The International Journal of Accounting

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Series handle: repec:eee:accoun

2009, Volume 44, Issue 3

• 219-238 Value relevance of conservative and non-conservative accounting information
  by Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I. [Downloadable! (restricted)]
• 239-255 The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults
  by Bhimani, Alnoor & Gulamhussen, Mohamed Azzim & Lopes, Samuel [Downloadable! (restricted)]
• 256-278 Strategy, performance-measurement systems, and performance: A study of Chinese firms
  by Fleming, Damon M. & Chow, Chee W. & Chen, Gongmeng [Downloadable! (restricted)]
• 279-304 The impact of securities regulation on the earnings properties of European cross-listed firms
  by Cabán-García, María T. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 113-137 Reversing an impairment loss and earnings management: The role of corporate governance
  by Duh, Rong-Ruey & Lee, Wen-Chih & Lin, Ching-Chieh [Downloadable! (restricted)]
• 138-162 Executive performance-based remuneration, performance change and board structures
  by Lee, Janet [Downloadable! (restricted)]
• 163-186 Development of accounting regulation in Jordan
  by Al-Akra, Mahmoud & Jahangir Ali, Muhammad & Marashdeh, Omar [Downloadable! (restricted)]
• 187-206 The value relevance of major media advertising expenditures: Some U.K. evidence
  by Shah, Syed Zulfiqar Ali & Stark, Andrew W. & Akbar, Saeed [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 56-78 Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada
  by Lapointe-Antunes, Pascale & Cormier, Denis & Magnan, Michel [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 106-109 J. Unerman, J. Bebbington and B. O'Dwyer, Editors, Sustainability Accounting and Accountability, Routledge, London (2007) xix + 364 pages, £28.99, $57.95 CAD, ISBN: 978-0-415-38489-6
  by Cho, Charles H. & Rodrigue, Michelle [Downloadable! (restricted)]
• 109-111 Anthony Tarantino, Editor, Governance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices, Wiley, Hoboken, New Jersey (2008) ISBN 978-0-470-09589-8 liii + 972 pages, US$ 135, [euro]100.98
  by Yoo, Taeyoung [Downloadable! (restricted)]

• 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 [Downloadable! (restricted)]
• 387-393 Discussion of [`]Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP"
  by Cready, William M. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 398-424 Industry upheaval and valuation: Empirical evidence from the international oil and gas industry
  by Misund, Bård & Asche, Frank & Osmundsen, Petter [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 470-472 Cynthia Cooper , Extraordinary circumstances: The journey of a corporate whistleblower, Wiley, Hoboken, NJ (2008) xiii + 402 pages, $27.95, [euro]18.86, ISBN 978-0-470-12429-1
  by Rezaee, Zabihollah [Downloadable! (restricted)]
• 472-474 Krishna G. Palepu, Paul M. Healy, Victor L. Bernard and Erik Peek, Business analysis and valuation -- IFRS edition , Thomson, London (2007) xvi + 788 pages, US$ 67.99, £35.99, [euro]48.30, ISBN: 978-1-84480-492-4
  by Venkatesh, Sundar [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 219-245 The effect of globalization and legal environment on voluntary disclosure
  by Webb, Kimberley A. & Cahan, Steven F. & Sun, Jerry [Downloadable! (restricted)]
• 246-267 Capitalization of R&D costs and earnings management: Evidence from Italian listed companies
  by Markarian, Garen & Pozza, Lorenzo & Prencipe, Annalisa [Downloadable! (restricted)]
• 268-292 The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance
  by Jermias, Johnny & Setiawan, Trisnawati [Downloadable! (restricted)]
• 293-320 R&D and performance persistence: Evidence from the United Kingdom
  by Anagnostopoulou, Seraina C. & Levis, Mario [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 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 [Downloadable! (restricted)]
• 114-138 Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn
  by Ahmed, Kamran & Godfrey, Jayne M. & Saleh, Norman M. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 184-206 Incentives for risk reporting -- A discretionary disclosure and cheap talk approach
  by Dobler, Michael [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 45-65 Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region
  by Olson, Dennis & Zoubi, Taisier A. [Downloadable! (restricted)]
• 66-86 Development of accounting in Iran
  by Mashayekhi, Bita & Mashayekh, Shahnaz [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 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 [Downloadable! (restricted)]
• 380-395 Accounting information and the valuation of Seasoned Equity Offerings (SEOs)
  by Siougle, Georgia [Downloadable! (restricted)]
• 396-415 A productivity growth accounting approach to the ranking of developing and developed nations
  by Raab, Raymond L. & Feroz, Ehsan Habib [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 221-236 Accounting-based regulation in emerging markets: The case of China's seasoned-equity offerings
  by Chen, Kevin C.W. & Wang, Jiwei [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 272-304 Trends in research on international accounting harmonization
  by Baker, C. Richard & Barbu, Elena M. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 335-337 Book review
  by B. Citron, David [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 123-142 Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
  by Van der Meulen, Sofie & Gaeremynck, Ann & Willekens, Marleen [Downloadable! (restricted)]
• 143-147 Discussion of "Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study"
  by Hope, Ole-Kristian [Downloadable! (restricted)]
• 148-152 Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
  by Van der Meulen, Sofie & Gaeremynck, Ann & Willekens, Marleen [Downloadable! (restricted)]
• 153-170 Stock performance and the mispricing of accruals
  by Jiang, Guohua [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 186-205 Motives for fixed-asset revaluation: An empirical analysis with Swiss data
  by Missonier-Piera, Franck [Downloadable! (restricted)]
• 206-209 A discussion on "Motives for fixed-asset revaluation: An empirical analysis with Swiss data"
  by Vafeas, Nikos [Downloadable! (restricted)]
• 210-212 Reply to discussion of "Motives for fixed asset revaluation: An empirical analysis with Swiss data"
  by Missonier-Piera, Franck [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 1-24 Market competitiveness and Big 5 pricing: Evidence from China's binary market
  by Chen, Charles J.P. & Su, Xijia & Wu, Xi [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 57-81 The use of intellectual capital information in investment decisions: An empirical study using analyst reports
  by Garcia-Meca, Emma & Martinez, Isabel [Downloadable! (restricted)]
• 82-110 The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan
  by Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul [Downloadable! (restricted)]
• 112-113 Book Review: Accounting, accountants and accountability: Poststructuralist positions
  by Napier, Christopher J. [Downloadable! (restricted)]
• 113-116 Book review: Applying international accounting standards
  by Tarca, Ann [Downloadable! (restricted)]
• 116-118 Book review: Financial accounting theory
  by Vander Bauwhede, Heidi [Downloadable! (restricted)]
• 119-121 Book review: Auditing & Assurance Services International Edition
  by Krishnan, Jagan [Downloadable! (restricted)]

• 327-357 Earnings attributes and investor-protection: International evidence
  by Boonlert-U-Thai, Kriengkrai & Meek, Gary K. & Nabar, Sandeep [Downloadable! (restricted)]
• 358-368 Discussion of earnings attributes and investor protection: International evidence
  by Razaur Rahman, Asheq [Downloadable! (restricted)]
• 369-372 Reply to discussion of "Earnings attributes and investor protection: International evidence"
  by Boonlert-U-Thai, Kriengkrai & Meek, Gary K. & Nabar, Sandeep [Downloadable! (restricted)]
• 373-386 An analysis of the factors affecting the adoption of international accounting standards by developing countries
  by Zeghal, Daniel & Mhedhbi, Karim [Downloadable! (restricted)]
• 387-405 The value relevance of dirty surplus accounting flows in The Netherlands
  by Wang, Yue & Buijink, Willem & Eken, Rob [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 209-236 The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs
  by Cormier, Denis & Martinez, Isabelle [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 262-289 Board composition, regulatory regime and voluntary disclosure
  by Cheng, Eugene C.M. & Courtenay, Stephen M. [Downloadable! (restricted)]
• 290-292 Board composition, regulatory regime, and voluntary disclosure
  by Chen, Kevin C.W. [Downloadable! (restricted)]
• 293-294 Response to discussion of "board composition, regulatory regime and voluntary disclosure"
  by Cheng, Eugene C.M. & Courtenay, Stephen M. [Downloadable! (restricted)]
• 295-314 Investigating the effect of board independence on performance across different strategies
  by Gani, Lindawati & Jermias, Johnny [Downloadable! (restricted)]
• 316-319 Book review: Handbook of management accounting
  by Sulaiman, Suzana [Downloadable! (restricted)]
• 319-321 Corporate finance--Theory and practice
  by Degeorge, Francois [Downloadable! (restricted)]
• 321-325 Ethics, governance and accountability: A professional perspective
  by Piot, Charles [Downloadable! (restricted)]

• 119-140 Leadership structure and the value of debt contracts: Evidence from the Canadian market
  by Mathieu, Robert & Robb, Sean & Zhang, Ping [Downloadable! (restricted)]
• 141-162 Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico
  by Prather-Kinsey, Jenice [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 176-197 Ownership, board structure, and performance in continental Europe
  by Krivogorsky, Victoria [Downloadable! (restricted)]
• 199-202 Book review: Accounting, the social and the political: Classics, contemporary and beyond
  by Van der Stede, Wim A. [Downloadable! (restricted)]
• 202-205 Controlling strategy: Management, accounting and performance measurement
  by Neves, Joao C. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 303-323 Audit effort and fees under concentrated client ownership: Evidence from four international audit firms
  by Niemi, Lasse [Downloadable! (restricted)]
• 325-350 Why do national GAAP differ from IAS? The role of culture
  by Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve [Downloadable! (restricted)]
• 351-358 Discussion of "Why do national GAAP differ from IAS? The role of culture"
  by Papadaki, Afroditi [Downloadable! (restricted)]
• 359-362 Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"
  by Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve [Downloadable! (restricted)]
• 363-389 Differences in the valuation of earnings and book value: Regulation effects or industry effects?
  by Ballas, Apostolos A. & Hevas, Dimosthenis L. [Downloadable! (restricted)]
• 391-393 Commentary on differences in the valuation of earnings and book value: Regulation effects or industry effects?
  by Walker, Martin [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 399-422 Corporate mandatory disclosure practices in Bangladesh
  by Akhtaruddin, M. [Downloadable! (restricted)]
• 425-428 Corporate governance: Accountability, enterprise and international comparisons, 2005
  by Brennan, Niamh [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 249-278 Firm-specific determinants of continuous corporate disclosures
  by Debreceny, Roger & Rahman, Asheq [Downloadable! (restricted)]
• 279-283 Discussion of "Firm specific determinants of continuous corporate disclosures"
  by Willekens, Marleen [Downloadable! (restricted)]
• 285-289 Reply to discussant's comments on "Firm specific determinants of continuous corporate disclosures
  by Debreceny, Roger & Rahman, Asheq [Downloadable! (restricted)]
• 293-294 International accounting: A user perspective
  by Smith, L. Murphy [Downloadable! (restricted)]
• 294-298 The real life guide to accounting research -- A behind-the-scenes view of using qualitative research methods
  by Lowe, Alan [Downloadable! (restricted)]
• 298-301 The economics and politics of accounting -- International perspectives on research trends, policy, and practice
  by Di Pietra, Roberto [Downloadable! (restricted)]

• 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. [Downloadable! (restricted)]
• 133-149 Irrational investor response to stock splits in an emerging market
  by Charitou, Andreas & Vafeas, Nikos & Zachariades, Charis [Downloadable! (restricted)]
• 151-172 The association between ISO 9000 certification and financial performance
  by Sharma, Divesh S. [Downloadable! (restricted)]
• 175-201 Accounting development in Pakistan
  by Ashraf, Junaid & Ghani, WaQar I. [Downloadable! (restricted)]
• 205-207 Graham W. Cosserat, Modern auditing (Second ed.), John Wiley & Sons, Ltd., Chichester, UK (2004) (ix+681 pp)
  by Del Vecchio, Stephen C. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 211-213 Malcolm Smith, Research Methods in Accounting, Sage Publications, London (2003) xiv+241 pp.
  by Willekens, Marleen [Downloadable! (restricted)]

• 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. [Downloadable! (restricted)]
• 31-34 Discussion of "The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico"
  by Karamanou, Irene [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 39-63 An empirical investigation of trends in barter activity in the Russian Federation
  by Fleischman, Gary & Herz, Paul [Downloadable! (restricted)]
• 65-85 Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence
  by Jermias, Johnny & Gani, Lindawati [Downloadable! (restricted)]
• 87-92 Discussion of ownership structure, contingent fit, and business unit performance: A research model and empirical evidence
  by Zarzecki, Dariusz [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 101-105 Gary Giroux, Detecting earnings management, Wiley, United States (2004) (x+326 pp.)
  by Vafeas, Nikos [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 107-112 Colin Drury, Management and cost accounting (6th edition), Thomson Learning, London (2004) (xxxii+1280 pp.)
  by van Triest, Sander & Wouters, Marc [Downloadable! (restricted)]

• 339-364 Evidence from China on the value relevance of operating income vs. below-the-line items
  by Chen, Shimin & Wang, Yuetang [Downloadable! (restricted)]
• 365-401 Option-based compensation: a survey
  by Muurling, Rutger & Lehnert, Thorsten [Downloadable! (restricted)]
• 403-427 A comparison of value relevance of accounting information in different segments of the Chinese stock market
  by Sami, Heibatollah & Zhou, Haiyan [Downloadable! (restricted)]
• 431-434 W.R. Scott, Financial Accounting Theory (Third ed.), Pearson Education Canada Inc. (2003) [xii+509 pp.]
  by Breton, Gaetan [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]

• 223-251 Evidence on the efficacy of interest-rate risk disclosures by commercial banks
  by Ahmed, Anwer S. & Beatty, Anne & Bettinghaus, Bruce [Downloadable! (restricted)]
• 253-255 Comment on "Evidence on the efficacy of interest rate risk disclosures by commercial banks" by Ahmed, Beatty, and Bettinghaus
  by Allen, Linda [Downloadable! (restricted)]
• 257-262 Discussion of "Evidence on the efficacy of interest rate risk disclosures by commercial banks"
  by Thornton, Daniel B. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 265-288 A framework for the analysis of firm risk communication
  by Beretta, Sergio & Bozzolan, Saverio [Downloadable! (restricted)]
• 289-295 Discussion of a framework for the analysis of firm risk communication
  by Botosan, Christine A. [Downloadable! (restricted)]
• 297-302 Discussion of "A framework for the analysis of firm risk communication"
  by Shevlin, Terry [Downloadable! (restricted)]
• 303-305 Reply to: Discussions of "A framework for the analysis of firm risk communication"
  by Beretta, Sergio & Bozzolan, Saverio [Downloadable! (restricted)]
• 307-326 Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study
  by Branson, Joel & Breesch, Diane [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 125-154 An empirical assessment of Gray's accounting value constructs
  by Chanchani, Shalin & Willett, Roger [Downloadable! (restricted)]
• 155-173 The value-relevance of R&D and advertising expenditures: Evidence from Korea
  by Han, Bong H. & Manry, David [Downloadable! (restricted)]
• 175-196 Big Six auditors and audit quality: The Korean evidence
  by Jeong, Seok Woo & Rho, Joonhwa [Downloadable! (restricted)]
• 197-217 The decision relevance and timeliness of accounting earnings in Saudi Arabia
  by Al-Sehali, Mohammed & Spear, Nasser [Downloadable! (restricted)]

• 1-19 Compliance with flexible accounting standards
  by Bohren, Oyvind & Haug, Jorgen & Michalsen, Dag [Downloadable! (restricted)]
• 21-69 International managerial accounting research: A contracting framework and opportunities
  by Haka, Susan F. & Heitger, Dan L. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]

• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 431-455 Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?
  by Willekens, Marleen & Achmadi, Christina [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 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. [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 503-504 On the myth of "Anglo-Saxon" financial accounting: A response to Nobes
  by Alexander, David & Archer, Simon [Downloadable! (restricted)]

• 243-266 Earnings management and initial public offerings: Evidence from the Netherlands
  by Roosenboom, Peter & van der Goot, Tjalling & Mertens, Gerard [Downloadable! (restricted)]
• 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 [Downloadable! (restricted)]
• 285-303 International income-shifting regulations: Empirical evidence from Australia and Canada
  by Eldenburg, Leslie & Pickering, Joanne & Yu, Wayne W. [Downloadable! (restricted)]
• 305-311 Discussion of "International income-shifting regulations: Empirical evidence from Australia and Canada"
  by Cloyd, C. Bryan [Downloadable! (restricted)]
• 313-314 International income shifting regulations: empirical evidence from Australia and Canada
  by Eldenburg, L. & Pickering, Joanne & Yu, Wayne W. [Downloadable! (restricted)]
• 329-346 The quality of Neuer Markt quarterly reports--an empirical investigation
  by d'Arcy, Anne & Grabensberger, Sonja [Downloadable! (restricted)]

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This page was last updated on 2009-11-7.