The International Journal of Accounting

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1998, Volume 33, Issue 3

• 394-396 Accounting: An international perspective : Gerhard G. Mueller, Helen Gernon and Gary K. Meek, fourth edition, Richard D. Irwin, Chicago, 1997, 215 + xv pp
  by Beechy, Thomas H. [Downloadable! (restricted)]
• 396-399 The development of accounting in an international context: A festschrift in honour of R.H. Parker : edited by T.E. Cooke and C.W. Nobes, Routledge, London, 1997, 261 pp
  by Macve, Richard [Downloadable! (restricted)]
• 401-401 Financial reporting in North America : A Joint Study Undertaken by: Canadian Institute of Chartered Accountants, Instituto Mexicano de Contadores Publicos, A.C., and the Financial Accounting Standards Board, 1995, 204 pp
  by S.A.Z. [Downloadable! (restricted)]
• 402-402 International accounting--Similarities & differences--IAS, US GAAP and UK GAAP : Price Waterhouse, London, 1997, 44 pp
  by S.A.Z. [Downloadable! (restricted)]
• 401-402 International accounting standards versus US-GAAP reporting: Empirical evidence based on case studies : Trevor S. Harris, South-Western, Cincinnati, 1995, 147 pp
  by S.A.Z. [Downloadable! (restricted)]

• 179-209 The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973-1997
  by Street, Donna L. & Shaughnessy, Kimberley A. [Downloadable! (restricted)]
• 211-234 Corporate financial disclosure in emerging markets: Does economic development matter?
  by Salter, Stephen B. [Downloadable! (restricted)]
• 235-261 Ownership effects on audit-detected error characteristics: An empirical study in an emerging economy
  by Hung Chan, K. & Mo, Phyllis L. L. [Downloadable! (restricted)]
• 263-268 Differential reporting in Singapore and Australia: A small business managers' perspective
  by Williams, S. Mitchell & Tower, Greg [Downloadable! (restricted)]
• 269-281 Colonialism and accounting education in developing countries: The experiences of Singapore and Sri Lanka
  by Wijewardena, Hema & Yapa, Senarath [Downloadable! (restricted)]
• 283-285 Japanese accounting--A historical approach : by Kyojiro Someya, Claredon Press, Oxford, 1996, 241 pp, $70
  by Hagigi, Moshe [Downloadable! (restricted)]
• 285-291 Accounting research in Lund : edited by Kristina Artsberg, Anne Loft and Stefan Yard, Lund University Press, Lund, 1993, 248 pp, ISBN 91-7966-242-0 (SEK 196) 248 pp
  by Flower, John [Downloadable! (restricted)]
• vii-ix Editorial comment
  by Bailey, Andrew Jr. [Downloadable! (restricted)]

• 1-2 Preface
  by Needles, Belverd Jr. [Downloadable! (restricted)]

• 391-415 Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations
  by Borkowski, Susan C. [Downloadable! (restricted)]
• 417-440 Examination of U.S.-based Japanese subsidiaries: Evidence of the transfer of the Japanese strategic cost management
  by Al Chen, Y. S. & Romocki, Timothy & Zuckerman, Gilroy J. [Downloadable! (restricted)]
• 441-462 The compatibility of multicurrency accounting with functional currency accounting
  by Duangploy, Orapin & Owings, Guy W. [Downloadable! (restricted)]
• 463-485 German managers' attitudes towards Anglo-American accounting: Results from an empirical study on global accounting harmonization
  by Glaum, Martin & Mandler, Udo [Downloadable! (restricted)]
• 487-501 Geographic segment disclosures: Theories, findings, and implications
  by Herrmann, Don & Thomas, Wayne B. [Downloadable! (restricted)]
• 503-535 An investigation of the ethical decision-making process across varying cultures
  by Roxas, Maria L. & Stoneback, Jane Y. [Downloadable! (restricted)]
• 537-539 The IASC-U.S. comparison project: A report on the similarities and differences between IASC Standards and U.S. GAAP based on a study undertaken by the FASB staff : edited by Carrie Bloomer, Norwalk, Connecticut, 1996, 426 pages
  by Murphy, Elizabeth A. [Downloadable! (restricted)]

• 247-278 Cultural and economic influences on current accounting standards in the People's Republic of China
  by Graham, Lynford E. & Li, Chunyan [Downloadable! (restricted)]
• 279-299 Developing accounting standards on the basis of a conceptual framework by the Chinese government
  by Xiao, Zezhong & Pan, Aixiang [Downloadable! (restricted)]
• 301-319 Accuracy of forecast information disclosed in the IPO prospectuses of Hong Kong companies
  by Jaggi, Bikki [Downloadable! (restricted)]
• 321-336 The transfer pricing concerns of developed and developing countries
  by Borkowski, Susan C. [Downloadable! (restricted)]
• 337-355 An exploratory investigation of industry specialization of large audit firms
  by De Beelde, Ignace [Downloadable! (restricted)]
• 357-378 Advancing the harmonisation of international accounting standards: Exploring an alternative path
  by Carlson, Peter [Downloadable! (restricted)]
• 379-382 Environmental accounting for the sustainable corporation: Strategies and techniques : by Daniel Blake Rubenstein, Quorum Books, Westport, Connecticut and London, 1994, $55.00, 207 p
  by Trapani, Teresa [Downloadable! (restricted)]
• 383-385 Readings in accounting in the European Union : edited by Antonio Socias, Palma, Spain: Universitat de les Illes Balears (University of Balearic Islands), 1996, pts 2,000, 253 pages
  by Larson, Robert K. [Downloadable! (restricted)]
• 386-389 Accounting education in India : by Bhabatosh Banerjee, DSA in Commerce, University of Calcutta, 1994, $20.00, pp. vi + 205
  by Wilson, Richard M. S. [Downloadable! (restricted)]
• v-vi Editorial comment
  by Bailey, Andrew Jr. [Downloadable! (restricted)]

• 123-124 From the editor
  by Zimmerman, Vernon K. [Downloadable! (restricted)]
• 139-153 Problems of accounting reform in the People's Republic of China
  by Chen, Yin & Jubb, Peter & Tran, Alfred [Downloadable! (restricted)]
• 155-172 Social financial reporting in India: A case
  by Hegde, Poorna & Bloom, Robert & Fuglister, Jayne [Downloadable! (restricted)]
• 173-186 Payback: A gulf between managerial accounting and financial theory in practice -- A view from accountants and finance officers in Ireland
  by Brien, Mairead O [Downloadable! (restricted)]
• 187-202 The perceived importance of international accounting topics in the Asia-Pacific Rim: A comparative study
  by Sands, John Stephen & Pragasam, John [Downloadable! (restricted)]
• 203-235 International accounting research: An analysis of thirty-two years from the international journal of accounting
  by Needles, Belverd Jr. [Downloadable! (restricted)]
• 237-239 Research in accounting in emerging economies : edited by R.S. Olusegun Wallace, John M. Samuels, Richard J. Briston and Shahrokh M. Saudagaran, JAI Press Inc., Greenwich CT, Volume 3 1995, 321 p
  by Borkowski, Susan C. [Downloadable! (restricted)]
• 239-241 A history of financial accounting : by John Richard Edwards, Routledge, Chapman, and Hall, London, 1989, 326 p., $69.95
  by Flesher, Dale L. [Downloadable! (restricted)]
• 241-245 Accounting services, growth, and change in the pacific basin : by David L. McKee and Don E. Garner, Quorum Books, Westport, Connecticut
  by Sartori, Donald M. [Downloadable! (restricted)]

• 1-22 Cash flow statements: An international comparison of regulatory positions
  by Wallace, R. S. Olusegun & Choudhury, Mohammed S. I. & Pendlebury, Maurice [Downloadable! (restricted)]
• 23-44 Anglo-Saxon and German life-cycle costing
  by Gutschelhofer, Alfred & Roberts, Hanno [Downloadable! (restricted)]
• 45-62 Capital charging and asset revaluations: New choices in governmental financial reporting?
  by Lally, Martin T. & Smith, G. Stevenson [Downloadable! (restricted)]
• 63-77 Factors affecting an analyst forecast revision-- Taiwan and the United States: A comparison
  by Moyes, Glen D. & Park, Kyungjoo & Wang, Andrew Minglong & Williams, Patricia A. [Downloadable! (restricted)]
• 79-97 Organizational culture and budget related behavior: A comparative contingency study of three local government organizations
  by Goddard, Andrew [Downloadable! (restricted)]
• 99-117 International accounting education: Insights from academicians and practitioners
  by Rezaee, Zabihollah & Szendi, Joseph Z. & Elmore, Robert C. [Downloadable! (restricted)]
• 119-121 A guide to applying international accounting standards : by David Cairns, The Institute of Chartered Accountants in England and Wales, Central Milton Keynes, United Kingdom, 909 p. $39.95
  by Needles, Belverd Jr. [Downloadable! (restricted)]

• 405-418 International harmonization of reporting required by stock markets
  by Lainez, Jose A. & Callao, Susana & Jarne, Jose I. [Downloadable! (restricted)]
• 419-443 An outcome-based assessment of international transfer pricing policy
  by Cravens, Karen S. & Shearon, Winston Jr. [Downloadable! (restricted)]
• 445-462 Recent developments in the accounting profession in New Zealand: A case of deprofessionalization?
  by Velayutham, Sivakumar & Perera, Hector [Downloadable! (restricted)]
• 463-481 Culture and accounting in Indonesia: An empirical examination
  by Sudarwan, M. & Fogarty, Timothy J. [Downloadable! (restricted)]
• 483-496 The propensity of managers to create budgetary slack: A cross-national re-examination using random sampling
  by Lal, Mohan & Dunk, Alan S. & Smith, Gregory D. [Downloadable! (restricted)]
• 497-509 Determinants of audit fees in Bangladesh
  by Waresul Karim, A. K. M. & Moizer, Peter [Downloadable! (restricted)]

• 269-279 International accounting harmonization and the major developed stock market countries: An empirical study
  by Emenyonu, Emmanuel N. & Gray, Sidney J. [Downloadable! (restricted)]
• 281-291 An analysis of multinational "audit failures"
  by Hermanson, Heather M. & Hermanson, Dana R. & Carcello, Joseph V. [Downloadable! (restricted)]
• 293-331 Environmental disclosures in annual reports: An international perspective
  by Gamble, George O. & Hsu, Kathy & Jackson, Cynthia & Tollerson, Cynthia D. [Downloadable! (restricted)]
• 333-346 Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong
  by Jaggi, Bikki & Zhao, Ronald [Downloadable! (restricted)]
• 347-363 A comparison of Japanese and U.S. Auditor decision-making behavior
  by Yamamura, Jeanne H. & Frakes, Albert H. & Sanders, Debra L. & Ahn, Sung K. [Downloadable! (restricted)]
• 365-379 Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan
  by Jeffrey, Cynthia & Weatherholt, Nancy & Lo, Steven [Downloadable! (restricted)]
• 381-398 Possible factors of the accuracy of prospectus earnings forecast in Hong Kong
  by Yin Chan, Anthony Moung & Kam Sit, Cora Luk & Li Tong, Millie Mei & Kit Wong, Daphne Chi & Yiu Chan, Ricko Wai [Downloadable! (restricted)]
• 399-401 Value added reporting: Lessons for the United States : by Ahmed Belkaoui, Quorum Books, New York, 1992, 165 pp. $29.95
  by Iqbal, M. Zafar [Downloadable! (restricted)]
• 401-404 Culture and accounting education issues in developing countries--a Papua New Guinea case study : by Fabian Pok, UBSPD, New Delhi, 204 pp. $20.00
  by Banerjee, Bhabatosh [Downloadable! (restricted)]

• 143-160 A comparison of U.S. and Japanese analysts' forecasts of earnings and sales
  by Mande, Vivek [Downloadable! (restricted)]
• 175-195 Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data
  by Ali Fekrat, M. & Inclan, Carla & Petroni, David [Downloadable! (restricted)]
• 197-212 An international comparison of manufacturing-friendly cost management systems
  by Lee, John Y. & Monden, Yasuhiro [Downloadable! (restricted)]
• 213-237 An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements
  by MacArthur, John B. [Downloadable! (restricted)]
• 239-259 Financial reporting regulation in ASEAN: Features and prospects
  by Craig, Russell J. & Diga, Joselito G. [Downloadable! (restricted)]
• 261-264 Accounting standards : (4th ed.), by John Blake. Pitman Publishing, London, 1994, 260p. [UK pound]16.99; US$26.84
  by Perera, M. Hector B. [Downloadable! (restricted)]
• 264-268 Business behavior and information : edited by Yuji Ijiri and Isao Nakano, Carnegie Mellon University Press, Pittsburgh, 1992, 200 p. $15.00 U.S
  by Schedler, Bernd H. [Downloadable! (restricted)]

• 1-18 A review and synthesis of research on supplier concentration, quality and fee structure in non-U.S. markets for auditor services
  by Walker, Kenton B. & Johnson, Eric N. [Downloadable! (restricted)]
• 19-37 Setting a research agenda for auditing issues in the People's Republic of China
  by Graham, Lynford E. [Downloadable! (restricted)]
• 39-53 An analysis (meta- and otherwise) of multinational transfer pricing research
  by Borkowski, Susan C. [Downloadable! (restricted)]
• 55-66 A methodological note on cross-cultural accounting ethics research
  by Cohen, Jeffrey R. & Pant, Laurie W. & Sharp, David J. [Downloadable! (restricted)]
• 67-93 The development of accounting regulation in the extractive industries: An international review
  by Luther, Robert [Downloadable! (restricted)]
• 95-120 A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands
  by Hussein, Mohamed E. [Downloadable! (restricted)]
• 121-133 Auditors' ethical reasoning: Some audit conflict and cross cultural evidence
  by Tsui, Judy S. L. [Downloadable! (restricted)]
• 135-137 Accounting's changing role in social conflict : by Cheryl R. Lehman, Marcus Wiener Publishing, New York, 1992, 174 pp. $34.95
  by Hughey, David V. [Downloadable! (restricted)]
• 137-139 The future shape of financial reports : edited by John Arnold, Paul Boyle, Anthony Carey, Malcolm Cooper, Ken Wild, The Institute of Chartered Accountants in England and Wales, and The Institute of Chartered Accountants in Scotland, 1991
  by Bloom, Robert [Downloadable! (restricted)]
• 139-142 Setting the standards for financial reporting: FASB and the struggle for control of a critical process : by Robert Van Riper. Publisher, Westport, CT, 1994,206 pp. $49.95
  by Prather-Stewart, Jenice [Downloadable! (restricted)]

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