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Content
January 2004, Volume 12, Issue 1
- 19-33 Performance evaluation of Australia's major banks
by Chien‐Ta (Bruce) Ho - 34-47 Board control, performance and CEO compensation in Taiwan
by Ying‐Fen Lin - 48-63 The moral reasoning abilities of Australian and Malaysian accounting students: A comparative analysis
by Steven Dellaportas - 64-78 The impact of emotional reaction and cognitive role of occupational stress on public accountants' performance
by Vincent K. Chong & Gary S. Monroe & Geoffrey N. Soutar
February 2003, Volume 11, Issue 2
- 1-18 Use of controllable non‐operating items as a means to manage earnings in Korea
by Soon Suk Yoon & Gary Miller - 19-30 Indonesia's public sector reforms and the role of an equalisation formula: Legitimation, authority or obfuscation?
by Mary A. Kaidonis & Lee C. Moerman - 31-52 Accounting earnings, book values and share prices in Malaysia
by Scott Pirie & Malcolm Smith - 53-72 A theory of reasoned action model of accounting students' learning processes and learning strategies
by P.A. Addison & Tungshan Chou - 73-85 Non‐response bias in the use of annual financial reports
by Chyi Woan Tan & Ross Taplin & Phil Hancock & Greg Tower
January 2003, Volume 11, Issue 1
- 1-17 Testing a model of the motivational role of budgetary participation on job performance: a goal setting theory analysis
by Vincent K. Chong & Simon Leung Tak‐Wing - 18-47 A comparative study of de jure and de facto disclosure between Australia and Singapore
by Endang Soewarso & Greg Tower & Phil Hancock & Ross Taplin - 48-68 The impact of leadership style on student learning in a first‐year accounting course
by Robert Czernkowski & Rosin a Mladenovic & Carolyn Cousins & Roger Gibson & Gordon Howitt - 69-87 Instruction style, student learning and performance spirals
by Neil Hartnett & Jennifer Römcke & Christine Yap - 88-101 Financial reporting on the internet: Empirical evidence from Bahrain and Kuwait
by P.L. Joshi & Jawaher Al‐Modhahki
February 2002, Volume 10, Issue 2
- 3-16 A Stakeholder Perspective of Material Disclosure Thresholds for Environmental Events
by Jeffrey Faux - 17-42 Accounting for Biological Assets ‐ the Experience of an Australian Conservation Company
by Roger L Burritt & Lome S Cummings - 43-61 Public Sector Auditing, Accountability and Independence: a Study of ASEAN Countries
by Ruth Kiraka & Colin Clark & Michael De Martinis - 62-80 Are Negative Perceptions of the Accounting Profession Perpetuated by the Introductory Accounting Course? — an Australian Study
by Beverley Jackling - 81-99 A Study on the Implementation of an Activity‐Based Costing (ABC) System in an Australian Oil and Gas Company
by Vincent K. Chong & Robyn Cable
January 2002, Volume 10, Issue 1
- 1-21 Perceived Inequity And Knowledge Transfer Within An Accounting Environment
by David R Goodwin & Ross G Bloore - 22-48 The Migration of a Government Trading Enterprise's Accounting System during Privatisation with reference to Japanese Management Accounting
by Ibrahim Kamal Abdul Rahman & Normah Omar & Dennis W. Taylor - 49-76 Effects of Acquisition Characteristics on the Post‐acquisition Performance of Malaysian Companies
by Rashidah Abdul Rahman - 77-88 Market Value and Balance Sheet Numbers: Evidence from Malaysia
by Muhd Kamil Ibrahim & Raudah Danila & Haslinda Yusoff & Normahiran Yatim - 89-104 The Impact of the Introduction of the GST on Small Business In Australia
by John Breen & Sue Bergin‐Seers & Ian Roberts & Robert Sims - 105-120 The Small Business Audit: Problems Faced by Auditors in Selected SADC Countries
by Dominick S. Iwisi & Ernest G. Kitindi & Narina Basson - 121-146 An Extension of Anile and Nallebuff's Conservatism and Auditor‐Client Negotiations: Implementation of Auditor's Asymmetric Loss Function
by Susan McCracken - 147-162 Bank Loan Portfolio Composition and the Disclosure of Loan Loss Provisions: Empirical Evidence from Malaysian Banks
by Abd. Ghafar Ismail & Adelina Tan Be Lay
February 2001, Volume 9, Issue 2
- 3-22 Teaching and Learning Gaps in Accounting Education: Implications for the Employability of Accounting Graduates
by Dennis W Taylor & James Fisher & Maliah Sulaiman - 23-37 The Implementation and Benefits of Activity‐Based Costing: A Hong Kong Study
by Gongmeng Chen & Michael Firth & Kyungjoo Park - 38-55 The Moderating Effects of Personality and Compensation Schemes on the Budgetary Participation ‐ Performance Relationship
by Simon TW Leung & Samuel YS Chan - 56-74 Accounting Performance of Firms Pursuing a Share Repurchase Strategy
by John P Evans & Robert T Evans - 75-98 Usefulness of the Statement of Cash Flows: Evidence from Indian Mutual Fund Analysts
by Salleh Hassan & MS Narasimhan & Theo Christopher - 99-116 International Harmonisation and the Japanese Accounting System
by Chitoshi Koga & Keith A Houghton & Alfred Van‐Ho Tran - 117-128 The Use and Perceived Importance of Annual Reports by Accountants in the Service Industry in Malaysia
by Azhar Abdul Rahman
January 2001, Volume 9, Issue 1
- 1-28 Ethical Perceptions of Earnings Management in Malaysia, Singapore, Hong Kong, Thailand, and the UK
by Jon Simon - 29-45 Accounting and Management Education in Asia and Latin America: Their Impact on Management Technology Transfer
by Joseph Z Szendi & Zabihollah Rezaee & Connie Shum - 46-66 Fairness and the Interdivisional Allocation of Cost and Benefit: An Experimental Study
by Wai Fong Chua & Cameron Hooper & Bobby Wai Yeong Mak - 67-86 Economic Value‐Added: A Review of the Theoretical and Empirical Literature
by Andrew C Worthington & Tracey West - 87-103 Corporate Culture and Performance: A Study of Firms in Bahrain
by Shifei Chung & Kamal Haddad - 104-127 Environmental Influences on Voluntary Disclosures in the Annual Reports of Hong Kong and Singapore Companies: A Cultural Perspective
by Gerald K Chau & Sidney J Gray - 128-138 Determining the Relationship Between Attendance and Performance in Accounting Education
by Ratnam Alagiah & Debbie Delaney & Lisa McManus
February 2000, Volume 8, Issue 2
- 1-24 The Economic Impact of Alternative Service Department Allocation Bases in Decentralised Settings
by Shane S Dikolli - 25-42 Estimating the Size and Determinants of Hidden Income and Tax Evasion in Malaysia
by Jeyapalan Kasipillai & Jonathan Baldry & DS Prasada Rao - 43-59 A Capital Gains Tax for New Zealand: A Comparative Study of the UK and Australian Models
by Alvin Cheng & Keith Hooper & Howard Davey - 60-80 Personality and Cultural Influences on Aggressive Financial Reporting Practices
by Dawn Cable & Chris Patel - 81-103 Determinants and Harmonisation of Asia‐Pacific Manufacturing Companies' Measurement Practices
by Wee Lin Chong & Greg Tower & Ross Taplin - 104-125 Preferences for the Regulation and Monitoring of Fijian Government Accounting
by Gregory EP Shailer & Eroni Vatuloka - 126-147 Cultural Influences on the Development of Accounting Practices in Malaysia
by Takiah Mohd Iskandar & Hamid Pourjalali
January 2000, Volume 8, Issue 1
- 1-24 The Interaction between Accounting Control Systems and Task Uncertainty affecting Budgetary Slack
by Chong M Lau & Ian RC Eggleton - 25-43 Managerialism in Local Government
by Ron Kluvers - 44-58 The Impact of Tax Knowledge on the Perceptions of Tax Fairness and Attitudes Towards Compliance
by Lin Mei Tan & Carrol Chin‐Fatt - 59-82 An Examination of the Audit Expectations Gap in Singapore
by Michael De Martinis & Amy Aw & Er Meng Kim - 83-105 The Audit Expectation Gap in Singapore: An Empirical Study of Company Audit Objectives
by Hian Chye Koh - 106-122 Business Student Progress in Open Learning Courses: A Test and Reconceptualisation of Kember's Model
by Paul de Lange & Felix Mavondo - 123-139 Supplemental Instruction and the First Course in Accounting
by Gordon Howitt & Noel Harding - 140-149 The Learning Style Inventory: A Research Note
by PAAddison
February 1999, Volume 7, Issue 2
- 1-18 An Experimental Study of Hong Kong and Chinese Auditors' Perceptions of Auditor Independence
by Ramesh Narasimhan & Stephanie S.H. Ng - 19-45 Comprehensive Income: The Perceived Usefulness of Total Recognised Revenues and Expenses in New Zealand
by Robert Beale & Howard Davey - 46-65 Users and Uses of Environmental Accounting: The Case of the Philippines
by Alessandra La Notte & Roger Burritt - 66-83 The Influence of Selected Contingent Variables on Half‐Yearly Reporting Compliance by Listed Companies in Australia and Singapore
by Samantha Tan & Greg Tower - 84-95 Usefulness of Statement of Cash Flows: Evidence from Malaysian Analysts
by Theo Christopher & Salleh Hassan - 96-117 Development of Accounting Standards and Adoption of IASs: Perceptions of Accountants from a Developing Country
by PL Joshi & Hassan Al‐Basteki - 118-135 Extending our Objectives: What Students Learn from Instruction and Practice
by Monte B. Wynder & Peter F. Luckett
January 1999, Volume 7, Issue 1
- 1-19 Financial Statement Disclosures for Hong Kong H‐Shares: Purposes, Subject and Number
by Gary Miller - 20-42 Corporate Social Disclosure Characteristics and the Role of Ethical Investment Trusts
by Lorne S. Cummings & Roger L. Burritt - 43-64 The Quality of Accounting Research and Internal, External, and Construct Validity
by Errol R. Iselin - 65-95 A Framework for Describing National Financial Accounting Systems: Towards an Archetype
by Russell Craig & Joselito Diga - 96-111 The True and Fair View Concept: Evidence from Australia
by Alan Kilgore & Sharron Leahy & Graeme Mitchell - 112-130 An Analysis of the Ethical Predisposition of Australian and Malaysian Business Students Towards Consumer Issues: Do Ideological Differences Exist?
by Gordon F. Woodbine & Tungshan F. Chou & James Fisher - 131-143 Professional Accounting Qualification Choices: Do Gender, Ethnicity, University and Selection Process Matter?
by Louise Kloot & Kath Marles & Denis Vinen - 144-164 International Accounting and the Accounting Curriculum: The New Zealand Case
by Sue Smith & Sonja Gallhofer & Jim Haslam
February 1998, Volume 6, Issue 2
- 1-24 Developing Strategic Supplier Alliances in the Australian Automotive Industry: A Case Study
by Judyann Clarke & Louise Kloot - 25-53 Corporate Annual Reports as Promotional Tools: The Case of Australian National Industries Limited
by Maria Cadiz Dyball - 54-70 Bahraini Auditors' Perceptions of the Importance of SelectedInherentRisk Factors in the Evaluation of Audit Risk
by Hasan Al‐Basteki - 71-100 Cultural Effects of Budgetary Participation: Indonesian Evidence
by Iriyadi & Bruce Gurd - 101-116 Does the Hong Kong Stock Market Overreact?
by Robert WT Leung & Mandy Li - 117-142 Corporate Financing Policy in Oman: Perceptions of Executives
by Jasim Abdulla - 143-162 Professional Aspriations and Preferences of South Pacific Accounting Students: A Comparative Analysis
by Gerhard Gniewosz - 163-180 Evidence of Environmental Accounting in Australian Companies
by Geoffrey R. Frost & Trevor D. Wilmshurst
February 1997, Volume 5, Issue 2
- 1-20 Patterns of Cultural and Budgetary Controls in International Joint Ventures in South Korea
by Neale G. O'Connor - 21-37 Cash Controls Within Christian Churches: An Exploration Of The Determinants
by Gordon Woodbine - 38-65 Public Sector Accounting and Financial Management in Developing Countries: A Critical Assessment of the Literature
by Abu Shiraz Abdul‐Rahaman & Sonja Gallhofer & Jim Haslam & Stewart Lawrence - 66-77 Sources of Funding and Monitoring Effects on Nonprofit Organisations from an Agency Perspective
by Terence Chan & Gerald Chau & Dennis Chan - 78-97 Employers' Expectations on Today's Accounting Profession: A Malaysian Case‐Study
by Frances Penafort & Bedah Binti Ahmad - 98-108 The Current State of Accounting Education and Research in China: A Survey of Involved Overseas Chinese Accounting Professors
by Chee W. Chow & Shifei Chung & Anne Wu - 109-123 The Export of Accountancy Education To Malaysia And Singapore: An Australian Experience
by Barry J. Cooper & Kevin Adams - 124-136 Effects of Management Compensation Schemes on Corporate Investment Decisions
by Francis Chan
January 1997, Volume 5, Issue 1
- 1-18 An Empirical Investigation of Adoption Issues Relating to Activity‐Based Costing
by Hieu Van Nguyen & Albie Brooks - 19-39 Stability of Financial Ratios: A Study of Listed Companies in Singapore
by Patricia M.S. Tan & Hian Chye Koh & Lay Chin Low - 40-60 Determinants Of Highlights Statement Presentation In Singapore
by Mohamed Azam Aziz & Theo Christopher & Atique Islam - 61-77 Examining Perceptions of Harmonisation The Case of Singapore and Malaysia
by Peter Carlson - 78-105 Environmental Legislation and Environmental Disclosures: Some Evidence From New Zealand
by Andrew J Lemon & Steven F Cahan - 106-125 Impact Of Earnings Announcements On Changes In Investors' Beliefs: Evidence From The People's Republic Of China
by Dennis Y. Chung - 126-146 A Multicampus Study of First Year Accounting: An Australian Study
by Beverley Jackling & Roy Wigg - 147-155 International Comparisons of Social Disclosure: A Research Note
by Rob Gray & Mohammad Javad
February 1996, Volume 4, Issue 2
- 1-14 A Study of Short‐Run Overreaction in Hong Kong Stock Market
by Dennis Chan - 15-31 The Impact of Contingency Factors on the Effectiveness of Budgetary Emphasis in Sino‐Foreign Joint Ventures
by Dennis W Taylor - 32-50 The Deteminants of Audit Fees in HongKong: An Empirical Study
by Sandra W.M. HO & Patrick P.H. NG - 51-70 The Impact of Cultural Influences on the Relationship Between Budgetary Participation, Role Stress, and Job Satisfaction
by David Goodwin & Sirirat Sethapokin - 71-84 Views of Malaysian User‐Groups to the Role of Budget, Budget Pressure and Participation
by Loo Sin Chun - 85-99 Role of Practical Experience: Perception Among Hong Kong Accounting Faculty
by Connie Shum & Wing‐Hung Tam & Gladie Lui - 100-124 A Review of Accountant and Corporate Involvement in Environmental Accounting in New Zealand
by Howard Davey & Raelyn Coombes - 125-144 Budgetary Control and Performance Evaluation Systems in Corporations in Bahrain
by Pem Lal Joshi & Jasim Abdulla
January 1996, Volume 4, Issue 1
- 3-24 Prediction Of Corporate Failure: The Effect Of Feedback On Human Judgments
by A. Chew Ng & Keith A. Houghton - 25-43 Voluntary Reporting Of Value Added Statements In Singapore
by Theo Christopher & Salleh Hassan & Atique Islam - 44-61 The Performance Effects Of Fit Between Accounting Firm Organizational Culture And Environmental Factors: Some Evidence From Taiwan
by Chee W. Chow & Richard Nen‐Chen Hwang & Y. Robert Lin - 63-80 Economic Consequences Of Alternative Fixed‐Cost Allocations In A Principal‐Agent Setting
by Joseph K. Cheung & Jeong‐Bon Kim & Danny Wong - 81-97 The Determinants Of Audit Fees: Australian Perspective
by Ming‐Wei Zhang & Steven Myrteza - 98-117 Citizens' Attitudes Towards Tax Evasion In Hong Kong
by Richard S Simmons & TY Cheng - 118-145 Costs And Benefits Of Cash Flow Accounting: Implications For Malaysia
by Neil Garrod & Fatimah Shahman - 146-162 Annual Report Financial Ratio Component Consistency
by John K. Courtis
February 1995, Volume 3, Issue 2
- 3-15 Reliance On Budgetary Control, Environmental Uncertainty, And The Performance Of Manufacturing And Marketing Units
by Alan S. Dunk - 16-40 Javanese Language Speech Level: A Metaphor For Describing Accounting Practices
by Tjiptohadi Sawarjuwono - 41-57 Sustainable Management Of Coastal Wetlands In The Philippines: An Exploration Of Accounting For Sustainability
by Roger L Burritt & Albert Salamanca - 58-69 Investigating The Relationship Between Culture And Accountants' Perceptions Of Professionalism
by Mark Shying - 70-89 The Transfer Of Accounting Technology: The Case Of Malaysia
by Peter Carlson - 90-104 The Impact Of Environment On Disclosure Practices: An Empirical Study
by Kamran Ahmed - 105-124 Accounting Standards And Corporate Financial Reporting In India
by P.L. Joshi & Jasim Abdulla
January 1995, Volume 3, Issue 1
- 3-24 Recent Accounting Reform In China
by Haoping Chen & Alfred V. Tran - 25-58 Learning Styles In Accounting Education
by James Poon Teng Fatt - 59-91 A Cross‐Cultural Model Of International Accounting Compatibility
by Joanne Locke & Greg Tower - 92-104 The Usefulness Of Cash Flow Statements
by H.Y. Hung & Monica Chan & Annie Yhi - 105-125 Capital Budgeting: A Fuzzy Set Approach For Determining Expected Value Of Cash Flows
by Khursheed Omer & Andre de Korvin & Philip H. Siegel - 127-151 Agency Theory: An Approach To Incentive Problems In Management Accounting
by Joshua Ronen & R Kashi & Balachandran
January 1994, Volume 2, Issue 1
- 3-21 An Empirical Analysis Of Culture And Accounting Models In Asia
by Peter Secord & Xijia Su - 22-44 Australian Executive Remuneration: Evidence On Structure And Accounting Determinants
by Robert T. Evans & Thorsten Stromback - 45-62 Institutional Aspects Of Budgetary Processes: A Case Study In A Developing Country
by Manzurul Alam & Stewart Lawrence - 63-73 On The Use Of Catastrophe Theory In Learning Curve Analysis
by Hung Chan & Herbert Jensen - 74-108 Index Of Accounting Research On Asian/Pacific Countries: 1965–1990
by Belverd E. Needles - 109-120 An Empricial Study Of Unauthorized Software Copying Among Professional Accountants
by Kenneth L.K. Yiu - 121-138 An Employee Turnover Prediction Model: A Study Of Accountants In Singapore
by Kong Beng ANG & Chye Tee GOH & Hian Chye KOH
January 1992, Volume 1, Issue 1
- 1-11 Usefulness Of Disclosure Items In Financial Reports: A Comparison Between Jordan And Kuwait
by Cigdem Solas & Mohamed E Ibrahim - 12-30 Information Sources Of Uk Investors/Financial Analysts Working In The Japanese Market
by Clare M Grant - 31-42 Corporate Characteristics & Social Responsibility Reporting
by GC Maheshwari - 43-56 Bleak Disjuncture: Accounting Education Needs And The Ifac Guidelines
by GD Donleavy - 57-68 Accounting Education In Japanese Corporations
by Kazuo Hiramatu - 69-86 A Survey Of Job Satisfaction Of Government Auditors In Singapore
by Hian Chye Koh & Chye Tee Goh - 87-98 Management Autonomy And Financial Performance Criteria: The Case Of State Commercial Enterprise In China
by DW Taylor & KC Liu - 99-116 Racial Integration In The Accountancy Profession In Zimbabwe Ten Years After Independence: Some Preliminary Findings
by Jeffrey Kantor & Linda Human