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Content
March 2009, Volume 45, Issue 1
- 44-65 Capital Project Analysis When Cash Flows Evolve as a Continuous Time Branching Process
by Ian Davidson & Yoshikatsu Shinozawa & Mark Tippett - 66-87 Bayesian Fraud Risk Formula for Financial Statement Audits
by Rajendra P. Srivastava & Theodore J. Mock & Jerry L. Turner - 88-123 Consistency, Value Relevance and Sufficiency of Book for Market Values in Five Japanese Conglomerates Over the Period 1950–2004
by Terence Cooke & Teruyo Omura & Roger Willett - 124-145 Corporate Governance and the Prediction of the Impact of AIFRS Adoption
by John Goodwin & Kamran Ahmed & Richard Heaney
December 2008, Volume 44, Issue 4
- 1-1 Editorial
by Graeme Dean - 341-376 The Search for Standard Costing in the United States and Britain
by Richard K. Fleischman & Trevor Boyns & Thomas N. Tyson - 377-398 Challenges to Implementing Strategic Performance Measurement Systems in Multi‐Objective Organizations: The Case of a Large Local Government Authority
by Claudine Umashev & Roger Willett - 399-422 Accounting for Public Hospitals: A Case Study of Modified GAAP
by Sheila Ellwood - 423-442 Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget
by Larissa Kyj & Robert J. Parker - 443-474 The Dialogus de Scaccario (c.1179): The First Western Book on Accounting?
by Michael John Jones
September 2008, Volume 44, Issue 3
- 1-1 Editorial
by Graeme Dean - 225-250 A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’
by Wally Smieliauskas & Russell Craig & Joel Amernic - 251-283 Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study
by Sven Modell & Fredrika Wiesel - 284-309 Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom
by Ilias G. Basioudis & Evangelos Papakonstantinou & Marshall A. Geiger - 310-316 Reflections on Amernic and Craig: A Note
by Dale Horniachek - 317-340 Influence of Culture on Earnings Management: A Note
by Timothy S. Doupnik
June 2008, Volume 44, Issue 2
- 1-1 Editorial
by Graeme Dean - 137-138 Forum Guest Editorial
by Stuart Mcleay - 139-168 Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View
by Geoffrey Whittington - 169-180 Discussion of Whittington
by Michael Bradbury - 181-208 To Fair Value or Not to Fair Value: A Broader Perspective
by Joshua Ronen - 209-216 Discussion of Ronen
by Stuart Turley - 217-224 Commentary on Siena Open Forum: Conceptual Framework
by Günther Gebhardt & Graeme Dean
March 2008, Volume 44, Issue 1
- 1-1 Editorial
by Graeme Dean & Stewart Jones - 1-21 Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence
by Ahsan Habib - 22-47 Making Management Auditable: The Implementation of Best Value in Local Government
by Michela Arnaboldi & Irvine Lapsley - 48-60 Prospects: A Missing Piece of Current Selling Price Reporting
by Paul Rosenfield - 61-81 Costs Associated With Going‐Concern‐Modified Audit Opinions: An Analysis of the Australian Audit Market
by Peter J. Carey & Marshall A. Geiger & Brendan T. O’Connell - 82-108 George R. Husband: Contributions to the Development of Accounting Thought
by Alan Reinstein & Gerald Alvin & Richard G. Vangermeersch - 109-135 Multiple Dimensions of Accounting in the Development of GAAP
by J. J. Staunton
December 2007, Volume 43, Issue 4
- 1-1 Editorial
by Graeme Dean - 429-437 Accounting Valuation Models: A Short Primer
by Richard P. Brief - 438-473 Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom
by Philip Brown & Ann Tarca - 474-487 Politics of Financial Reporting and the Consequences for the Public Sector
by Christine Ryan & James Guthrie & Ron Day - 488-518 Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision‐Making for Accountants
by Jack Flanagan & Kevin Clarke
September 2007, Volume 43, Issue 3
- 1-1 Forum Editorial
by Graeme Dean & Ed Altman - 241-264 Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model
by David A. Hensher & Stewart Jones - 265-270 Discussion of Hensher and Jones
by Egon Kalotay - 271-296 Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership
by Andreas Charitou & Neophytos Lambertides & Lenos Trigeorgis - 297-302 Discussion of Charitou, Lambertides and Trigeorgis
by Michael Bradbury - 303-324 Factors Affecting the Probability of Bankruptcy: A Managerial Decision Based Approach
by Maurice Peat - 325-331 Discussion of Peat
by Kenth Skogsvik - 332-357 Modelling Credit Risk for SMEs: Evidence from the U.S. Market
by Edward I. Altman & Gabriele Sabato - 358-362 Discussion of Altman and Sabato
by David Johnstone - 363-387 Surviving Chapter 11 Bankruptcies: Duration and Payoff?
by Brad Wong & Graham Partington & Maxwell Stevenson & Violet Torbey - 388-395 Discussion of Wong et al
by Timothy C. G. Fisher - 396-418 Explanators of Local Government Distress
by Stewart Jones & R. G. Walker - 419-427 Discussion of Jones and Walker
by Ross Woodward
June 2007, Volume 43, Issue 2
- 1-1 Editorial
by Graeme Dean - 111-135 The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research
by Ali Ataullah & Andrew Higson & Mark Tippett - 136-155 Optimal Smoothing of Profit Via Overhead Allocation
by Steve Yu Shuo Su - 156-189 Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice
by Aziz Jaafar & Stuart McLeay - 190-216 The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence
by Geoffrey R. Frost - 217-240 The Corporatization and Commercialization of Local Body Entities: A Study of Reported Financial Performance
by Jill Hooks & Chris Van Staden
March 2007, Volume 43, Issue 1
- 1-1 Editorial
by Graeme Dean - 1-26 On the IASB comprehensive income project: an analysis of the case for dual income display
by Philippe Van Cauwenberge & Ignace De Beelde - 27-48 The influence of culture on accountants’ application of financial reporting rules
by George T. Tsakumis - 49-75 Reporting entity concept: a case study of the failure of principles‐based regulation
by R. G. Walker - 76-93 The rise and fall of William Bassett Chinnery
by Michael E. Scorgie - 94-106 The determinants of the price impact of block trades: further evidence
by Alex Frino & Elvis Jarnecic & Andrew Lepone - 107-110 Notes on The university of Sydney Pacioli Society meeting
by David Boymal
September 2006, Volume 42, Issue 3‐4
- 1-1 Editorial
by Graeme Dean - 291-295 Introduction
by Stuart McLeay - 296-301 Evidence‐based financial reporting regulation
by Willem Buijink - 302-344 Dirty surplus accounting flows and valuation errors
by Helena Isidro & John O’Hanlon & Steven Young - 345-353 Discussion of Isidro, O’Hanlon and Young
by Ann Tarca - 354-378 Earnings conservatism: panel data evidence from the European Union and the United States
by Christos A. Grambovas & Begoña Giner & Demetris Christodoulou - 379-387 Discussion of Grambovas, Giner and Christodoulou
by Michael Bradbury - 388-414 Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market
by Christina Dargenidou & Stuart McLeay & Ivana Raonic - 415-425 Discussion of Dargenidou, McLeay and Raonic
by Graham Partington - 426-454 Effects of database choice on international accounting research
by Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer - 455-460 Discussion of García Lara, García Osma and Gill de Albornoz Noguer
by Stewart Jones - 461-498 International financial reporting standards and experts’ perceptions of disclosure quality
by Holger Daske & Günther Gebhardt - 499-502 Discussion of daske and gebhardt
by Natalie Gallery
June 2006, Volume 42, Issue 2
- 1-1 Editorial: Abacus Regains SSCI Recognition
by Graeme Dean - 129-131 Introduction: true and fair—anachronism or quality criterion par excellence?
by Frank L. Clarke - 132-164 A true and fair view of the principles/rules debate
by David Alexander & Eva Jermakowicz - 165-188 Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy
by George J. Benston & Michael Bromwich & Alfred Wagenhofer - 189-204 Rules, principles and judgments in accounting standards
by Bruce Bennett & Michael Bradbury & Helen Prangnell - 205-235 Perceptions of the true and fair view concept: an empirical investigation
by Ngaire Kirk - 236-265 Real (adaptation) options and the valuation of equity: some empirical evidence
by Ali Ataullah & Andrew Higson & Mark Tippett - 266-289 Social reporting by islamic banks
by Bassam Maali & Peter Casson & Christopher Napier
March 2006, Volume 42, Issue 1
- 1-1 Editorial
by Dean Graeme - 1-21 Accounting for deferred tax in Japanese Banks and the consequences for their international operations
by Maria A. Gee & Tomoko Mano - 22-42 Equity accounting adoption in regulated and unregulated settings: an empirical study
by Richard D. Morris & Isabel Gordon - 43-65 Reporting on software development projects to senior managers and the board
by G. R. Oliver & R. G. Walker - 66-86 The Italian economia aziendale and chambers’ CoCoA
by Francesco Capalbo & Frank Clarke - 87-104 The effect of accounting firm mergers on the market for audit services: New Zealand evidence
by Rachel Baskerville & David Hay - 105-127 Bury pacioli in africa: a bookkeeper's reification of accountancy
by Aida Sy & Tony Tinker
October 2005, Volume 41, Issue 3
- 1-1 Update on initiatives, including quarterly publication from 2006
by Graeme Dean - 217-240 Determinants of accounting innovation implementation
by Margaret A. Abernethy & Jan Bouwens - 241-264 The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures
by Frank Hartmann - 265-289 Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change
by Bradley N. Potter - 290-306 An application of data envelopment analysis to the evaluation of audit risk: a reinterpretation
by Nurhan Davutyan & Lerzan Kavut - 307-322 Expert reports in Australian takeovers: fees and quality
by Martin Bugeja & Raymond Da Silva Rosa & Terry Walter - 323-347 Investigating corporate management lobbying in the U.K. accounting standard‐setting process: a multi‐issue/multi‐period approach
by George Georgiou
June 2005, Volume 41, Issue 2
- 1-1 ‘True and Fair’ and ‘Fair Value’—Accounting and Legal Will‐o’‐the‐Wisps
by Graeme Dean & Frank Clarke - 117-137 Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet‐Maker
by Ingrid Jeacle - 138-158 Professional Accounting Standards and the Public Sector—a Mismatch
by Allan Barton - 159-180 Accounting for the U.K.'s Private Finance Initiative: An Interview‐Based Investigation
by Ron Hodges & Howard Mellett - 181-210 Govern(mentality) and Accounting: the Influence of Different Enlightenment Discourses in Two Spanish Cases (1761–1777)
by Juan Baños Sánchez‐Matamoros & Fernando Gutiérrez Hidalgo & Concha Álvarez‐Dardet Espejo & Francisco Carrasco Fenech - 211-216 Notes of the University of Sydney Pacioli Society
by Stewart Jones
February 2005, Volume 41, Issue 1
- 1-1 Policy update—publishing broad‐based, eclectic research
by Graeme Dean - 1-20 The focus of attention in financial reporting
by Paul Rosenfield - 21-39 Auditing in the United States: a historical perspective
by Dale L. Flesher & Gary John Previts & William D. Samson - 40-54 An exploration of the competitive value of an accurate accounting system
by Shane Moriarity - 55-65 Size and investment performance: a research note
by David R. Gallagher & Kyle M. Martin - 66-91 Accounting for expenditure on software development for internal use
by R. G. Walker & G. R. Oliver - 92-109 The effect of legislation on corporate disclosure practices
by Stephen Owusu‐Ansah & Joanna Yeoh - 110-116 Notes of the University of Sydney Pacioli Society
by Linda English & Bob Walker
October 2004, Volume 40, Issue 3
- 1-1 Forty Plus—Continuing the Journey to ‘Better Financial Reporting’
by Graeme Dean - 265-279 Two Views of Accounting Measurement
by George J. Staubus - 280-320 Accounting Principles, Internal Conflict and the State: The Case of the ICAEW, 1948–1966
by Masayoshi Noguchi & John Richard Edwards - 321-341 A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks
by Robert P. Gray & Frank L. Clarke - 342-378 Reform of Accounting Education in the Post‐Enron Era: Moving Accounting ‘Out of the Shadows’
by Joel Amernic & Russell Craig - 379-404 Accounting Reform in Australia: Contrasting Cases of Agenda Building
by Stewart Jones & Sheikh F. Rahman & Peter W. Wolnizer - 405-435 Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities
by Carol A. Adams & Ken J. McPhail
June 2004, Volume 40, Issue 2
- 1-1 Principles vs Rules: True and Fair View and IFRSS
by Graeme Dean & Frank Clarke - 139-156 On Brian P. West's Professionalism and Accounting Rules
by George J. Staubus - 157-192 Gaps in Guidelines on Audit Committees
by R. G. Walker - 193-218 Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China
by Jason Zezhong Xiao & Pauline Weetman & Manli Sun - 219-237 Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness
by George Georgiou - 238-258 Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments
by Eddy Cardinaels & Filip Roodhooft & Luk Warlop - 259-264 Notes of the University of Sydney Pacioli Society
by Graeme Dean
February 2004, Volume 40, Issue 1
- 1-1 Forty Years ‘On The Fringe’
by Graeme Dean - 1-20 Modern Costing Innovations and Legitimation: A Health Care Study
by Michela Arnaboldi & Irvine Lapsley - 21-48 Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information
by Paul A. Griffin & Joseph A. Grundfest & Michael A. Perino - 49-75 The Profits of the Dutch East India Company's Japan Trade
by Kees Camfferman & Terence E. Cooke - 76-93 The Impact of the Type of Accounting Standards on Preparers’ Judgments
by Jim Psaros & Ken T. Trotman - 94-116 Judgment and Decision Making in Project Continuation: A Study of Students as Surrogates for Experienced Managers
by C. Janie Chang & Joanna L. Y. Ho - 117-131 Applying Conceptual Framework Principles to Superannuation1 Fund Accounting
by Gerry Gallery & Natalie Gallery - 132-137 Notes of the University of Sydney Pacioli Society
by Philip Brown
October 2003, Volume 39, Issue 3
- 1-1 A Patch on GAAP
by Robert R. Sterling - 273-278 Forum: The Accounting Conceptual Framework Introduction
by Murray Wells - 279-297 An Evolving Conceptual Framework?
by Graeme W. Dean & Frank L. Clarke - 298-309 The CF and Accounting Standards: The Persistence of Discrepancies
by Janice A. Loftus - 310-324 The Conceptual Framework as a Coherent System for the Development of Accounting Standards
by Brian Booth - 325-339 Reporting Performance: Comprehensive Income and its Components
by Susan Newberry - 340-355 Objectives of Financial Reporting
by R. G. Walker - 356-374 Measurement: A Way Forward
by R. G. Walker & Stewart Jones - 375-387 Harmonization and the Conceptual Framework: An International Perspective
by Stewart Jones & Peter W. Wolnizer - 388-397 Implications for the Conceptual Framework Arising From Accounting for Financial Instruments
by Michael E. Bradbury - 398-414 A Statement of Accounting Concepts for Level 1 of the Conceptual Framework?
by John Staunton
June 2003, Volume 39, Issue 2
- 1-1 Editorial
by Graeme Dean - 147-185 Keeping Watch! Recounting Twenty‐Five Years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976–2001
by Gary J. Previts & Helen M. Roybark & Edward N. Coffman - 186-210 Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case
by Peter Standish - 211-232 Board and Monitoring Committee Independence
by Julie Cotter & Mark Silvester - 233-249 Presenting Discounted Future Cash Receipts and Payments in Financial Statements
by Paul Rosenfield - 250-261 Research Note: Revisiting Fair Value Accounting––Measuring Commercial Banks’ Liabilities
by Robert P. Gray - 262-272 Earnings Management Around Share Repurchases: A Note
by Nikos Vafeas & Adamos Vlittis & Philippos Katranis & Kanalis Ockree
February 2003, Volume 39, Issue 1
- 1-41 Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs
by D. J. Johnstone - 42-65 ‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups
by Yuan Ding & Hervé Stolowy & Michel Tenenhaus - 66-81 Domestic Practice, Comparative International Analyses and Accounting Discretion—Italian Savings Banks’ Pension Cost Accounting
by Francesco Capalbo - 82-94 Harmony, Statistical Inference with the Herfindahl H Index and C Index
by Ross H. Taplin - 95-123 Earnings and Impression Management in Financial Reports: The Case of CEO Changes
by Jayne Godfrey & Paul Mather & Alan Ramsay - 124-146 Notes of the University of Sydney Pacioli Society
by Paul Reid & Natalie Gallery & Alfred Wagenhofer & Michael Bradbury & Wayne Lonergan
October 2002, Volume 38, Issue 3
- 297-316 Proportionate Growth and the Theoretical Foundations of Financial Ratios
by Stuart McLeay & Duarte Trigueiros - 317-349 Culture, Corporate Governance and Disclosure in Malaysian Corporations
by R.M. Haniffa & T. E. Cooke - 350-377 An Analysis of Post–Expectation Gap Voting Behaviour by the ASB
by John E. McEnroe - 378-405 Auditors’ Conflict Management Styles: An Exploratory Study
by Jenny Goodwin - 425-464 Commonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements
by Carl Pacini & William Hillison & Ratnam Alagiah & Sally Gunz
June 2002, Volume 38, Issue 3
- 406-424 Breach of Contract and the New Remedy of Account of Profits
by Maree C. Chetwin & David K. Round
June 2002, Volume 38, Issue 2
- 1-1 Editorial
by Graeme Dean & Frank Clarke & Peter Wolnizer - 153-176 Public Sector Outsourcing as an Exchange Option
by David Johnstone - 177-199 The Impact of Graph Slope on Rate of Change Judgments in Corporate Reports
by Vivien Beattie & Michael John Jones - 200-214 Is Index Performance Achievable? An Analysis of Australian Equity Index Funds
by Alex Frino & David R. Gallagher - 215-234 On the Relevance and Comparability of Segmental Data
by C. R. Emmanuel & N. Garrod - 235-262 Accounting for Private Estates and the Household in the Twentieth‐Century BC Middle Kingdom, Ancient Egypt
by Mahmoud Ezzamel - 263-279 An Application of Data Envelopment Analysis to the Evaluation of Audit Risk
by Michael E. Bradbury & Paul Rouse - 280-295 The Information Content of Management’s Prospective Comments in Financially Distressed Companies: A Note
by El’Fred Boo & Roger Simnett
February 2002, Volume 38, Issue 1
- 1-15 The Value Relevance of Financial Institutions’ Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values
by Haim A. Mozes - 16-45 An Analysis of the International Development of the Equity Method
by Christopher Nobes - 46-77 Accounting Practice Harmony, Accounting Regulation and Firm Characteristics
by Asheq Rahman & Hector Perera & Siva Ganesh - 78-90 Corporate Lobbying Behaviour on Accounting for Stock‐Based Compensation: Venue and Format Choices
by Nancy Thorley Hill & Sandra Waller Shelton & Kevin T. Stevens - 91-120 A Possible Economic Rationale for Straight‐Line Depreciation
by C. D. Green & J. R. Grinyer & R. Michaelson - 121-133 Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients
by Ray Donnelly - 134-151 Asset Write‐Offs—Managerial Incentives and Macroeconomic Factors
by Alfred Lye Chye Loh & Tin Hoe Tan
October 2001, Volume 37, Issue 3
- 1-1 Editorial
by Graeme Dean - 267-296 Politics, Processes and the Future of Australian Accounting Standards
by Philip Brown & Ann Tarca - 297-328 The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia
by Robert H. Parker & Richard D. Morris - 329-351 The Influence of the Accountant on British Business Performance From the Late Nineteenth Century to the Present Day
by Derek Matthew - 352-368 The Effects of Fraud Risk and Management Representation on Auditors’ Hypothesis Generation
by Terence Bu‐Peow Ng & Wendy Green & Roger Simnett - 369-388 Budgeting—the Role of Trust and Participation: A Research Note
by Chong M. Lau & Christen Buckland - 389-400 The Loser’s Curse: Accounting for the Transaction Costs of Takeover and the Distortion of Takeover Motives
by G. Meeks & J. G. Buckland
June 2001, Volume 37, Issue 2
- 139-165 Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820–1887)
by Salvador Carmona & Marta Macías - 166-176 Clarification and Extension of Beaver’s Definitions of Market Informational Efficiency: A Note
by Don Vickrey & Carr Bettis - 177-187 Reciprocal and Non‐Reciprocal Transactions: The FASB’s Stock‐Based Compensation Project
by Susan Newberry - 188-216 Contextualizing the Process of Accounting Regulation: A Study of Nineteenth‐Century British Friendly Societies
by John Richard Edwards & Roy Chandler - 217-232 Evaluation of Extraordinary and Exceptional Items Disclosed by Hong Kong Companies
by Bikki Jaggi & Nabil Baydoun - 233-247 Discretionary Disclosure: A Note
by Scott Richarson - 248-266 Quality Management Systems Certification: Research Note
by Siu Y. Chan
February 2001, Volume 37, Issue 1
- 1-25 What Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand)
by Walter P. Schuetze - 26-54 Research Misconduct in Accounting Literature: A Survey of the Most Prolific Researchers’ Actions and Beliefs
by Charles N. Bailey & James R. Hasselback & Julia N. Karcher - 55-78 Distortions of History, Accounting and the Paradox of Werner Sombart
by Warwick Funnell - 79-109 The Accounting–Clinical Interface—Implementing Budgets for Hospital Doctors
by Irvine Lapsley - 110-131 The Usefulness of Long‐Term Accruals
by Wayne R. Guay & Baljit K. Sidhu - 132-133 Russell Mathews
by Allan Barton
March 1998, Volume 34, Issue 1
- 1-1 Editorial
by Graeme Dean