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Content
September 2009, Volume 44, Issue 3
- 306-307 Corporate Governance and Ethics, Zabihollah Rezaee, 2009, John Wiley and Sons, USA, xvi + 448 pages, $50.00, £34.99, [euro]42.00, ISBN 978-0-471-73800-9
by Cooper, Barry J. - 307-310 Frederick D.S. Choi and Gary K. Meek, Editors, International accounting (international edition) (Sixth Edition), Pearson Education, Upper Saddle River, NJ, USA (2008) xviii + 510 pages, £ 50,99, ISBN-13: 978-0-13-813388-7, ISBN-10: 0-13-813388-3
by Kropp, Matthias
June 2009, Volume 44, Issue 2
- 113-137 Reversing an impairment loss and earnings management: The role of corporate governance
by Duh, Rong-Ruey & Lee, Wen-Chih & Lin, Ching-Chieh - 138-162 Executive performance-based remuneration, performance change and board structures
by Lee, Janet - 163-186 Development of accounting regulation in Jordan
by Al-Akra, Mahmoud & Jahangir Ali, Muhammad & Marashdeh, Omar - 187-206 The value relevance of major media advertising expenditures: Some U.K. evidence
by Shah, Syed Zulfiqar Ali & Stark, Andrew W. & Akbar, Saeed - 208-210 Company valuation under IFRS, Interpreting and forecasting accounts using International Financial Reporting Standards, Nick Antill, Kenneth Lee, 2nd edition, Harriman House Ltd., Petersfield, Hampshire, UK, 2008, xxiv + 406 pages, £ 39.99, ISBN 978-1-905641-77-2
by Brüggemann, Ulf - 211-214 Auditing, An International Approach, Bahram Soltani, Prentice Hall (Pearson education), Harlow, UK (2007), xxviii + 660 pages, £46.99, [euro]58.69, ISBN 978-0-273-65773-6
by Marmousez, Sophie - 214-216 Mark Cheffers and Michael Pakaluk , Understanding Accounting Ethics (Second Edition), Allen David Press, Sutton, Massachusetts, USA (2007) ISBN 978-0-9765280-2-9, p. 271 $49.95
by Thorne, Linda - 217-217 Corrigendum to "Crossed-listed Foreign Firms' Earnings Informativeness, Earnings Management and Disclosures of Corporate Governance Information under SOX" [International Journal of Accounting. Volume (44) 1-32]
by Chang, Jui Chin & Sun, Huey-Lian
March 2009, Volume 44, Issue 1
- 1-32 Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX
by Chang, Jui Chin & Sun, Heuy Lian - 33-55 Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit
by Hodgdon, Christopher & Tondkar, Rasoul H. & Adhikari, Ajay & Harless, David W. - 56-78 Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada
by Lapointe-Antunes, Pascale & Cormier, Denis & Magnan, Michel - 79-102 The value relevance of disclosure: Evidence from the emerging capital market of Egypt
by Hassan, Omaima A.G. & Romilly, Peter & Giorgioni, Gianluigi & Power, David - 104-106 Guanghua Yu, Editor, Comparative Corporate Governance in China: Political Economy and Legal Infrastructure, Routledge, Abingdon, Oxon, UK (2007) x + 193 pages, £25.99, [euro]36.41, ISBN13: 978-0-415-40307-8
by Zhang, Hua - 106-109 J. Unerman, J. Bebbington and B. O'Dwyer, Editors, Sustainability Accounting and Accountability, Routledge, London (2007) xix + 364 pages, £28.99, $57.95 CAD, ISBN: 978-0-415-38489-6
by Cho, Charles H. & Rodrigue, Michelle - 109-111 Anthony Tarantino, Editor, Governance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices, Wiley, Hoboken, New Jersey (2008) ISBN 978-0-470-09589-8 liii + 972 pages, US$ 135, [euro]100.98
by Yoo, Taeyoung
December 2008, Volume 43, Issue 4
- 339-386 Analyzing the German accounting triad -- "Accounting Premium" for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?
by Ernstberger, Jürgen & Vogler, Oliver - 387-393 Discussion of 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP"
by Cready, William M. - 394-397 Reply to the discussion of "Analyzing the German Accounting Triad -- 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP?
by Ernstberger, Jürgen & Vogler, Oliver - 398-424 Industry upheaval and valuation: Empirical evidence from the international oil and gas industry
by Misund, Bård & Asche, Frank & Osmundsen, Petter - 425-447 An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states
by Al-Shammari, Bader & Brown, Philip & Tarca, Ann - 448-468 Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China
by Peng, Songlan & Tondkar, Rasoul H. & van der Laan Smith, Joyce & Harless, David W. - 470-472 Cynthia Cooper , Extraordinary circumstances: The journey of a corporate whistleblower, Wiley, Hoboken, NJ (2008) xiii + 402 pages, $27.95, [euro]18.86, ISBN 978-0-470-12429-1
by Rezaee, Zabihollah - 472-474 Krishna G. Palepu, Paul M. Healy, Victor L. Bernard and Erik Peek, Business analysis and valuation -- IFRS edition , Thomson, London (2007) xvi + 788 pages, US$ 67.99, £35.99, [euro]48.30, ISBN: 978-1-84480-492-4
by Venkatesh, Sundar - 474-476 Accounting and the Global Economy After Sarbanes-Oxley, Don E. Garner, David L. McKee, and Yosra AbuAmara McKee, M.E. Sharpe, Inc., Armonk, NY (2008), xii + 259 pages, US$68.95, [euro]49.30, ISBN: 978-0-7656-1376-9
by Strand Norman, Carolyn
September 2008, Volume 43, Issue 3
- 219-245 The effect of globalization and legal environment on voluntary disclosure
by Webb, Kimberley A. & Cahan, Steven F. & Sun, Jerry - 246-267 Capitalization of R&D costs and earnings management: Evidence from Italian listed companies
by Markarian, Garen & Pozza, Lorenzo & Prencipe, Annalisa - 268-292 The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance
by Jermias, Johnny & Setiawan, Trisnawati - 293-320 R&D and performance persistence: Evidence from the United Kingdom
by Anagnostopoulou, Seraina C. & Levis, Mario - 322-324 Suzanne Benn and Dexter Dunphy, Editors, Corporate Governance and Sustainability: Challenges for Theory and Practice, Routledge, Abingdon, UK, New York, USA (2007) xvii + 259 pages, £21.95, $39.95, [euro]29.54, ISBN 13:978-0-415-38063-8, 10:0-415-38063-4.
by Simpson, W. Gary - 325-328 Globalization of Accounting Standards, Jayne M. Godfrey and Keryn Chalmers (Eds.), Monash Studies in Global Movements, Monash University, Edward Elgar, Cheltenham, UK (2007), xvi + 309 pages, £69.95, US$125.00, ISBN: 978-1-84542-852-5
by Jermakowicz, Eva K. - 328-330 Zabihollah Rezaee , Corporate Governance Post Sarbanes-Oxley, Regulations, Requirements, and Integrated Processes, John Wiley & Sons, Inc., Hoboken, New Jersey, USA (2007) ISBN 978-0-471-72318-9 xvi + 544 pages, $85.00, £34.99, [euro]68.00
by Guan, Liming - 331-335 Zahirul Hoque, Editor, Methodological Issues in Accounting Research: Theories and Methods,, Spiramus Press, London (UK) (2006) xix + 537 pages, £25.00, [euro]38.00, $45.00, ISBN: 1-904905-13-7 (paperback)
by Chen, Shimin - 335-337 Jeff Madura and Roland Fox , International Financial Management, Thomson Learning, London (UK) (2007) ISBN 978-1-84480-360-6 xxii + 758 pages, £39.99, [euro]60.57
by Adam-Müller, Axel F.A.
2008, Volume 43, Issue 2
- 99-113 The impact of the Multi-jurisdiction Disclosure System on audit fees of cross-listed Canadian firms
by Callaghan, Joseph H. & Parkash, Mohinder & Singhal, Rajeev - 114-138 Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn
by Ahmed, Kamran & Godfrey, Jayne M. & Saleh, Norman M. - 139-169 Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China
by Sami, Heibatollah & Zhou, Haiyan - 170-177 Discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China"
by Haw, In-Mu - 178-183 Reply to discussant comments on "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China"
by Sami, Heibatollah & Zhou, Haiyan - 184-206 Incentives for risk reporting -- A discretionary disclosure and cheap talk approach
by Dobler, Michael - 208-211 Kees Camfferman and Stephen A. Zeff, Editors, Financial reporting and global capital markets -- A history of the International Accounting Standards Committee, 1973-2000, Oxford University Press, Oxford, UK (2007) xxiii + 676 pages, £75.00, $140.00, [euro]107.45, ISBN: 978-0-19-929629-3
by Evans, Lisa - 211-213 Joseph F. Hair, Arthur H. Money, Mike Page and Phillip Samouel, Editors, Research Methods for Business, John Wiley & Sons, West Sussex, England (2007) 448 pages, £31.99, [euro]48.00, $66.41, ISBN: 978-0-470-03404-0
by Grandzol, John R. - 214-216 Vivien Beattie, Stella Fearnley and Richard Brandt Palgrave , Behind closed doors -- What company audit is really about (2001) xxii + 309 pages, US$105.00, £75.00, ISBN 0-333-74784-4
by Sundgren, Stefan
March 2008, Volume 43, Issue 1
- 1-27 Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia
by Siregar, Sylvia Veronica & Utama, Sidharta - 28-44 Corporate governance and incidences of listing suspension by the JSE Securities Exchange of South Africa: An empirical analysis
by Mangena, Musa & Chamisa, Eddie - 45-65 Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region
by Olson, Dennis & Zoubi, Taisier A. - 66-86 Development of accounting in Iran
by Mashayekhi, Bita & Mashayekh, Shahnaz - 88-91 Yadong Luo , Global Dimensions of Corporate Governance (Paperback Edition), Blackwell Publishing, Malden, MA, USA (2007) (Oxford, UK, Carlton, Australia, xvi+ 276 pages, £25.99, [euro]34.50, US $44.95), ISBN-13: 978-1-4051-3707-2
by Kang, Helen - 91-93 Comments by Paul Rosenfield on a Review by Professor George J. Benston in The International Journal of Accounting (42 [2007] 216-219) of Rosenfield's book Contemporary issues in financial reporting: A user-oriented approach
by Rosenfield, Paul - 93-95 Response by George J. Benston to comments by Paul Rosenfield on a review of Contemporary issues in financial reporting: A user-oriented approach published in the International Journal of Accounting (42 [2007] 216-219)
by Benston, George J. - 95-96 Thomas A. Lee , Financial Reporting and Corporate Governance, John Wiley and Sons, Chichester, England (2006) xxi+ 286 pages, GBP 29.00, ISBN 10: 0-470-02681-2
by Dumontier, Pascal
December 2007, Volume 42, Issue 4
- 341-379 Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
by Christensen, Hans B. & Lee, Edward & Walker, Martin - 380-395 Accounting information and the valuation of Seasoned Equity Offerings (SEOs)
by Siougle, Georgia - 396-415 A productivity growth accounting approach to the ranking of developing and developed nations
by Raab, Raymond L. & Feroz, Ehsan Habib - 416-442 Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants
by Rahman, Asheq Razaur & Tay, Teck Meng & Ong, Beng Teck & Cai, Shiyun - 444-447 George J. Benston, Michael Bromwich, Robert E. Litan and Alfred Wagenhofer, Worldwide Financial Reporting, The Development and Future of Accounting Standards , Oxford University Press, New York (2006) vi + 326 pages, US$ 45.00, [pound sign] 26.99, [euro] 42,81, ISBN: 13 978-0-19-530583-8, ISBN: 0-19-530583-3
by Eierle, Brigitte - 447-450 Jill Solomon, Corporate governance and accountability (2nd ed.), John Wiley & Sons, Chichester, UK (2007) xvi + 386 pages, [pound sign] 30.99, [euro]48.11, $65.00, ISBN 0-470-03451-3
by Edwards, Jonathan - 450-453 Stephen H. Penman, Financial statement analysis and security valuation (3rd ed), McGraw-Hill/Irwin, International edition (2007) xxix + 776 pages, [pound sign]44.99, ISBN-10: 007-125432-3
by Wagner, Niklas
2007, Volume 42, Issue 3
- 221-236 Accounting-based regulation in emerging markets: The case of China's seasoned-equity offerings
by Chen, Kevin C.W. & Wang, Jiwei - 237-271 Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst
by Orens, Raf & Lybaert, Nadine - 272-304 Trends in research on international accounting harmonization
by Baker, C. Richard & Barbu, Elena M. - 305-328 Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case
by Arnedo, Laura & Lizarraga, Fermin & Sanchez, Santiago - 330-333 Boris Blumberg, Donald R. Cooper and Pamela S. Schindler, Business Research Methods, McGraw-Hill, Maidenhead, UK (2005) xv+ 596 pages+ CD with 281 pages, [pound sign]34.00, [pound sign]54.19, ISBN-10: 007710742X
by Moizer, Peter - 333-335 Adrian Davies, Best Practice in Corporate Governance: Building Reputation and Sustainable Success, Gower Publishing Limited, Aldershot, Hants, England (2006) xiv+ 165 pages, [pound sign]55.00, US$99.95, [pound sign]81.54, ISBN: 0 566 08566 6
by Missonier-Piera, Franck - 335-337 Book review
by B. Citron, David - 337-340 Lee Radebaugh, Sidney J. Gray and Ervin L. Black, International Accounting and Multinational Enterprises (6th edition), John Wiley & Sons, Hoboken, NJ, USA (2006) xiv + 506 pages, US $123.95, [pound sign]86.50, [euro]123.50, ISBN-13: 978-0-471-65269-4, ISBN-10: 0-471-65269-5
by Ding, Yuan
2007, Volume 42, Issue 2
- 123-142 Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
by Van der Meulen, Sofie & Gaeremynck, Ann & Willekens, Marleen - 143-147 Discussion of "Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study"
by Hope, Ole-Kristian - 148-152 Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
by Van der Meulen, Sofie & Gaeremynck, Ann & Willekens, Marleen - 153-170 Stock performance and the mispricing of accruals
by Jiang, Guohua - 171-185 An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs
by Wu, Junjie & Boateng, Agyenim & Drury, Colin - 186-205 Motives for fixed-asset revaluation: An empirical analysis with Swiss data
by Missonier-Piera, Franck - 206-209 A discussion on "Motives for fixed-asset revaluation: An empirical analysis with Swiss data"
by Vafeas, Nikos - 210-212 Reply to discussion of "Motives for fixed asset revaluation: An empirical analysis with Swiss data"
by Missonier-Piera, Franck - 214-219 Paul Rosenfield, Contemporary issues in financial reporting: A user-oriented approach, Routledge, Abigdon/New York (2006) xxiv+ 561 pages, $160, [pound sign]90.00, ISBN 10: 0-415-70206-2 (hbk)
by Benston, George J.
2007, Volume 42, Issue 1
- 1-24 Market competitiveness and Big 5 pricing: Evidence from China's binary market
by Chen, Charles J.P. & Su, Xijia & Wu, Xi - 25-56 Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange
by Lopes, Patricia Teixeira & Rodrigues, Lucia Lima - 57-81 The use of intellectual capital information in investment decisions: An empirical study using analyst reports
by Garcia-Meca, Emma & Martinez, Isabel - 82-110 The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan
by Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul - 112-113 Book Review: Accounting, accountants and accountability: Poststructuralist positions
by Napier, Christopher J. - 113-116 Book review: Applying international accounting standards
by Tarca, Ann - 116-118 Book review: Financial accounting theory
by Vander Bauwhede, Heidi - 119-121 Book review: Auditing & Assurance Services International Edition
by Krishnan, Jagan
012 2006, Volume 41, Issue 4
- 327-357 Earnings attributes and investor-protection: International evidence
by Boonlert-U-Thai, Kriengkrai & Meek, Gary K. & Nabar, Sandeep - 358-368 Discussion of earnings attributes and investor protection: International evidence
by Razaur Rahman, Asheq - 369-372 Reply to discussion of "Earnings attributes and investor protection: International evidence"
by Boonlert-U-Thai, Kriengkrai & Meek, Gary K. & Nabar, Sandeep - 373-386 An analysis of the factors affecting the adoption of international accounting standards by developing countries
by Zeghal, Daniel & Mhedhbi, Karim - 387-405 The value relevance of dirty surplus accounting flows in The Netherlands
by Wang, Yue & Buijink, Willem & Eken, Rob - 406-435 A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases
by Othman, Hakim Ben & Zeghal, Daniel - 437-440 R.A. Rayman, Accounting standards: True or false?, Routledge (2006) ISBN 0-415-37780-3 230 pages, [UK pound]19.99, $35.82
by Cooke, Terry - 440-445 Ronald F. Duska and Brenda Duska, Accounting ethics, Blackwell Publishing, Malden, Massachusetts, USA (2003) ISBN 0-631-21651-0 li + +277 pages, [UK pound]21.99, $34.95 (pbk)
by Gaa, James C. - 445-447 Benny K.B. Kwok, Accounting irregularities in financial statements: A definitive guide for litigators, auditors and fraud investigators, Gower Publishing Limited, Aldershot, Hampshire, England (2005) ISBN 0-566-08621 2 xix+209 pages, [UK pound]75.00, US$144.95
by Schneider, Arnold
2006, Volume 41, Issue 3
- 209-236 The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs
by Cormier, Denis & Martinez, Isabelle - 237-261 The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas
by Doupnik, Timothy S. & Riccio, Edson Luiz - 262-289 Board composition, regulatory regime and voluntary disclosure
by Cheng, Eugene C.M. & Courtenay, Stephen M. - 290-292 Board composition, regulatory regime, and voluntary disclosure
by Chen, Kevin C.W. - 293-294 Response to discussion of "board composition, regulatory regime and voluntary disclosure"
by Cheng, Eugene C.M. & Courtenay, Stephen M. - 295-314 Investigating the effect of board independence on performance across different strategies
by Gani, Lindawati & Jermias, Johnny - 316-319 Book review: Handbook of management accounting
by Sulaiman, Suzana - 319-321 Corporate finance--Theory and practice
by Degeorge, Francois - 321-325 Ethics, governance and accountability: A professional perspective
by Piot, Charles
2006, Volume 41, Issue 2
- 119-140 Leadership structure and the value of debt contracts: Evidence from the Canadian market
by Mathieu, Robert & Robb, Sean & Zhang, Ping - 141-162 Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico
by Prather-Kinsey, Jenice - 163-175 The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework
by Lin, Kenny Z. - 176-197 Ownership, board structure, and performance in continental Europe
by Krivogorsky, Victoria - 199-202 Book review: Accounting, the social and the political: Classics, contemporary and beyond
by Van der Stede, Wim A. - 202-205 Controlling strategy: Management, accounting and performance measurement
by Neves, Joao C. - 205-207 Malcom Smith, Performance Measurement and Management. A Strategic Approach to Management Accounting, Sage Publications, London (2005) 302 pages, [UK pound]24.99, ISBN 1-4129-0763-2; ISBN 1-4129-0764-0 (pbk)
by Riccaboni, Angelo
2006, Volume 41, Issue 1
- 1-21 Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory
by Astami, Emita W. & Tower, Greg - 22-40 The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings
by Davis-Friday, Paquita Y. & Eng, Li Li & Liu, Chao-Shin - 41-47 Discussion of the effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings
by Vander Bauwhede, Heidi - 48-50 Response to discussion of "The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings"
by Davis-Friday, Paquita Y. & Eng, Li Li & Liu, Chao-Shin - 51-74 Further evidence on analyst and investor misweighting of prior period cash flows and accruals
by Ahmed, Anwer S. & Nainar, S.M. Khalid & Zhang, X. Frank - 75-103 International lease-accounting reform and economic consequences: The views of U.K. users and preparers
by Beattie, Vivien & Goodacre, Alan & Thomson, Sarah Jane - 105-109 R. Wearing, Cases in corporate governance, SAGE Publication, London (2005) ISBN 1-4129-0877-9 xii+162 pp., US$ 31.95 (pbk)
by Maurer, Virginia G. - 109-112 Hugh Coombs, David Hobbs and Ellis Jenkins, Management accounting, principles and applications, Sage Publications, London (2005) xii+347 pp., [UK pound]26.99, ISBN 1-85396-383-6 (pbk)
by Alcouffe, Simon - 113-114 Thomas R. Robinson, Paul Munter and Julia Grant, Financial statement analysis: A global perspective, Pearson/Prentice Hall (2004) ISBN 0-13-122696-7 (International edition, 793 pages, $145.60)
by O'Hanlon, John - 114-116 Hennie Van Greuning, International financial reporting standards -- A practical guide (2nd edition), The World Bank, Washington (USA) (2005) ISBN 0-8213-5910-X x+297 p, US$30.00
by Raffournier, Bernard
2005, Volume 40, Issue 4
- 303-323 Audit effort and fees under concentrated client ownership: Evidence from four international audit firms
by Niemi, Lasse - 325-350 Why do national GAAP differ from IAS? The role of culture
by Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve - 351-358 Discussion of "Why do national GAAP differ from IAS? The role of culture"
by Papadaki, Afroditi - 359-362 Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"
by Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve - 363-389 Differences in the valuation of earnings and book value: Regulation effects or industry effects?
by Ballas, Apostolos A. & Hevas, Dimosthenis L. - 391-393 Commentary on differences in the valuation of earnings and book value: Regulation effects or industry effects?
by Walker, Martin - 395-397 Response to commentary on "Differences in the valuation of earnings and book value: Regulation effects or industry effects?"
by Ballas, Apostolos & Hevas, Dimosthenis L. - 399-422 Corporate mandatory disclosure practices in Bangladesh
by Akhtaruddin, M. - 425-428 Corporate governance: Accountability, enterprise and international comparisons, 2005
by Brennan, Niamh - 428-432 D.R. Myddelton, Unshackling accountants, the Institute of Economic Affairs (IEA) (2004) ISBN 0 255 36559-4 194 pages, [UK pound]12.50
by O'Dwyer, Brendan
2005, Volume 40, Issue 3
- 215-232 Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries
by Freedman, Martin & Jaggi, Bikki - 233-248 The effect of mandatory auditor assignment and non-audit service on audit fees: Evidence from Korea
by Jeong, Seok Woo & Jung, Kyueon & Lee, Suk-Jun - 249-278 Firm-specific determinants of continuous corporate disclosures
by Debreceny, Roger & Rahman, Asheq - 279-283 Discussion of "Firm specific determinants of continuous corporate disclosures"
by Willekens, Marleen - 285-289 Reply to discussant's comments on "Firm specific determinants of continuous corporate disclosures
by Debreceny, Roger & Rahman, Asheq - 293-294 International accounting: A user perspective
by Smith, L. Murphy - 294-298 The real life guide to accounting research -- A behind-the-scenes view of using qualitative research methods
by Lowe, Alan - 298-301 The economics and politics of accounting -- International perspectives on research trends, policy, and practice
by Di Pietra, Roberto
2005, Volume 40, Issue 2
- 115-132 The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures
by Krolick, Debra L. - 133-149 Irrational investor response to stock splits in an emerging market
by Charitou, Andreas & Vafeas, Nikos & Zachariades, Charis - 151-172 The association between ISO 9000 certification and financial performance
by Sharma, Divesh S. - 175-201 Accounting development in Pakistan
by Ashraf, Junaid & Ghani, WaQar I. - 205-207 Graham W. Cosserat, Modern auditing (Second ed.), John Wiley & Sons, Ltd., Chichester, UK (2004) (ix+681 pp)
by Del Vecchio, Stephen C. - 208-211 Eisuke Sakakibara, Structural Reform in Japan: Breaking the Iron Triangle, Brookings Institution Press, Washington, DC (2003) ISBN 0-8157-7676-4 xix+167 pp.
by Koga, Chitoshi - 211-213 Malcolm Smith, Research Methods in Accounting, Sage Publications, London (2003) xiv+241 pp.
by Willekens, Marleen
2005, Volume 40, Issue 1
- 1-30 The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico
by Davis-Friday, Paquita Y. & Frecka, Thomas J. & Rivera, Juan M. - 31-34 Discussion of "The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico"
by Karamanou, Irene - 35-38 Response to discussant of "the financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico"
by Davis-Friday, Paquita Y. & Frecka, Thomas J. & Rivera, Juan M. - 39-63 An empirical investigation of trends in barter activity in the Russian Federation
by Fleischman, Gary & Herz, Paul - 65-85 Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence
by Jermias, Johnny & Gani, Lindawati - 87-92 Discussion of ownership structure, contingent fit, and business unit performance: A research model and empirical evidence
by Zarzecki, Dariusz - 93-97 Response to discussion of "Ownership structure, contingent fit, and business-unit performance: A research model and empirical evidence"
by Jermias, Johnny & Gani, Lindawati - 101-105 Gary Giroux, Detecting earnings management, Wiley, United States (2004) (x+326 pp.)
by Vafeas, Nikos - 105-107 David A. Guenther, Financial reporting and analysis, International Edition, McGraw-Hill, New York, New York (2005) (xx+521 pp.)
by Baker, C. Richard - 107-112 Colin Drury, Management and cost accounting (6th edition), Thomson Learning, London (2004) (xxxii+1280 pp.)
by van Triest, Sander & Wouters, Marc
2004, Volume 39, Issue 4
- 339-364 Evidence from China on the value relevance of operating income vs. below-the-line items
by Chen, Shimin & Wang, Yuetang - 365-401 Option-based compensation: a survey
by Muurling, Rutger & Lehnert, Thorsten - 403-427 A comparison of value relevance of accounting information in different segments of the Chinese stock market
by Sami, Heibatollah & Zhou, Haiyan - 431-434 W.R. Scott, Financial Accounting Theory (Third ed.), Pearson Education Canada Inc. (2003) [xii+509 pp.]
by Breton, Gaetan - 434-436 A. Pierce and N. Brenman, Principles and Practice of Group Accounts: A European perspective, Thomson Learning, London (2003) (XX+564 pp.)
by De Beelde, Ignace
2004, Volume 39, Issue 3
- 223-251 Evidence on the efficacy of interest-rate risk disclosures by commercial banks
by Ahmed, Anwer S. & Beatty, Anne & Bettinghaus, Bruce - 253-255 Comment on "Evidence on the efficacy of interest rate risk disclosures by commercial banks" by Ahmed, Beatty, and Bettinghaus
by Allen, Linda - 257-262 Discussion of "Evidence on the efficacy of interest rate risk disclosures by commercial banks"
by Thornton, Daniel B. - 263-264 Response to discussants "Evidence on the efficacy of interest rate risk disclosures by commercial banks"
by Ahmed, Anwer S. & Beatty, Anne & Bettinghaus, Bruce - 265-288 A framework for the analysis of firm risk communication
by Beretta, Sergio & Bozzolan, Saverio - 289-295 Discussion of a framework for the analysis of firm risk communication
by Botosan, Christine A. - 297-302 Discussion of "A framework for the analysis of firm risk communication"
by Shevlin, Terry - 303-305 Reply to: Discussions of "A framework for the analysis of firm risk communication"
by Beretta, Sergio & Bozzolan, Saverio - 307-326 Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study
by Branson, Joel & Breesch, Diane - 329-333 Locating accounting in its national context: the case of Italy: By Stefano Zambon, Franco Angeli, viale Monza 106, 20127 Milano, Italy, 2002, 236 pp
by Archer, S. - 333-335 International financial reporting and analysis: David Alexander, Anne Britton, and Ann Jorissen, Thomson Learning, London, UK, 2003, xiii+656 pp
by O'Brien, Patricia C.
2004, Volume 39, Issue 2
- 125-154 An empirical assessment of Gray's accounting value constructs
by Chanchani, Shalin & Willett, Roger - 155-173 The value-relevance of R&D and advertising expenditures: Evidence from Korea
by Han, Bong H. & Manry, David - 175-196 Big Six auditors and audit quality: The Korean evidence
by Jeong, Seok Woo & Rho, Joonhwa - 197-217 The decision relevance and timeliness of accounting earnings in Saudi Arabia
by Al-Sehali, Mohammed & Spear, Nasser
2004, Volume 39, Issue 1
- 1-19 Compliance with flexible accounting standards
by Bohren, Oyvind & Haug, Jorgen & Michalsen, Dag - 21-69 International managerial accounting research: A contracting framework and opportunities
by Haka, Susan F. & Heitger, Dan L. - 71-92 An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K
by Williams, S. Mitchell - 93-110 The influence of management perception of environmental variables on the choice of international transfer-pricing methods
by Chan, K. Hung & Lo, Agnes W. Y. - 113-115 Applying International Accounting Standards: David Cairns with Brian Creighton and Anne Daniels, Tolley LexisNexis, 3rd ed., 2002, xxxi+1178 pp
by Hoogendoorn, Martin N. - 115-120 Following the Money--The Enron Failure and the State of Corporate Disclosure: George Benston, Michael Bromwich, Robert E. Litans and Alfred Wagenhofer, AEI-Brookings Joint Center for Regulatory Studies, Washington, DC, 2003; ix+126 pp
by Comiskey, Eugene E.
2003, Volume 38, Issue 4
- 397-420 Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets
by Ndubizu, Gordian A. & Wallace, R. S. Olusegun - 421-425 Discussion of "Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets"
by Kallapur, Sanjay - 427-430 Reply to the discussion on "Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets"
by Ndubizu, Gordian A. & Wallace, R. S. Olusegun - 431-455 Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?
by Willekens, Marleen & Achmadi, Christina - 457-460 Discussion of "Pricing and Supplier Concentration in the Private Client Segment of the Audit Market: Market Power or Competition?"
by Peecher, Mark E. - 461-464 Reply to discussion of "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?"
by Willekens, Marleen - 465-491 International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources
by Ho, Carol-Anne & Williams, S. Mitchell - 493-497 International comparative analysis of the association between board structure and the efficiency of value-added by a firm from its physical capital and intellectual capital resources: A discussion
by Khurana, Inder K. - 499-502 Reply to "International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources: A discussion"
by Ho, Carol-Anne & Williams, S. Mitchell - 503-504 On the myth of "Anglo-Saxon" financial accounting: A response to Nobes
by Alexander, David & Archer, Simon
2003, Volume 38, Issue 3
- 243-266 Earnings management and initial public offerings: Evidence from the Netherlands
by Roosenboom, Peter & van der Goot, Tjalling & Mertens, Gerard - 267-284 Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece
by Spathis, Charalambos & Doumpos, Michael & Zopounidis, Constantin - 285-303 International income-shifting regulations: Empirical evidence from Australia and Canada
by Eldenburg, Leslie & Pickering, Joanne & Yu, Wayne W. - 305-311 Discussion of "International income-shifting regulations: Empirical evidence from Australia and Canada"
by Cloyd, C. Bryan - 313-314 International income shifting regulations: empirical evidence from Australia and Canada
by Eldenburg, L. & Pickering, Joanne & Yu, Wayne W. - 329-346 The quality of Neuer Markt quarterly reports--an empirical investigation
by d'Arcy, Anne & Grabensberger, Sonja - 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. - 351-353 Neuer Markt quarterly reports: A reply to a comment
by d'Arcy, Anne & Grabensberger, Sonja