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2018, Volume 42, Issue 4
- 281-292 Rethinking agency theory in developing countries: A case study of Pakistan
by Yusuf, Fatima & Yousaf, Amna & Saeed, Abubakr
- 293-308 Managers’ segment disclosure choices under IFRS 8: EU evidence
by Aboud, Ahmed & Roberts, Clare
- 309-327 Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives
by Krishnan, Sarada R.
- 328-340 Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations
by Chiba, Soumaya & Talbot, David & Boiral, Olivier
- 341-358 Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views
by Abdo, Hafez & Mangena, Musa & Needham, Graham & Hunt, David
2018, Volume 42, Issue 3
- 219-234 Creating financial value for tropical forests by disentangling people from nature
by Cuckston, Thomas
- 235-247 Exploring de-facto accountability regimes in Muslim NGOs
by Yasmin, Sofia & Ghafran, Chaudhry & Haniffa, Roszaini
- 248-260 Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union
by Palea, Vera
- 261-276 Information about bank intangibles, analyst information intermediation, and the role of knowledge and social forces in the ‘market for information’
by Chen, Lei & Danbolt, Jo & Holland, John
2018, Volume 42, Issue 2
- 167-169 Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system
by Kuruppu, Sanjaya & Lehman, Glen
- 170-183 Framing public governance in Malaysia: Rhetorical appeals through accrual accounting
by Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard
- 184-198 Integrated reporting decision usefulness: Mainstream equity market views
by Slack, Richard & Tsalavoutas, Ioannis
- 199-217 Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise
by Li, Teng & Belal, Ataur
2015, Volume 39, Issue 1
2014, Volume 38, Issue 4
- 227-240 Disclosure on climate change: Analysing the UK ETS effects
by de Aguiar, Thereza Raquel Sales & Bebbington, Jan
- 241-257 CEO statements in sustainability reports: Substantive information or background noise?
by Barkemeyer, Ralf & Comyns, Breeda & Figge, Frank & Napolitano, Giulio
- 258-273 New accounts: Towards a reframing of social accounting
by Gray, Rob & Brennan, Andrew & Malpas, Jeff
- 274-277 Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting
by Thomson, Ian
- 278-287 What's new about New accounts? Assessing change proposals for social and environmental accounting
by Allen, Brennan G.
- 291-295 On Gray, Malpas, and Brennan's “The role of social accounts: Situating political ideas”
by Beck, Cornelia & Lehman, Glen
2014, Volume 38, Issue 3
- 155-169 Corporate social responsibility and earnings management in U.S. banks
by Grougiou, Vassiliki & Leventis, Stergios & Dedoulis, Emmanouil & Owusu-Ansah, Stephen
- 170-183 Fair value accounting from a distributed cognition perspective
by Okamoto, Noriaki
- 184-199 Changes in the measurement of fair value: Implications for accounting earnings
by Fargher, Neil & Zhang, John Ziyang
- 200-211 Accounting for carbon and reframing disclosure: A business model approach
by Haslam, Colin & Butlin, John & Andersson, Tord & Malamatenios, John & Lehman, Glen
- 212-226 An ongoing journey of corporate social responsibility
by Dillard, Jesse & Layzell, David
2014, Volume 38, Issue 2
2014, Volume 38, Issue 1
- 1-17 Goodwill under IFRS: Relevance and disclosures in an unfavorable environment
by Baboukardos, Diogenis & Rimmel, Gunnar
- 18-37 Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK
by Josiah, J. & Gough, O. & Haslam, J. & Shah, N.
- 38-54 Audit opinion and earnings management: Evidence from Greece
by Tsipouridou, Maria & Spathis, Charalambos
- 55-66 Determinants of academic cheating behavior: The future for accountancy in Ireland
by Ballantine, J.A. & McCourt Larres, P. & Mulgrew, M.
- 67-89 International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education
by Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Veneziani, Monica
2013, Volume 37, Issue 4
- 245-248 Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences
by Lehman, Glen & Haslam, Colin
- 249-267 Apple's changing business model: What should the world's richest company do with all those profits?
by Lazonick, William & Mazzucato, Mariana & Tulum, Öner
- 268-279 Apple's financial success: The precariousness of power exercised in global value chains
by Haslam, Colin & Tsitsianis, Nick & Andersson, Tord & Yin, Ya Ping
- 280-289 The Apple business model: Crowdsourcing mobile applications
by Bergvall-Kåreborn, Birgitta & Howcroft, Debra
- 290-299 Owning the consumer—Getting to the core of the Apple business model
by Montgomerie, Johnna & Roscoe, Samuel
- 300-314 Opportunist dealing in the UK pig meat supply chain: Trader mentalities and alternatives
by Bowman, Andrew & Froud, Julie & Johal, Sukhdev & Leaver, Adam & Williams, Karel
- 315-324 Working for the local community: Substantively broader/geographically narrower CSR accounting
by Sitkin, Alan
2013, Volume 37, Issue 3
- 163-181 A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting
by Barone, Elisabetta & Ranamagar, Nathan & Solomon, Jill F.
- 182-195 The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE)
by Tsamenyi, Mathew & Qureshi, Ahmad Z. & Yazdifar, Hassan
- 196-212 Further evidence on the determinants of audit pricing in universities
by Xue, Bai & O'Sullivan, Noel
- 213-230 Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments
by Adhikari, Pawan & Kuruppu, Chamara & Matilal, Sumohon
- 231-243 Sustainability reporting: The role of “Search”, “Experience” and “Credence” information
by Comyns, Breeda & Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf
2013, Volume 37, Issue 2
- 81-91 Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies
by Belal, Ataur Rahman & Cooper, Stuart M. & Roberts, Robin W.
- 92-109 Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa
by Soobaroyen, Teerooven & Ntim, Collins G.
- 110-123 Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron's contingent environmental liability disclosures
by Buccina, Stacie & Chene, Douglas & Gramlich, Jeffrey
- 124-134 Gas flaring in Nigeria: Analysis of changes in its consequent carbon emission and reporting
by Hassan, Aminu & Kouhy, Reza
- 135-149 Corporate social reporting by MNCs’ subsidiaries in Sri Lanka
by Beddewela, Eshani & Herzig, Christian
- 150-161 Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh
by Momin, Mahmood Ahmed
2013, Volume 37, Issue 1
- 1-14 Corporate social responsibility and tax avoidance: A comment and reflection
by Hasseldine, John & Morris, Gregory
- 15-28 Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris
by Sikka, Prem
- 29-39 Conversations with inmate accountants: Motivation, opportunity and the fraud triangle
by Dellaportas, Steven
- 40-53 Effects of municipal, auditing and political factors on audit delay
by Cohen, Sandra & Leventis, Stergios
- 54-66 Seeking legitimacy: Social reporting in the healthcare sector
by Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale
- 67-80 Some thoughts on the recognition of assets, notably in respect of intangible assets
by El-Tawy, Nevine & Tollington, Tony
2012, Volume 36, Issue 4
- 231-250 UK health sector performance management: Conflict, crisis and unintended consequences
by Conrad, Lynne & Guven Uslu, Pinar
- 251-265 Students as surrogates for practicing accountants: Further evidence
by Mortensen, Tony & Fisher, Richard & Wines, Graeme
- 266-278 Towards recognising workforce health as a constituent of intellectual capital: Insights from a survey of UK accounting and finance directors
by Roslender, Robin & Stevenson, Joanna E. & Kahn, Howard
- 279-293 The governance of intangibles: Rethinking financial reporting and the board of directors
by Biondi, Yuri & Rebérioux, Antoine
- 294-309 New dogs, old tricks. Why do Ponzi schemes succeed?
by Lewis, Mervyn K.
2012, Volume 36, Issue 3
- 154-165 Visual disclosure strategies adopted by more and less sustainability-driven companies
by Hrasky, Sue
- 166-177 An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation
by Craig, Russell J. & Brennan, Niamh M.
- 178-193 ‘Metaphoring’ people out of this world: A Critical Discourse Analysis of a chairman's statement of a UK defence firm
by Merkl-Davies, Doris M. & Koller, Veronika
- 194-208 Ethos, logos, pathos: Strategies of persuasion in social/environmental reports
by Higgins, Colin & Walker, Robyn
- 209-222 Accounting and marketing communications in arts engagement: A discourse analysis
by Oakes, Helen & Oakes, Steve
- 223-230 Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research
by Tregidga, Helen & Milne, Markus & Lehman, Glen
2012, Volume 36, Issue 2
- 81-90 Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research
by Guidry, Ronald P. & Patten, Dennis M.
- 91-108 Market relevance of university accounting programs: Evidence from Australia
by Pan, Peipei & Perera, Hector
- 109-121 Information technology investments and nonfinancial measures: A research framework
by Khallaf, Ashraf
- 122-133 Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women's careers
by Almer, Elizabeth Dreike & Lightbody, Margaret G. & Single, Louise E.
- 134-144 Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece
by Byrne, Marann & Flood, Barbara & Hassall, Trevor & Joyce, John & Arquero Montaño, Jose Luis & González González, José María & Tourna-Germanou, Eleni
2012, Volume 36, Issue 1
- 5-17 Accounting for national success and failure: Rethinking the UK case
by Erturk, Ismail & Froud, Julie & Johal, Sukhdev & Leaver, Adam & Williams, Karel
- 18-26 Off-shoring and out-sourcing for shareholder value: Promise versus reality
by Lee, Edward & Yin, Ya Ping
- 27-37 The private equity business model: On terra firma or shifting sands?
by Andersson, Tord & Haslam, Colin
- 38-50 Differing perceptions of non-executive directors’ roles in UK SMEs: Governance conundrum or cultural anomaly?
by Boxer, Rosie & Berry, Aidan & Perren, Lew
- 51-61 Regulating audit quality: Restoring trust and legitimacy
by Holm, Claus & Zaman, Mahbub
- 62-80 Regulatory regime change in Turkish banks: Reactive or proactive?
by Demirag, Istemi
2011, Volume 35, Issue 4
- 209-216 Capital and income financialization: Accounting for the 2008 financial crisis
by Hatherly, David & Kretzschmar, Gavin
- 217-231 A CEO with many messages: Comparing the ideological representations provided by different corporate reports
by Mäkelä, Hannele & Laine, Matias
- 232-246 Disclosure responses to mining accidents: South African evidence
by Coetzee, Charmaine M. & van Staden, Chris J.
- 247-261 Readability of accountants’ communications with small business—Some Australian evidence
by Stone, Gerard William
- 262-274 The accounting treatment of intangibles – A critical review of the literature
by Zéghal, Daniel & Maaloul, Anis
- 275-284 An exploration of stewardship theory in a Not-for-Profit organisation
by Kluvers, Ron & Tippett, John
2011, Volume 35, Issue 3
- 130-138 Accounting for climate change and the self-regulation of carbon disclosures
by Andrew, Jane & Cortese, Corinne
- 139-157 Media coverage and voluntary environmental disclosures: A developing country exploratory experiment
by Elijido-Ten, Evangeline
- 158-175 Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories
by Mahadeo, Jyoti Devi & Oogarah-Hanuman, Vanisha & Soobaroyen, Teerooven
- 176-186 Sustainability reporting by local government in Australia: Current and future prospects
by Williams, Belinda & Wilmshurst, Trevor & Clift, Robert
- 187-204 Corporate social responsibility reporting: A comprehensive picture?
by Bouten, Lies & Everaert, Patricia & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan
2011, Volume 35, Issue 2
2011, Volume 35, Issue 1
- 1-10 Twenty-one years of social and environmental accountability research: A coming of age
by Parker, Lee D.
- 11-18 Accounting for long-tail asbestos liabilities: Metaphor and meaning
by Moerman, Lee & van der Laan, Sandra
- 19-31 The measurement of sustainability disclosure: Abundance versus occurrence
by Joseph, Corina & Taplin, Ross
- 32-46 The influence of international taxation structures on corporate financial disclosure patterns
by Taylor, Grantley & Tower, Greg & Van Der Zahn, Mitch
- 47-60 The impact of introductory accounting courses on student perceptions about the purpose of accounting information and the objectives of business: A comparison of the UK and Japan
by Collison, David & Ferguson, John & Kozuma, Yoshinao & Power, David & Stevenson, Lorna
- 61-72 SCAM: Design of a learning and teaching resource
by Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Stevenson, Lorna
2010, Volume 34, Issue 3
- 153-168 Smoke and mirrors: Corporate social responsibility and tax avoidance
by Sikka, Prem
- 169-183 Examining CSR disclosure strategies within the Australian food and beverage industry
by Cuganesan, Suresh & Guthrie, James & Ward, Leanne
- 184-195 Issues arising for accounting harmonization: The case of stock options in Italy
by Corbella, Silvano & Florio, Cristina
- 196-210 Transparent Costing: Has the emperor got clothes?
by Ratnatunga, Janek & Waldmann, Erwin
- 211-221 Corporate strategy financialized: Conjuncture, arbitrage and earnings capacity in the S&P500
by Andersson, Tord & Haslam, Colin & Lee, Edward & Katechos, George & Tsitsianis, Nick
- 222-227 Did Berle and Means get it wrong? Reflections on Thorstein Veblen, Paul Samuelson, and ‘Corporate Strategy Financialized’
by Lewis, Mervyn K.
- 231-235 Interpretive accounting research
by Lehman, Glen
2010, Volume 34, Issue 2
- 67-75 Sarbanes-Oxley 404 material weaknesses and discretionary accruals
by Epps, Ruth W. & Guthrie, Cynthia P.
- 76-88 Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries
by Cortese, Corinne L. & Irvine, Helen J. & Kaidonis, Mary A.
- 89-108 Developing skills via work placements in accounting: Student and employer views
by Paisey, Catriona & Paisey, Nicholas J.
- 109-122 An examination of disciplinary culture: Two professional accounting associations in New Zealand
by Mataira, Kelvin & Van Peursem, Karen A.
- 123-138 Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting
by Jones, Michael John
- 139-152 The pricing of statutory audit services in Greece
by Owusu-Ansah, Stephen & Leventis, Stergios & Caramanis, Constantinos
2010, Volume 34, Issue 1
- 1-19 Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures
by Kuruppu, Sanjaya & Milne, Markus J.
- 20-31 Social and environmental report assurance: Some interview evidence
by Jones, Michael John & Solomon, Jill Frances
- 32-45 An examination of environmental reporting by Australian state government departments
by Lynch, Barbara
- 46-53 Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective
by Chung, Lai Hong & Parker, Lee D.
- 54-65 An exploratory study of an early stage R&D-intensive firm under financialization
by Gleadle, Pauline & Haslam, Colin
2009, Volume 33, Issue 4
- 268-273 Twenty-one years of critical resistance—almost: A reflection
by Gaffikin, Michael
- 274-279 Reshaping accounting research: Living in the world in which we live
by Williams, Paul F.
- 280-284 Reflections on the practice of research
by Young, Joni J. & Oakes, Leslie S.
- 285-289 Paradigm, paradox, paralysis: An epistemic process
by Kaidonis, Mary & Moerman, Lee & Rudkin, Kathy
- 290-297 Critical accounting as an epistemic community: Hegemony, resistance and identity
by Kaidonis, Mary A.
2009, Volume 33, Issue 3
- 195-208 Experiences of sustainability assessment: An awkward adolescence
by Frame, Bob & Cavanagh, Jo
- 209-224 A framework model for assessing sustainability impacts of urban development
by Xing, Yangang & Horner, R. Malcolm W. & El-Haram, Mohamed A. & Bebbington, Jan
- 225-244 Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland
by Russell, Shona L. & Thomson, Ian
- 245-256 The argument against a reductionist approach for measuring sustainable development performance and the need for methodological pluralism
by Gasparatos, Alexandros & El-Haram, Mohamed & Horner, Malcolm
2009, Volume 33, Issue 2
- 89-98 Sustainability reporting by Australian public sector organisations: Why they report
by Farneti, Federica & Guthrie, James
- 99-113 When it comes to the crunch: What are the drivers of the US banking crisis?
by Heilpern, Eliot & Haslam, Colin & Andersson, Tord
- 114-126 The origins of the sub-prime crisis: Inappropriate policies, regulations, or both?
by Lewis, Mervyn K.
- 127-145 “This is England”: Punk rock's realist/idealist dialectic and its implications for critical accounting education
by James, Kieran
- 146-161 The impact of directors’ and officers’ insurance on audit pricing: Evidence from UK companies
by O'Sullivan, Noel
- 162-175 Stakeholder prioritization and reporting: Evidence from Italy and the US
by Boesso, Giacomo & Kumar, Kamalesh
- 176-186 Exploring the use of online corporate sustainability information
by Rowbottom, N. & Lymer, A.
2009, Volume 33, Issue 1
- 11-26 History repeats itself: The acquisition method and nonrecurring charges
by Dorata, Nina T.
- 27-37 Extractive industries accounting and economic consequences: Past, present and future
by Cortese, Corinne L. & Irvine, Helen J. & Kaidonis, Mary A.
- 38-53 Transparency and financial reporting in mid-20th century British banking
by Billings, Mark & Capie, Forrest
- 62-73 The measurement and management of human performance in seventeenth century English farming: The case of Henry Best
by McLean, Tom
- 74-87 Satanic Mills?
by Solomon, Jill Frances & Thomson, Ian
2008, Volume 32, Issue 4
- 261-275 Financialization directing strategy
by Andersson, Tord & Haslam, Colin & Lee, Edward & Tsitsianis, Nick
- 276-287 Employee and social reporting as a war of position and the union learning representative initiative in the UK
by Lee, Bill & Cassell, Catherine
- 288-302 Integrating sustainability reporting into management practices
by Adams, Carol A. & Frost, Geoffrey R.
- 303-312 Regulating a reluctant profession: Holding solicitors to account
by Chandler, Roy A. & Fry, Nadine
- 313-326 Accounting for war
by Chwastiak, Michele & Lehman, Glen
2008, Volume 32, Issue 3
- 179-198 Developments in company reporting on workplace gender equality?
by Grosser, Kate & Moon, Jeremy
- 199-212 Financial flows and treasury management firms in Ireland
by Stewart, Jim
- 213-224 Auditors’ performance evaluations: An experimental analysis of the effects of initial impressions and task-specific experience on information later recalled
by Jones, Keith T. & Hunt, Steven C. & Chen, Clement C.
- 225-239 An exploration of the learning approaches of prospective professional accountants in Ireland
by Flood, Barbara & Wilson, Richard M.S.
- 240-259 Fair value in financial reporting: Problems and pitfalls in practice
by Gwilliam, David & Jackson, Richard H.G.
2008, Volume 32, Issue 2
- 89-113 The determinants of a successful accounting manuscript: Views of the informed
by Brinn, Tony & Jones, Michael John
- 114-124 Ideological reactions to Sarbanes–Oxley
by Baker, C. Richard
- 125-142 The global institutionalization of financial reporting: The case of the United Arab Emirates
by Irvine, Helen
- 143-147 Business risk auditing: A regressive evolution?—A research note
by Flint, Christine & Fraser, Ian A.M. & Hatherly, David J.
- 148-161 Errors and weaknesses detected by the European Court of Auditors in the reports on the European Structural Funds 2000–2004
by Renart, Marcos Antón & Enguix, Ma del Rocio Moreno & Hernández-Mora, José Antonio Vidal
- 162-177 Public sector reforms, privatisation and regimes of control in a Chinese enterprise
by Xu, Wen & Uddin, Shahzad
2008, Volume 32, Issue 1
- 1-15 Industry specific social and environmental reporting: The Australian Food and Beverage Industry
by Guthrie, James & Cuganesan, Suresh & Ward, Leanne
- 16-29 Motivations behind human capital disclosure in annual reports
by Abeysekera, Indra
- 30-45 Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective
by Jack, Lisa & Kholeif, Ahmed
- 46-61 Implications of Web assurance services on e-commerce
by Runyan, Bruce & Smith, Katherine T. & Smith, L. Murphy
- 62-74 Management controls in family-owned businesses (FOBs): A case study of an Indonesian family-owned University
by Tsamenyi, Mathew & Noormansyah, Irvan & Uddin, Shahzad
- 75-88 The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence
by Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell