Volume 35, Issue 3

• 305-329 Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings
  by Street, Donna L. & Bryant, Stephanie M.
• 331-353 Corporate Ownership and Governance in Russia
  by Krivogorsky, Victoria
• 355-397 The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context
  by Craner, John & Krzywda, Danuta & Novotny, Jiri & Schroeder, Marek
• 399-413 Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach
  by Whittington, Mark
• 415-430 Controlling Multinational Companies: An Attempt to Analyze Some Unresolved Issues
  by Noerreklit, Hanne & Schoenfeld, Hanns-Martin W.
• 433-437 The IASC-US Comparison Project: A Report on the Similarities and Differences Between IASC Standards and US GAAP,: based on a study undertaken by the FASB Staff and edited by Carrie Bloomer, Norwalk, CT: FASB, second edition, 1999, xii+502 pp
  by Behr, Giorgio
• 437-439 International Financial Reporting and Analysis: A Contextual Emphasis,: by Mark E. Haskins, Kenneth R. Ferris, and Thomas I. Selling, Irwin McGraw-Hill, second edition, 2000, xii+557 pp
  by Conover, Teresa L.
• 439-442 Continuous Quality Assurance--Statutory Audit in Europe: by Federation des Experts Comptables Europeens (FEE), April 1998, 44 pp., free: Setting the Standards--Statutory Audit in Europe: by Federation des Experts Comptables Europeens (FEE), June 1998, 89 pp., free: Statutory Audit Independence and Objectivity--Common Core of Principles for the Guidance of the European Profession: Initial Recommendations: by Federation des Experts Comptables Europeens (FEE), July 1998, 85 pp. (sections in English, French and German), free
  by KinneyJr., William R.
• 442-443 Significant Current Issues in International Taxation,: by Ahmed Riahi-Belkaoui, Quorum Books, Westport, Connecticut, 1998, xiv+183 pp
  by Kemsley, Deen

2000, Volume 35, Issue 2

• 173-187 The Future of Financial Reporting in Europe: Its Role in Corporate Governance
  by Baker, C. Richard & Wallage, Philip
• 189-211 A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress
  by Conover, Teresa L. & Nichols, Nancy B.
• 213-226 The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade
  by Dunk, Alan S. & Kilgore, Alan
• 227-241 Fundamental Analysis and the Valuation of IPOs in the Construction Industry
  by Ghicas, Dimitrios C. & Iriotis, Nikolaos & Papadaki, Aphroditi & Walker, Martin
• 243-265 Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution
  by Joachim Hoegh-Krohn, Nils E. & Knivsfla, Kjell Henry
• 267-286 The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe
  by Chamisa, Edward E.
• 289-289 Applying International Accounting Standards: David Cairns, Butterworths, London, 1999, second edition, 1045 pp
  by Zeff, S. A.
• 290-291 The Case for International Accounting Standards in Canada: Certified General Accountants Association of Canada, 1999, 13 pp
  by Zeff, S. A.
• 291-291 The FT International Accounting Standards Survey 1999: by David Cairns, Financial Times/FT Finance, London, 1999, xi+ 277 pp., [UK pound]650/US$1,105/935 (40% discount to academics)
  by Zeff, S. A.
• 292-292 International Research in Public Sector Accounting, Reporting, and Auditing: edited by Vicente Montesinos and Jose Manuel Vela, Instituto Valenciano de Investigaciones Economicas, S.A. Valencia, Spain, 1995, 308 pp
  by Zeff, S. A.
• 293-293 International Accounting Service: by Timothy S. Doupnik, RIA Group/Warren, Gorham & Lamont, New York, 1999, inserts in a ring binder, approximately 1,500 pages (1-year subscription US$495; special adoption price US$65, without subscription, when ordered through the campus store)
  by Zeff, S. A.
• 295-298 European Financial Reporting. A History: edited by Peter Walton, Academic Press, London, 1995, xii+287 pp., US$59.95
  by Galassi, Giuseppe
• 298-301 European Accounting Guide: edited by David Alexander and Simon Archer, Harcourt Brace & Company, San Diego/London, 1998, third edition, xiv+1, 683 pp., US$139.00
  by Simmonds, Andy & Bailey, Georgette
• 302-303 Accounting and Stock Markets: A Study of Swedish Accounting for International Investors and Analysts: by Jan Marton, BAS (School of Economics and Commercial Law at Goteborg University: bas@mgmt.gu.se), Goteborg, Sweden, 1998, 277 pp
  by Meek, G. K.

Access and download statistics

Privacy Legal