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Content
October 2001, Volume 37, Issue 3
- 352-368 The Effects of Fraud Risk and Management Representation on Auditors’ Hypothesis Generation
by Terence Bu‐Peow Ng & Wendy Green & Roger Simnett - 369-388 Budgeting—the Role of Trust and Participation: A Research Note
by Chong M. Lau & Christen Buckland - 389-400 The Loser’s Curse: Accounting for the Transaction Costs of Takeover and the Distortion of Takeover Motives
by G. Meeks & J. G. Buckland
June 2001, Volume 37, Issue 2
- 139-165 Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820–1887)
by Salvador Carmona & Marta Macías - 166-176 Clarification and Extension of Beaver’s Definitions of Market Informational Efficiency: A Note
by Don Vickrey & Carr Bettis - 177-187 Reciprocal and Non‐Reciprocal Transactions: The FASB’s Stock‐Based Compensation Project
by Susan Newberry - 188-216 Contextualizing the Process of Accounting Regulation: A Study of Nineteenth‐Century British Friendly Societies
by John Richard Edwards & Roy Chandler - 217-232 Evaluation of Extraordinary and Exceptional Items Disclosed by Hong Kong Companies
by Bikki Jaggi & Nabil Baydoun - 233-247 Discretionary Disclosure: A Note
by Scott Richarson - 248-266 Quality Management Systems Certification: Research Note
by Siu Y. Chan
February 2001, Volume 37, Issue 1
- 1-25 What Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand)
by Walter P. Schuetze - 26-54 Research Misconduct in Accounting Literature: A Survey of the Most Prolific Researchers’ Actions and Beliefs
by Charles N. Bailey & James R. Hasselback & Julia N. Karcher - 55-78 Distortions of History, Accounting and the Paradox of Werner Sombart
by Warwick Funnell - 79-109 The Accounting–Clinical Interface—Implementing Budgets for Hospital Doctors
by Irvine Lapsley - 110-131 The Usefulness of Long‐Term Accruals
by Wayne R. Guay & Baljit K. Sidhu - 132-133 Russell Mathews
by Allan Barton
March 1998, Volume 34, Issue 1
- 1-1 Editorial
by Graeme Dean - 1-3 A Modern Phoenix?
by G. W. Dean - 4-7 In Search of a Framework for Deprival Value and Other Purpose‐Oriented Valuation Methods
by Richard Mattessich - 8-17 Deprival Value and Optimized Deprival Value in Australasian Public Sector Accounting: Unwarranted Drift and Contestable Serviceability
by Frank L. Clarke - 18-27 Deprival Value in the Netherlands: History and Current Status
by Kees Camfferman - 28-30 Deprival Value and Price Change Accounting in the U.K
by Geoffrey Whittington - 31-35 German Reflections on Asset Valuation
by Dieter Schneider - 36-47 Wanted: Foundations of Accounting Measurement
by R. J. Chambers - 48-74 The Influence of Regulation on the Publication of Consolidated Statements
by R. G. Walker & Janet Mack - 75-91 The Earnings Smoothing Potential of Systematic Depreciation
by John Hillier & Michael McCrae - 92-119 The Evolution of Standard Costing in the U.K. and U.S.: From Decision Making to Control
by Richard K. Fleischman & Thomas N. Tyson - 120-139 Auditor Expertise and the Estimation of Dollar Error in Accounts
by Pamela Kent & Ron Weber - 140-162 The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences
by Maxwell Aiken & Wei Lu