The International Journal of Accounting

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2003, Volume 38, Issue 3

• 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. [Downloadable! (restricted)]
• 351-353 Neuer Markt quarterly reports: A reply to a comment
  by d'Arcy, Anne & Grabensberger, Sonja [Downloadable! (restricted)]
• 355-376 Accounting behavior of German firms after an ADR issuance
  by Hilary, Gilles [Downloadable! (restricted)]
• 377-384 Accounting behavior of German firms after an ADR issuance: A discussion
  by Cready, William M. [Downloadable! (restricted)]
• 385-386 Accounting behavior of German firms after an ADR issuance: A reply
  by Hilary, Gilles [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 173-194 A multinational test of determinants of corporate disclosure
  by Archambault, Jeffrey J. & Archambault, Marie E. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 239-242 Regulation of Corporate Accounting and Reporting in India: By Bhabatosh Banerjee, World Press, Calcutta, 2002, xv+220 pp
  by Zaman, Mahbub [Downloadable! (restricted)]

• 1-22 Audit firm size, public ownership, and firms' discretionary accruals management
  by Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann [Downloadable! (restricted)]
• 23-39 Information asymmetry and accounting disclosures for joint ventures
  by Lim, Chee Yeow & Yeo, Gillian H. H. & Liu, Chao-Shin [Downloadable! (restricted)]
• 41-69 Quality of financial reporting: evidence from the listed Saudi nonfinancial companies
  by Naser, Kamal & Nuseibeh, Rana [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 95-104 On the myth of "Anglo-Saxon" financial accounting: a comment
  by Nobes, Christopher [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 371-394 Analysts' forecasts of Japanese firms' earnings: additional evidence
  by Higgins, Huong Ngo [Downloadable! (restricted)]
• 395-412 Cash from operations and earnings management in Korea
  by Yoon, Soon Suk & Miller, Gary A. [Downloadable! (restricted)]
• 421-427 Fiscal year-end choice: determinants and dynamics
  by Kamp, Bart [Downloadable! (restricted)]
• 429-440 The adoption of international accounting standards by small and closely held companies: evidence from Bahrain
  by Joshi, Prem Lal & Ramadhan, Sayel [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 277-299 Empires of the sky: determinants of global airlines' accounting-policy choices
  by Tan, Chyi Woan & Tower, Greg & Hancock, Phil & Taplin, Ross [Downloadable! (restricted)]
• 301-325 Ownership structure and earnings informativeness: Evidence from Korea
  by Jung, Kooyul & Kwon, Soo Young [Downloadable! (restricted)]
• 327-346 Harmonization of the auditor's report
  by Gangolly, Jagdish S. & Hussein, Mohamed E. & Seow, Gim S. & Tam, Kinsun [Downloadable! (restricted)]
• 347-362 The effect of cash flow statement format on lenders' decisions
  by Kwok, Helen [Downloadable! (restricted)]
• 365-367 Asset measurement bases in UK and IASC standards: By Christopher Nobes, Certified Accountants Educational Trust, London, 2001, 55 pp
  by Warrell, Chris [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 157-182 A test of the Ohlson (1995) model: Empirical evidence from Japan
  by Ota, Koji [Downloadable! (restricted)]
• 183-213 Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea
  by Newson, Marc & Deegan, Craig [Downloadable! (restricted)]
• 215-246 Timeliness of corporate and audit reports: Some empirical evidence in the French context
  by Soltani, Bahram [Downloadable! (restricted)]
• 247-265 Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore
  by Chau, Gerald K. & Gray, Sidney J. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 1-26 Measurement of formal harmonization progress:: The IASC experience
  by Garrido, Pascual & Leon, Angel & Zorio, Ana [Downloadable! (restricted)]
• 27-46 Are recent segment disclosures of Japanese firms useful?: Views of Japanese financial analysts
  by Mande, Vivek & Ortman, Richard [Downloadable! (restricted)]
• 47-50 Discussion of "Are recent segment disclosures of Japanese firms useful?: views of Japanese financial analysts"
  by Ashbaugh, Hollis [Downloadable! (restricted)]
• 51-56 Additional analyses of recent segment disclosures of Japanese firms
  by Mande, Vivek & Ortman, Richard [Downloadable! (restricted)]
• 57-78 Earnings management of seasoned equity offering firms in Korea
  by Yoon, Soon Suk & Miller, Gary [Downloadable! (restricted)]
• 79-83 A discussion of the paper "Earnings management of seasoned equity offering firms in Korea"
  by Chambers, Dennis J. & Myers, James N. [Downloadable! (restricted)]
• 85-88 Discussion of "Earnings management of seasoned equity offerings in Korea"
  by Wilkins, Trevor [Downloadable! (restricted)]
• 89-93 Reply to discussion of "Earnings Management of Seasoned Equity Offering Firms in Korea"
  by Yoon, Soon Suk & Miller, Gary A. [Downloadable! (restricted)]
• 95-111 The changing nature of financial disclosure in Japan
  by Singleton, W. R. & Globerman, Steven [Downloadable! (restricted)]
• 113-116 Discussion of "The changing nature of financial disclosure in Japan"
  by Mande, Vivek [Downloadable! (restricted)]
• 117-120 Discussion of "The changing nature of financial reporting in Japan"
  by Riahi-Belkaoui, Ahmed [Downloadable! (restricted)]
• 121-122 Reply to "The changing nature of financial disclosure in Japan"
  by Singleton, W. R. & Globerman, Steven [Downloadable! (restricted)]
• 123-140 The effects of country and industry on implementing value chain cost analysis
  by Chang, C. Janie & Hwang, Nen-Chen Richard [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 149-151 Corporate Financial Accounting and Reporting: by Tim Sutton, Financial Times/Prentice Hall, Harlow, Essex, England, 2000, xiii+754 pp
  by Bourmistrov, Anatoli [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 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 [Downloadable! (restricted)]
• 407-421 The demand for auditor reputation across international markets for audit services
  by Fargher, Neil & Taylor, Mark H. & Simon, Daniel T. [Downloadable! (restricted)]
• 423-428 Discussion of Fargher, Taylor, and Simon's "The demand for auditor reputation across international markets for audit services"
  by Doogar, Rajib [Downloadable! (restricted)]
• 429-432 Discussion of the demand for auditor reputation across international markets for audit services
  by Lindberg, Deborah L. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 501-503 Intangibles: Management, Measurement, and Reporting: by Baruch Lev, Washington, DC, Brookings Institution Press, 2001, pp. viii+216
  by Higson, Chris [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 271-290 The impact of national influence on accounting estimates: Implications for international accounting standard-setters
  by Schultz, Joseph Jr. & Lopez, Thomas J. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 329-347 A comparison of New Zealand and British product-costing practices
  by Lamminmaki, Dawne & Drury, Colin [Downloadable! (restricted)]
• 349-374 Transfer pricing of intangible property: Harmony and discord across five countries
  by Borkowski, Susan C. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 169-193 International accounting harmonization, banking regulation, and Islamic banks
  by Karim, Rifaat Ahmed Abdel [Downloadable! (restricted)]
• 195-222 A six-country comparison of the use of graphs in annual reports
  by Beattie, Vivien & Jones, Michael John [Downloadable! (restricted)]
• 223-249 The intellectual structure of international accounting in the early 1990s
  by Locke, Joanne & Perera, Hector [Downloadable! (restricted)]
• 251-252 Capsule Commentaries
  by Zeff, Stephen A. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 263-265 Financial statement analysis. An international perspective: By Peter Walton, Business Press/Thomson Learning, London, 2000, vi+305 pp
  by Amat, Oriol [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 1-32 International competitive effects of harmonization
  by Kirby, Alison J. [Downloadable! (restricted)]
• 33-45 Agency effects and escalation of commitment: do small national culture differences matter?
  by Salter, Stephen B. & Sharp, David J. [Downloadable! (restricted)]
• 47-63 A comparison of factors affecting UK and US analyst forecast revisions
  by Moyes, Glen D. & Saadouni, Brahim & Simon, Jon & Williams, Patricia A. [Downloadable! (restricted)]
• 65-90 Improving activities and decreasing costs of logistics in hospitals: a comparison of U.S. and French hospitals
  by Aptel, Olivier & Pourjalali, Hamid [Downloadable! (restricted)]
• 91-113 An empirical examination of corporate myopic behavior: a comparison of Japanese and U.S. companies
  by Nagy, Albert L. & Neal, Terry L. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 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. [Downloadable! (restricted)]
• 471-493 The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices
  by Murphy, Ann B. [Downloadable! (restricted)]
• 495-519 Impact of Culture, Market Forces, and Legal System on Financial Disclosures
  by Jaggi, Bikki & Low, Pek Yee [Downloadable! (restricted)]
• 521-537 The Influence of Culture on Pension Plans
  by Cravens, Karen S. & Oliver, Elizabeth Goad [Downloadable! (restricted)]
• 539-557 On the Myth of "Anglo-Saxon" Financial Accounting
  by Alexander, David & Archer, Simon [Downloadable! (restricted)]
• 559-577 Auditing Standards in China--A Comparative Analysis with Relevant International Standards and Guidelines
  by Lin, Kenny Z. & Chan, K. Hung [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 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. [Downloadable! (restricted)]
• 331-353 Corporate Ownership and Governance in Russia
  by Krivogorsky, Victoria [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 399-413 Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach
  by Whittington, Mark [Downloadable! (restricted)]
• 415-430 Controlling Multinational Companies: An Attempt to Analyze Some Unresolved Issues
  by Noerreklit, Hanne & Schoenfeld, Hanns-Martin W. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 442-443 Significant Current Issues in International Taxation,: by Ahmed Riahi-Belkaoui, Quorum Books, Westport, Connecticut, 1998, xiv+183 pp
  by Kemsley, Deen [Downloadable! (restricted)]

• 173-187 The Future of Financial Reporting in Europe: Its Role in Corporate Governance
  by Baker, C. Richard & Wallage, Philip [Downloadable! (restricted)]
• 189-211 A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress
  by Conover, Teresa L. & Nichols, Nancy B. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 227-241 Fundamental Analysis and the Valuation of IPOs in the Construction Industry
  by Ghicas, Dimitrios C. & Iriotis, Nikolaos & Papadaki, Aphroditi & Walker, Martin [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 267-286 The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe
  by Chamisa, Edward E. [Downloadable! (restricted)]
• 289-289 Applying International Accounting Standards: David Cairns, Butterworths, London, 1999, second edition, 1045 pp
  by Zeff, S. A. [Downloadable! (restricted)]
• 290-291 The Case for International Accounting Standards in Canada: Certified General Accountants Association of Canada, 1999, 13 pp
  by Zeff, S. A. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 295-298 European Financial Reporting. A History: edited by Peter Walton, Academic Press, London, 1995, xii+287 pp., US$59.95
  by Galassi, Giuseppe [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 293-294 Discussion Paper on a Financial Reporting Strategy within Europe: Prepared by the Federation des Experts Comptables Europeens (FEE), Bruxelles, published October 8th, 1999, 18 pp
  by Zeff, S. A. [Downloadable! (restricted)]
• 292-293 Millennium Edition of the Pacific Accounting Review: edited by Steven Cahan, Pacific Accounting Review Trust, New Zealand, December 1999/January 2000, Vol. 11, No. 2, iv+256 pp
  by Zeff, S. A. [Downloadable! (restricted)]
• 290-290 IAS 2000: Interpretation and Application of International Accounting Standards 2000: by Barry J. Epstein and Abbas Ali Mirza, John Wiley and Sons, New York, 2000, 959 pp., US$69.00 (paper)
  by Zeff, S. A. [Downloadable! (restricted)]

• 1-26 The Institutional Environment of Financial Reporting Regulation in ASEAN
  by Saudagaran, Shahrokh M. & Diga, Joselito G. [Downloadable! (restricted)]
• 27-63 Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards
  by Street, Donna L. & Nichols, Nancy B. & Gray, Sidney J. [Downloadable! (restricted)]
• 65-83 The effect of accounting diversity on international financial analysis: empirical evidence
  by Lainez, Jose A. & Callao, Susana [Downloadable! (restricted)]
• 85-98 Cross-Corporate ownership, information asymmetry and the usefulness of accounting performance measures in Japan
  by Jiang, Li & Kim, Jeong-Bon [Downloadable! (restricted)]
• 99-119 The Entry of International CPA Firms into Emerging Markets: Motivational Factors and Growth Strategies
  by Kirsch, Robert J. & Laird, Kenneth R. & Evans, Thomas G. [Downloadable! (restricted)]
• 121-149 Audit Quality in ASEAN
  by Favere-Marchesi, Michael [Downloadable! (restricted)]
• 151-162 The "Anti-Stapler" and the Transfer of Social Sphere Functions From Federal Enterprises to Local Governments: Lack of Accounting Rules Contributes to Russia's Financial Woes
  by Lindberg, Deborah L. & Lindberg, Walter F. & Razaki, Khalid A. [Downloadable! (restricted)]
• 165-167 Readings in international accounting, edited by Ki Pyung Kim, Chun Eui Lee, Seung Je Jo, Soo Kwan Lee, Chosun University Press, Korea, 1998, iii+307 pp
  by Perera, M. H. B. [Downloadable! (restricted)]
• 167-168 Accounting, Auditing and Taxation in the Russian Federation, by Adolf J.H. Enthoven, Yaroslav V. Sokolov, Svetlana M. Bychkova, Valery V. Kovalev and Maria V. Semenova, The IMA Foundation for Applied Research and the Center for International Accounting, University of Texas at Dallas, 1998, 300 pp., US$40
  by Schneidman, Leonid [Downloadable! (restricted)]
• 168-171 Taxation reforms in China, edited by Stella Cho, Department of Accountancy, The Hong Kong Polytechnic University, Hong Kong, 1998, ii +106 pp., first edition, price US$30 (inclusive of airmail postage)
  by Schonauer, Birgit [Downloadable! (restricted)]

• 467-489 The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers?
  by Abdel-khalik, A. Rashad & Wong, Kie Ann & Wu, Annie [Downloadable! (restricted)]
• 491-515 Communists Among Us in a Market Economy: Accountancy in the People's Republic of China
  by Hilmy, Joseph [Downloadable! (restricted)]
• 517-537 Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence
  by Lin, Z. Jun & Chen, Feng [Downloadable! (restricted)]
• 539-556 Pricing of Foreign GAAP Earnings in U.S. Capital Market Prior to the SEC Required Reconciliation Disclosure
  by Gornik-Tomaszewski, Sylwia & Rozen, Etzmun S. [Downloadable! (restricted)]
• 557-570 The use of International Accounting Standards terminology, a survey of IAS compliance disclosure
  by Taylor, Martin E. & Jones, Roberta Ann [Downloadable! (restricted)]
• 571-596 The Impact of Institutional Characteristics on Return-Earnings Associations in Japan
  by Cheung, Joseph K. & Kim, Jeong-Bon & Lee, Jason [Downloadable! (restricted)]
• 597-607 International Trade and Accounting Policy Choice: Theory and Canadian Evidence
  by Cullinan, Charles P. [Downloadable! (restricted)]
• 613-615 Financial Accounting: A Global Approach, by Sidney J. Gray and Belverd E. Needles, Jr., Houghton Mifflin, Boston, 1999, xx+599 pp
  by Glover, Steven M. [Downloadable! (restricted)]
• 615-617 Financial Statement Analysis in Europe, by J.M. Samuels, R.E. Brayshaw and J.M. Craner, Chapman & Hall, London, 1995, xiii+454 pp
  by Ebbers, Gabi [Downloadable! (restricted)]
• 617-621 International Accounting, by Frederick D.S. Choi, Carol Ann Frost and Gary K. Meek, Prentice-Hall, Upper Saddle River, NJ, 1999, 3rd edition, xvi+478 pp
  by Falk, Haim [Downloadable! (restricted)]
• 621-623 Comparative International Accounting, by Christopher Nobes and Robert Parker, Prentice Hall Europe, London, 1998, fifth edition, xvi+541 pp
  by Carmona, Salvador [Downloadable! (restricted)]

• 311-347 The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants
  by Wallace, R. S. Olusegun & Choudhury, Mohammed S. I. & Adhikari, Ajay [Downloadable! (restricted)]
• 349-373 Corporate disclosures made by Chinese listed companies
  by Xiao, Zezhong [Downloadable! (restricted)]
• 375-388 Determinants of audit fees: the importance of litigation, disclosure, and regulatory burdens in audit engagements in 20 countries
  by Taylor, Mark H. & Simon, Daniel T. [Downloadable! (restricted)]
• 389-419 Corporate social disclosures by listed companies on their web sites: an international comparison
  by Williams, S. Mitchell & Ho Wern Pei, Carol-Anne [Downloadable! (restricted)]
• 421-438 Implementing the EU accounting directives in Sweden -- practitioners' views
  by Blake, John & Fortes, Hilary & Gowthorpe, Catherine & Paananen, Mari [Downloadable! (restricted)]
• 439-454 Governmental accounting and auditing in Thailand: an overview and some suggestions for improvement
  by Henry, Laurie J. & Attavitkamtorn, Panu [Downloadable! (restricted)]

• 173-187 Auditing of state-owned enterprises in China: historic development, current practice and emerging issues
  by Tang, Qingliang & Chow, Chee W. & Lau, Amy [Downloadable! (restricted)]
• 189-207 A cross-national test of determinants of inflation accounting practices
  by Archambault, Jeffrey J. & Archambault, Marie E. [Downloadable! (restricted)]
• 209-238 Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory
  by Williams, S. Mitchell [Downloadable! (restricted)]
• 239-248 An empirical investigation of multinational firms' compliance with International Accounting Standards
  by El-Gazzar, Samir M. & Finn, Philip M. & Jacob, Rudy [Downloadable! (restricted)]
• 249-259 Do firms use industry-wide targets when managing earnings? Finnish evidence
  by Kallunki, Juha-Pekka & Martikainen, Minna [Downloadable! (restricted)]
• 261-282 An analysis of the authorship of international accounting research in U.S. journals and AOS: 1980 through 1996
  by Prather-Kinsey, Jenice & Rueschhoff, Norlin [Downloadable! (restricted)]
• 283-289 Research note: the impact of personal connection on auditor concentration
  by Baydoun, Nabil [Downloadable! (restricted)]

• 1-10 Foreign Company Listings in the United States
  by Hanks, Sara [Downloadable! (restricted)]
• 11-48 Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs
  by Street, Donna L. & Gray, Sidney J. & Bryant, Stephanie M. [Downloadable! (restricted)]
• 49-70 A Comparative Analysis of Management Accounting Practices in Australia and Japan: An Empirical Investigation
  by Wijewardena, Hema & De Zoysa, Anura [Downloadable! (restricted)]
• 71-92 An Empirical Investigation of Factors Affecting the Selection of Markets for Foreign Bond Issues
  by Flanigan, Mary A. & Tondkar, Rasoul H. & Andrews, Robert L. [Downloadable! (restricted)]
• 93-119 The Impact of Tax Rules on Financial Reporting in Germany, France, and the UK
  by Eberhartinger, Eva L. E. [Downloadable! (restricted)]
• 121-131 Firm Characteristics of Swiss Companies that Utilize International Accounting Standards
  by Murphy, Ann B. [Downloadable! (restricted)]
• 133-150 Collection and Transmission of Accounting Information Across Cultural Borders: The Case of US MNEs in Jordan
  by Beard, Victoria & Al-Rai, Ziad [Downloadable! (restricted)]

• 529-567 Accounting diversity and firm valuation
  by King, Raymond D. & Langli, John Christian [Downloadable! (restricted)]
• 569-588 Budgeting and standard costing practices in New Zealand and the United Kingdom
  by Guilding, Chris & Lamminmaki, Dawne & Drury, Colin [Downloadable! (restricted)]
• 589-604 Relevance of U.S.-GAAP for Japanese companies
  by Godwin, Joseph H. & Goldberg, Stephen R. & Douthett, Edward B. [Downloadable! (restricted)]
• 605-631 The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe
  by Owusu-Ansah, Stephen [Downloadable! (restricted)]
• 633-654 The state of accounting in Armenia: A case
  by Bloom, Robert & Fuglister, Jayne & Myring, Mark [Downloadable! (restricted)]
• 657-659 The French Plan Comptable: Explanation and Translation : by Peter Standish, Expert Comptable Media Publisher, Paris, France, 1997, 563 p., FF 700 (approx. U.S. $130)
  by Raffournier, Bernard [Downloadable! (restricted)]
• 660-663 Rechnungslegung nach international accounting standards : by Jorg Baetge, Dietrich Dorner, Heinz Kleekamper and Peter Wollmert, Schaffer-Poeschel Verlag, Stuttgart, 1623 + xxiv pages, DM 348 (approx. U.S.$195)
  by Flower, John [Downloadable! (restricted)]
• 663-666 Management accounting: European perspectives : edited by Alnoor Bhimani, Oxford University Press, Oxford, 1996, 250 pp
  by Cooper, Robin [Downloadable! (restricted)]
• 666-668 International accounting : edited by Peter Walton, Axel Haller and Bernard Raffournier International Thomson Business Press, London, 1998, 458 + xiv pp
  by A. Adams, C. [Downloadable! (restricted)]
• 669-671 International accounting: A global perspective : by M. Zafar Iqbal, Trini U. Melcher and Amin A. Elmallah, South-Western College Publishing, Cincinnati, 1997, 610 pp
  by McKinnon, Jill [Downloadable! (restricted)]
• 671-673 Contemporary accounting issues in China--An analytical approach : by Liu Kin Cheung and Zhang Wei Guo, Prentice Hall, Simon & Schuster (Asia) Pte Ltd, Singapore, 1996, 186 pages + xii pp
  by Hing-Ling Lau, Amy [Downloadable! (restricted)]

• 293-311 National culture and subordinates' upward communication of private information
  by Chow, Chee W. & Hwang, Richard Nen-Chen & Liao, Woody & Wu, Anne [Downloadable! (restricted)]
• 313-334 Earnings management in Japanese companies
  by Darrough, Masako N. & Pourjalali, Hamid & Saudagaran, Shahrokh [Downloadable! (restricted)]
• 335-345 Effect of the inconsistency in accounting standards on the choice of financial instruments: The case of debt issued with stock purchase warrants and convertible debt by Japanese companies
  by Noguchi, Akihiro [Downloadable! (restricted)]
• 347-358 New forms of assurance services for new forms of information: The global challenge for accounting educators
  by Holstrum, Gary L. & Hunton, James E. [Downloadable! (restricted)]
• 359-375 Accounting income, income components and market-to-book equity ratios: Finnish evidence
  by Kallunki, Juha-Pekka & Martikainen, Minna & Martikainen, Teppo [Downloadable! (restricted)]
• 377-389 Equity returns: Local GAAP versus U.S. GAAP for foreign issuers from developing countries
  by Rueschhoff, Norlin G. & Strupeck, C. David [Downloadable! (restricted)]
• 391-392 International financial reporting and analysis: A casebook : Kenneth R. Ferris, Irwin/McGraw-Hill, Burr Ridge, Illinois, 1998
  by Lang, Mark [Downloadable! (restricted)]

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This page was last updated on 2009-12-3.