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Content
March 2009, Volume 33, Issue 1
- 1-1 Editorial Board
by The Editors - 1-10 Financial accounting: Past, present and future
by Michael John Jones & David Oldroyd - 11-26 History repeats itself: The acquisition method and nonrecurring charges
by Nina T. Dorata - 27-37 Extractive industries accounting and economic consequences: Past, present and future
by Corinne L. Cortese & Helen J. Irvine & Mary A. Kaidonis - 38-53 Transparency and financial reporting in mid-20th century British banking
by Mark Billings & Forrest Capie - 54-61 Regulating a reluctant profession: Holding solicitors to account
by Roy A. Chandler & Nadine Fry - 62-73 The measurement and management of human performance in seventeenth century English farming: The case of Henry Best
by Tom McLean - 74-87 Satanic Mills?
by Jill Frances Solomon & Ian Thomson
December 2008, Volume 32, Issue 4
- 1-1 Editorial Board
by The Editors - 261-275 Financialization directing strategy
by Tord Andersson & Colin Haslam & Edward Lee & Nick Tsitsianis - 276-287 Employee and social reporting as a war of position and the union learning representative initiative in the UK
by Bill Lee & Catherine Cassell - 288-302 Integrating sustainability reporting into management practices
by Carol A. Adams & Geoffrey R. Frost - 303-312 Regulating a reluctant profession: Holding solicitors to account
by Roy A. Chandler & Nadine Fry - 313-326 Accounting for war
by Michele Chwastiak & Glen Lehman
September 2008, Volume 32, Issue 3
- 1-1 Editorial Board
by The Editors - 179-198 Developments in company reporting on workplace gender equality?
by Kate Grosser & Jeremy Moon - 199-212 Financial flows and treasury management firms in Ireland
by Jim Stewart - 213-224 Auditors’ performance evaluations: An experimental analysis of the effects of initial impressions and task-specific experience on information later recalled
by Keith T. Jones & Steven C. Hunt & Clement C. Chen - 225-239 An exploration of the learning approaches of prospective professional accountants in Ireland
by Barbara Flood & Richard M.S. Wilson - 240-259 Fair value in financial reporting: Problems and pitfalls in practice
by David Gwilliam & Richard H.G. Jackson
June 2008, Volume 32, Issue 2
- 1-1 IFC - Editorial Board
by The Editors - 89-113 The determinants of a successful accounting manuscript: Views of the informed
by Tony Brinn & Michael John Jones - 114-124 Ideological reactions to Sarbanes–Oxley
by C. Richard Baker - 125-142 The global institutionalization of financial reporting: The case of the United Arab Emirates
by Helen Irvine - 143-147 Business risk auditing: A regressive evolution?—A research note
by Christine Flint & Ian A.M. Fraser & David J. Hatherly - 148-161 Errors and weaknesses detected by the European Court of Auditors in the reports on the European Structural Funds 2000–2004
by Marcos Antón Renart & M a del Rocio Moreno Enguix & José Antonio Vidal Hernández-Mora - 162-177 Public sector reforms, privatisation and regimes of control in a Chinese enterprise
by Wen Xu & Shahzad Uddin
March 2008, Volume 32, Issue 1
- 1-1 Editorial Board
by The Editors - 1-15 Industry specific social and environmental reporting: The Australian Food and Beverage Industry
by James Guthrie & Suresh Cuganesan & Leanne Ward - 16-29 Motivations behind human capital disclosure in annual reports
by Indra Abeysekera - 30-45 Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective
by Lisa Jack & Ahmed Kholeif - 46-61 Implications of Web assurance services on e-commerce
by Bruce Runyan & Katherine T. Smith & L. Murphy Smith - 62-74 Management controls in family-owned businesses (FOBs): A case study of an Indonesian family-owned University
by Mathew Tsamenyi & Irvan Noormansyah & Shahzad Uddin - 75-88 The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence
by Marta Silva Guerreiro & Lúcia Lima Rodrigues & Russell Craig
December 2007, Volume 31, Issue 4
- 1-1 Editorial Board
by The Editors - 1-1 Volume Contents
by The Editors - 1-1 Author Index
by The Editors - 325-331 The pursuit of maximum shareholder value: Vampire or Viagra?
by Brendan McSweeney - 332-353 The business case for regulation of corporate social responsibility and accountability
by Jeffrey Unerman & Brendan O’Dwyer - 354-369 Pursuing shareholder value: The rhetoric of James Hardie
by Lee Moerman & Sandra van der Laan - 370-383 Decoupled earnings: An institutional perspective of the consequences of maximizing shareholder value
by Kenneth Wm. Kury - 384-397 Budgeting, the individual and the capital market: A case of fiscal stress
by Bill Ryan
September 2007, Volume 31, Issue 3
- 1-1 Editorial Board
by The Editors - 217-232 Financialized accounts: A stakeholder account of cash distribution in the S&P 500 (1990–2005)
by Tord Andersson & Colin Haslam & Edward Lee & Nick Tsitsianis - 233-253 Corporate social performance, financial performance and institutional ownership in Canadian firms
by Lois Mahoney & Robin W. Roberts - 255-276 A colonial “social experiment”: Accounting and a communal system in British-ruled Fiji
by Shanta S.K. Davie - 277-303 The unethical practices of accountants and auditors and the compromising stance of professional bodies in the corporate world: Evidence from corporate Nigeria
by Owolabi M. Bakre - 305-322 Accounting research: An analysis of theories explored in doctoral dissertations and their applicability to Systems Theory
by William Hahn - 323-324 Call for papers for a special issue of accounting, auditing and accountability journal: “Accounting and the visual”
by The Editors
June 2007, Volume 31, Issue 2
- 1-1 Editorial Board
by The Editors - 113-127 Exploring lecturers’ perceptions of the emphasis given to different stakeholders in introductory accounting textbooks
by John Ferguson & David Collison & David Power & Lorna Stevenson - 129-163 Lifting the lid on the use of content analysis to investigate intellectual capital disclosures
by Vivien Beattie & Sarah Jane Thomson - 165-178 Financialized accounts: Share buy-backs, mark to market and holding the financial line in the S&P 500
by Tord Andersson & Colin Haslam & Edward Lee & Nick Tsitisianis - 179-201 Strategic organizational conditions for risks reduction and earnings management: A combined strategy and auditing paradigm
by Loi Teck Hui & Quek Kia Fatt - 203-215 An “American Dream” theory of corporate executive Fraud
by Freddie Choo & Kim Tan
March 2007, Volume 31, Issue 1
- 1-1 Editorial Board
by The Editors - 1-25 Editorial boards in accounting: The power and the glory
by Tony Brinn & Michael John Jones - 27-45 Bridging the divides of online reporting
by Alistair M. Brown - 47-71 Loan officers and loan ‘delinquency’ in Microfinance: A Zambian case
by Rob Dixon & John Ritchie & Juliana Siwale - 73-89 Social accounting research: An Australasian perspective
by Craig Deegan & Sharon Soltys - 91-97 Fear, desire, and lack in Deegan and Soltys’s “Social accounting research: An Australasian perspective”
by Jeff Everett - 99-105 What really counts
by Jan Bebbington & Jesse Dillard - 107-111 Social accounting research: An Australasian perspective: A comment
by Geoff Frost
December 2006, Volume 30, Issue 4
- 1-1 Editorial Advisory Board
by The Editors - 1-1 Volume Contents
by The Editors - 1-1 Author Index
by The Editors - 319-323 Accounting for healthcare: Reform and outcomes
by C. Haslam & G. Lehman - 325-340 Global trade and the future of national health care reform
by Patricia J. Arnold & Terrie C. Reeves - 341-358 Costing schizophrenia
by Ciorstan Smark - 359-376 Delivering patient choice in English acute hospital trusts
by Mike Dent & Colin Haslam - 377-388 Trust and distrust in a network-style organisation: GPs’ experiences and views of a Scottish local healthcare co-operative
by Gwen Hannah & Colin Dey & David Power - 389-405 Accounting for reform: Funding and transformation in the four nation’s hospital services
by Colin Haslam & Neil Marriott
September 2006, Volume 30, Issue 3
- 1-1 Educating and Researching Sarbanes Oxley
by The Editors - 1-1 Editorial Advisory Board
by The Editors - 195-208 Editorial: Accounting journal assessment exercise
by Tony Tinker - 209-226 The distorting effects of acquisitions and dispositions on net operating cash flow
by Hugo Nurnberg - 227-243 Protecting agricultural accounting in the UK
by Lisa Jack - 245-265 Islam, nature and accounting: Islamic principles and the notion of accounting for the environment
by Rania Kamla & Sonja Gallhofer & Jim Haslam - 267-283 Camouflage play: Making moral claims in managed investments
by Matthew Haigh - 285-313 Accounting education, training and the profession in the Commonwealth Caribbean: Integration or internationalisation?
by Owolabi M. Bakre - 317-318 Shareholder Value Viagra or Vampire ?
by The Editors
June 2006, Volume 30, Issue 2
- 1-1 Editorial Advisory Board
by The Editors - 85-104 The evolution of annual reporting practices of an electricity firm
by Jillian J. Hooks & Hector Perera - 105-119 The effect of audit scope and auditor tenure on resource allocation decisions in local government audit engagements
by Lynn A. Johnson - 121-137 GRI and the camouflaging of corporate unsustainability
by José M. Moneva & Pablo Archel & Carmen Correa - 139-153 ‘Not our problem’: UK Government’s fiscal obligations towards the privatised railway network
by S. McCartney & J. Stittle - 155-178 The Code of Ethics and the development of the auditing profession in Greece, the period 1992–2002
by Emmanouil Dedoulis - 179-191 You owe it to yourself: The financially literate manager
by Reva Berman Brown & Mark N.K. Saunders & Richard Beresford - 193-194 CALL FOR PAPERS: ACCOUNTING FORUM Financial Accounting : Past, Present and Future
by The Editors
March 2006, Volume 30, Issue 1
- 1-1 Editorial Board
by The Editors - 1-19 The ethics of World Bank lending
by Dean Neu & Elizabeth Ocampo Gomez - 21-41 Financialized accounts: Restructuring and return on capital employed in the S&P 500
by Tord Andersson & Colin Haslam & Edward Lee - 43-59 The quality of fair value measures for property, plant, and equipment
by Don Herrmann & Shahrokh M. Saudagaran & Wayne B. Thomas - 61-79 Long-term audit engagements and opinion shopping: Spanish evidence
by Emiliano Ruiz-Barbadillo & Nieves Gómez-Aguilar & Estibaliz Biedma-López - 81-82 Call For Papers: Accounting Forum
by The Editors - 83-83 Financial reporting and business communication tenth annual conference at Cardiff business school 6 and 7 July 2006
by The Editors - 84-84 Accounting Forum Special issue and call for papers
by The Editors
December 2005, Volume 29, Issue 4
- 1-1 IFC: Editorial Board
by The Editors - 1-6 Author Index and Volume Contents
by The Editors - 345-378 Are Public Private Partnerships value for money?
by Darrin Grimsey & Mervyn K. Lewis - 379-394 Priorities for the development of vocational skills in management accountants: A European perspective
by Trevor Hassall & John Joyce & José Luis Arquero Montaño & José Antonio Donoso Anes - 395-413 Meanings of the term ‘sustainable development’ in Finnish corporate disclosures
by Matias Laine - 415-436 Measuring convergence of National Accounting Standards with International Financial Reporting Standards
by Alexandra Fontes & Lúcia Lima Rodrigues & Russell Craig - 437-453 The NHS Plan: Accounting for investment and reform in twenty acute hospital trusts in England (1998–2003)
by Colin Haslam - 455-473 Social justice in a cold climate: Could social accounting make a difference?
by Amanda Ball & Will Seal
September 2005, Volume 29, Issue 3
- 1-1 IFC: Editorial Board
by The Editors - 245-248 Tax avoidance and global development
by Mark P. Hampton & Prem Sikka - 249-270 Estimating the magnitude of capital flight due to abnormal pricing in international trade: The Russia–USA case
by Maria E. de Boyrie & Simon J. Pak & John S. Zdanowicz - 271-288 Fiscal incentives, corporate structure and financial aspects of treasury management operations
by Jim Stewart - 289-310 Mobile people, mobile capital and tax neutrality: Sustaining a market for Offshore Finance Centres
by Gregory Rawlings - 311-323 South Pacific tax havens: From leaders in the race to the bottom to laggards in the race to the top?
by J.C. Sharman - 325-343 The role of accountancy firms in tax avoidance: Some evidence and issues
by Prem Sikka & Mark P. Hampton
June 2005, Volume 29, Issue 2
- 1-1 IFC: editorial board
by The Editors - 121-135 Comparing the investment decisions of accounting practitioners and students: an empirical study on the adequacy of student surrogates
by Gregory A. Liyanarachchi & Markus J. Milne - 137-168 The impact of MAS on perceived auditor independence-some evidence from Denmark
by Reiner Quick & Bent Warming-Rasmussen - 169-190 An empirical study of the value-relevance of using proportionate consolidation accounting for investments in joint ventures
by Ronald L. Stoltzfus & Ruth W. Epps - 191-206 Factors that affect accountant's perceptions of alternative work arrangements
by Kimberly Frank Charron & D. Jordan Lowe - 207-217 Accounting tele teaching lectures: issues of interaction and performance
by Abdel K. Halabi - 219-231 Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications for the harmonization of accounting standards
by Akwasi A. Ampofo & Robert J. Sellani - 233-242 Determinants of corporate social and environmental reporting in Hong Kong: a research note
by Simon S. Gao & Saeed Heravi & Jason Zezheng Xiao - 243-244 Call for papers: Special issue of the electronic journal of radical organisation theory
by The Editors
March 2005, Volume 29, Issue 1
- 1-1 Inside Front Cover - Editorial Board
by The Editors - 1-6 Towards an environmentally enabling accounting and finance
by Amanda Ball & David Campbell & Glen Lehman - 7-26 Sustainability accounting—a brief history and conceptual framework
by Geoff Lamberton - 27-47 Is private social, ethical and environmental reporting mythicizing or demythologizing reality?
by Jill F. Solomon & Lauren Darby - 49-75 Organic salmon farming: risk perceptions, decision heuristics and the absence of environmental accounting
by Georgios Georgakopoulos & Ian Thomson - 77-101 An environmentally enlightened accounting
by Jesse Dillard & Darrell Brown & R. Scott Marshall - 103-119 Extended performance reporting: an examination of the Australian mining industry
by Kittiya Yongvanich & James Guthrie
December 2004, Volume 28, Issue 4
- 1-1 IFC: Editorial Board
by The Editors - 1-5 Volume Contents and Author Index
by The Editors - 329-348 Towards an enabling research agenda for the accounting/contracting nexus
by Willie Seal - 349-367 Infrastructure assets disclosure in Australian public sector annual reports
by Janet Lee & Gregory Fisher - 369-384 A true account
by A. Arthur - 385-402 Red and black interpostal accountancy marks
by John K. Courtis - 403-425 Accounting for UK rail freight track charges: privatisation, politics and the pursuit of private sector vested interests
by John Stittle - 427-430 It’s time for a true and fair view
by John E. McEnroe & Stanley C. Martens - 431-432 Meeting to focus on link between changing financial services landscape and opportunities for accounting professionals
by T. Tinker
September 2004, Volume 28, Issue 3
- 1-1 IFC: Editorial board
by The Editors - 201-203 Corporate financial communication and voluntary disclosure
by Malcolm Smith - 205-236 A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes
by Vivien Beattie & Bill McInnes & Stella Fearnley - 237-263 Financial reporting on the Internet by 2010: a consensus view
by Michael John Jones & Jason Zezhong Xiao - 265-281 Colour as visual rhetoric in financial reporting
by John K. Courtis - 283-305 Multivariate decision accuracy and the presentation of accounting information
by Stella So & Malcolm Smith - 307-328 Impression management: dual language reporting and voluntary disclosure
by Stergios Leventis & Pauline Weetman
June 2004, Volume 28, Issue 2
- 1-1 IFC: Editorial Board
by The Editors - 99-118 Illegal acts and the auditor
by Ian A.M. Fraser & David J. Hatherly & William M. Henry - 119-138 The necessary characteristics of environmental auditors: a review of the contribution of the financial auditing profession
by Robert Dixon & Gehan A. Mousa & Anne D. Woodhead - 139-158 The measurement and recognition of intangible assets: then and now
by Claire Eckstein - 159-165 A case against the consolidation of foreign subsidiaries’ and a United States parent’s financial statements
by Paul E. Holt - 167-179 Another step towards full fair value accounting for financial instruments
by Francisco Gabriel Hernández Hernández - 181-200 The disclosure of risk in financial statements
by J.David Cabedo & José Miguel Tirado
March 2004, Volume 28, Issue 1
- 1-1 IFC: Editorial Board
by The Editors - 1-5 Social and environmental accounting: trends and thoughts for the future
by Glen Lehman - 7-26 An analysis of the stock market impact of environmental performance information
by N.H.J. Lorraine & D.J. Collison & D.M. Power - 27-41 Evidence on the pernicious effect of financial report environmental disclosure
by Martin Freedman & Dennis M Patten - 43-59 Disclosure of information about employees in the Directors’ report of UK published financial statements: substantive or symbolic?
by R Day & T Woodward - 61-79 Assessing quality assessment of corporate social reporting: UK perspectives
by Kim Hammond & Samantha Miles - 81-86 A commentary on Lorraine, Collison and Power and Freedman and Patten: how far does empirical research assist in the drive to regulate environmental disclosures?
by M.R Mathews - 87-97 Environmental disclosures and share prices—a discussion about efforts to study this relationship
by Craig Deegan
December 2003, Volume 27, Issue 4
- 359-364 Globalisation and its Discontents: A Concern about Growth and Globalization
by Christine Cooper & Dean Neu & Glen Lehman - 365-399 The Role of Offshore Financial Centres in Globalization
by Prem Sikka - 400-424 Globalization and Its New Spaces for (Alternative) Accounting Research
by Jeffery Everett - 425-448 Enhancing Organizational Global Hegemony with Narrative Accounting Disclosures: An Early Example
by Jeffrey Unerman - 449-471 Accounting for Globalization
by Cameron Graham & Dean Neu
September 2003, Volume 27, Issue 3
- 247-250 The Evil That Men Do Lives After Them
by Gaffikin Michael - 251-269 Modern accounting scholarship: the imperative of positive economic science
by Paul F. Williams - 270-290 Financial reporting in the 1930s in the United States preserving the status quo
by Barbara D. Merino - 291-311 The a priori wars: The modernisation of accounting thought
by Michael J. R. Gaffikin - 312-338 The effects of fraud risk assessments and a risk analysis decision aid on auditors’ evaluation of evidence and judgment
by Anna M. Rose & Jacob M. Rose - 339-358 An ‘Austrian’ perspective on commercial accounting practices in the public sector
by Odd J. Stalebrink & John F. Sacco
June 2003, Volume 27, Issue 2
- 111-131 Trust me! A personal account of confidentiality issues in an organisational research project
by Helen Irvine - 132-165 Internet reporting: Current trends and trends by 2010
by Michael John Jones & Jason Zezhong Xiao - 166-184 The role of academic research in policy debates: a 1990 survey of student responses to the 150‐hour rule
by David J. Karmon & Dwight M. Owsen - 185-200 The hidden public pension obligations in six European states: a generational accounting perspective
by Paul J.m. Klumpes - 201-223 Resisting the auditing industry: the case of the Sound Diffusion Action Group
by Prem Sikka - 224-245 The relevance of theories of political economy to the understanding of financial reporting in South Africa: the case of value added statements
by Chris Van staden
March 2003, Volume 27, Issue 1
- 1-3 Foreword to Special Issue
by Michael Jones & Howard Mellett - 4-27 Disclosure and choice of accounting policies: The case of cross–border mergers
by Sally Aisbitt - 28-59 The choice of discount rate for external reporting purposes: Considerations for standard setting
by Leonard Eckel & Steve Fortin & Kathryn Fisher - 60-83 From the theory of financial intermediation to segment reporting: The case of German banks
by Susanne Homölle - 84-109 How culture affects the use of information technology
by Sharon K. Johns & L. Murphy smith & Carolyn A. Strand
September 2002, Volume 26, Issue 3-4
- 219-232 Global Accountability and Sustainability: Research Prospects
by Glen Lehman - 233-244 Conjectures on accounting education in Tasmania, 1803 to 1833: the convict, the classicist and the cleric
by Russell Craig - 245-270 Accounting for Public Private Partnerships
by Darrin Grimsey & Mervyn K. Lewis - 271-290 ‘Facilitating’ globalization processes: Financial technologies and the World Bank
by Dean Neu & Elizabeth Ocampo gomez & Omar García Ponce de león & Margarita Flores zepeda - 291-319 The Global Audit
by Cheryl R. Lehman & Fahrettin Okcabol - 320-339 Early employment problems of Australian accounting graduates: An exploratory study
by John K. Courtis & Omar Abdullah Zaid
June 2002, Volume 26, Issue 2
- 97-125 The politics of restructuring the standard setting bodies: the case of the UK’s auditing practices board
by Prem Sikka - 126-151 Investigating standard setting: accounting for the United Kingdom’s private finance initiative
by Ron Hodges & Howard Mellett - 152-171 Media exposure, public policy pressure, and environmental disclosure: an examination of the impact of tri data availability
by Dennis M. Patten - 172-190 Disclosure (discernibility) and compliance of accounting policies: Asia–Pacific evidence
by Ross Taplin & Greg Tower & Phil Hancock - 191-218 Management information for ecologically—oriented decision–making. A case study of the introduction of co–generation in eleven spanish companies
by Susana Gago
March 2002, Volume 26, Issue 1
- 1-30 Rites of passage and the self‐immolation of academic accounting labour: an essay exploring exclusivity versus mutuality in accounting scholarship
by Rob Gray & James Guthrie & Lee Parker - 31-44 Stakeholders' perceptions of organizational decline
by Ralph W. Adler & Kate Chaston - 45-71 Problematising the construction of journal quality: an engagement with the mainstream
by Joanne Locke & Alan Lowe - 72-86 The construction of journal quality: no engagement detected
by Markus J. Milne - 87-95 Angst and hubris but no critique detected
by Alan Lowe & Joanne Locke
December 2001, Volume 25, Issue 4
- 319-333 Banal Accounts: Subaltern Voices
by Dean Neu