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Content
2014, Volume 46, Issue 2
2014, Volume 46, Issue 1
- 1-17 Disciplining building societies by accounting-based regulation, circa 1960
by Bátiz-Lazo, Bernardo & Noguchi, Masayoshi
- 18-32 Do higher value firms voluntarily disclose more information? Evidence from China
by Chen, Jean J. & Cheng, Xinsheng & Gong, Stephen X. & Tan, Youchao
- 33-59 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research
by Hoque, Zahirul
- 60-76 Innovation in entrepreneurial organisations: A platform for contemporary management change and a value creator
by Jarrar, Nazmi Saeb & Smith, Malcolm
- 77-90 Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance
by Maiga, Adam S. & Nilsson, Anders & Jacobs, Fred A.
- 91-107 Improving the relevance of risk factor disclosure in corporate annual reports
by Abraham, Santhosh & Shrives, Philip J.
2013, Volume 45, Issue 4
- 243-254 Value creation and business models: Refocusing the intellectual capital debate
by Beattie, Vivien & Smith, Sarah Jane
- 255-270 Drivers of innovation capital disclosure in intellectual capital statements: Evidence from Europe
by Bellora, Lucia & Guenther, Thomas W.
- 271-283 Capital gains tax, managed funds and the value of dividends: The case of New Zealand
by Hodgkinson, Lynn & Partington, Graham
- 284-296 Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915
by McLean, Tom
- 297-310 A genre-theoretic approach to financial reporting research
by Rutherford, Brian A.
- 311-325 The heterogeneous impact of macroeconomic information on firms' earnings forecasts
by Shu, Yan & Broadstock, David C. & Xu, Bing
2013, Volume 45, Issue 3
- 149-166 Procedural justice in managerial performance evaluation: Effects of subjectivity, relationship quality, and voice opportunity
by Bellavance, François & Landry, Suzanne & Schiehll, Eduardo
- 167-182 Stakeholder engagement in internet financial reporting: The diffusion of XBRL in the UK
by Dunne, Theresa & Helliar, Christine & Lymer, Andy & Mousa, Rania
- 183-202 The performance of insolvency prediction and credit risk models in the UK: A comparative study
by Jackson, Richard H.G. & Wood, Anthony
- 203-214 Non-uniform effects of CEO equity-based compensation on firm performance – An application of a panel threshold regression model
by Kuo, Chii-Shyan & Li, Ming-Yuan Leon & Yu, Shang-En
- 215-228 Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh
by Momin, Mahmood Ahmed & Parker, Lee D.
- 229-241 Do powerful chief executives influence the financial performance of UK firms?
by Veprauskaitė, Elena & Adams, Mike
2013, Volume 45, Issue 2
- 83-98 Women accountants: Is the grass greener outside the profession?
by Gammie, Elizabeth & Whiting, Rosalind
- 99-111 Valuation implications of pharmaceutical companies' R&D regulatory approval notifications
by Hamill, Philip A. & McIlkenny, Philip & Opong, Kwaku K.
- 112-124 Dividends, research and development expenditures, and the value relevance of book value for UK loss-making firms
by Jiang, Wei & Stark, Andrew W.
- 125-137 Short selling and stock returns: Evidence from the UK
by Mohamad, Azhar & Jaafar, Aziz & Hodgkinson, Lynn & Wells, Jo
- 138-148 Career growth opportunities and employee turnover intentions in public accounting firms
by Nouri, Hossein & Parker, Robert J.
2013, Volume 45, Issue 1
- 10-23 Towards a conceptual model of whistle-blowing intentions among external auditors
by Alleyne, Philmore & Hudaib, Mohammad & Pike, Richard
- 24-36 Experiential learning in accounting education: A prison visit
by Dellaportas, Steven & Hassall, Trevor
- 37-49 Exploring professional identity: The perceptions of chartered accountant students
by Hamilton, Susan E.
- 50-57 Small is beautiful? Financial efficiency of small fundraising charities
by van der Heijden, Hans
- 58-69 UK charity accounting: An exercise in widening stakeholder engagement
by Connolly, Ciaran & Hyndman, Noel & McConville, Danielle
- 70-80 A note on accounting conservatism in residual income and abnormal earnings growth equity valuation
by Skogsvik, Kenth & Juettner-Nauroth, Beate E.
2012, Volume 44, Issue 4
- 207-220 Expropriation of minority shareholders and payout policy
by De Cesari, Amedeo
- 221-234 Prudence and financial self-regulation in credit unions in Northern Ireland
by Forker, John & Ward, Anne Marie
- 235-247 The U.K. private finance initiative: An accounting retrospective
by Hodges, Ron & Mellett, Howard
- 248-261 The impact of state ownership on share price informativeness: The case of the Split Share Structure Reform in China
by Hou, Wenxuan & Kuo, Jing-Ming & Lee, Edward
- 262-277 The transition to IFRS and the value relevance of financial statements in Greece
by Tsalavoutas, Ioannis & André, Paul & Evans, Lisa
2012, Volume 44, Issue 3
- 133-143 The School’s Out effect: A new seasonal anomaly!
by Coakley, Jerry & Kuo, Jing-Ming & Wood, Andrew
- 144-156 Sunk costs and sunk benefits: A re-examination of re-investment decisions
by Duxbury, Darren
- 157-172 The role of organisational concern for workplace fairness in the choice of a performance measurement system
by Lau, Chong M. & Martin-Sardesai, Ann V.
- 173-188 Inventory investment & control: How have UK companies been doing?
by Pong, Christopher K.M. & Mitchell, Falconer
- 189-203 Performance measures, benchmarks and targets in executive remuneration contracts of UK firms
by Zakaria, Idlan
2012, Volume 44, Issue 2
- 53-67 Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil
by Lopes, Alexsandro Broedel & Walker, Martin
- 68-82 Reflections and projections: A decade of Intellectual Capital Accounting Research
by Guthrie, James & Ricceri, Federica & Dumay, John
- 83-97 Shared services as a new organisational form: Some implications for management accounting
by Herbert, Ian P. & Seal, Will B.
- 98-110 The effect of audit committee characteristics on intellectual capital disclosure
by Li, Jing & Mangena, Musa & Pike, Richard
- 111-124 Tax planning, corporate governance and equity value
by Abdul Wahab, Nor Shaipah & Holland, Kevin
2012, Volume 44, Issue 1
2011, Volume 43, Issue 4
- 251-263 Performance management and organizational strategy: How to design systems that meet the needs of confrontation strategy firms
by Adler, Ralph W.
- 264-277 Discourses of control, managing the boundaries
by Broadbent, Jane
- 278-293 Takeover premiums and the perception of auditor independence and reputation
by Bugeja, Martin
- 294-310 Risks and the financing of PPP: Perspectives from the financiers
by Demirag, Istemi & Khadaroo, Iqbal & Stapleton, Pamela & Stevenson, Caral
- 311-323 In pursuit of legitimacy: A history behind fair value accounting
by Georgiou, Omiros & Jack, Lisa
2011, Volume 43, Issue 3
- 155-172 The effects of corporate governance and audit and non-audit fees on IPO Value
by Chahine, Salim & Filatotchev, Igor
- 173-185 UK investors’ perceptions of auditor independence
by Dart, Eleanor
- 186-199 Functional fixation: Experimental evidence on the presentation of financial information through different digital formats
by Ghani, Erlane K. & Laswad, Fawzi & Tooley, Stuart
- 200-213 Evaluating environmental disclosures: The relationship between quality and extent measures
by Hooks, Jill & van Staden, Chris J.
- 214-229 Accruals and the performance of stock returns following external financing activities
by Papanastasopoulos, Georgios & Thomakos, Dimitrios & Wang, Tao
- 230-246 The role of board independence in mitigating agency problem II in Australian family firms
by Setia-Atmaja, Lukas & Haman, Janto & Tanewski, George
2011, Volume 43, Issue 2
- 87-101 Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators
by Coram, Paul J. & Mock, Theodore J. & Monroe, Gary S.
- 102-111 Product innovation, budgetary control, and the financial performance of firms
by Dunk, Alan S.
- 112-119 Agency costs and product market competition: The case of audit pricing in Greece
by Leventis, Stergios & Weetman, Pauline & Caramanis, Constantinos
- 120-134 The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption
by Schoute, Martijn
- 135-146 Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation
by Sholihin, Mahfud & Pike, Richard & Mangena, Musa & Li, Jing
2011, Volume 43, Issue 1
- 1-21 IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia
by Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann
- 22-38 Have IFRS made a difference to intra-country financial reporting diversity?
by Jones, Stewart & Finley, Aimee
- 39-53 Ownership concentration, voluntary disclosures and information asymmetry in New Zealand
by Jiang, Haiyan & Habib, Ahsan & Hu, Baiding
- 54-64 Environmental disclosure and environmental risk: Sceptical attitudes of UK sell-side bank analysts
by Campbell, David & Slack, Richard
- 65-72 Activity-based costing user satisfaction and type of system: A research note
by Pike, Richard H. & Tayles, Mike E. & Mansor, Nur Naha Abu
2010, Volume 42, Issue 4
- 227-240 Shareholders’ requirements for corporate environmental disclosures: A cross country comparison
by de Villiers, Charl & van Staden, Chris J.
- 241-252 Intangible assets and value relevance: Evidence from the Portuguese stock exchange
by Oliveira, Lídia & Rodrigues, Lúcia Lima & Craig, Russell
- 253-268 Rhetoric, argument and impression management in hostile takeover defence documents
by Brennan, Niamh M. & Daly, Caroline A. & Harrington, Claire S.
- 269-279 Expensing of share-based payments and its impact on large UK companies
by Shiwakoti, Radha K. & Rutherford, Brian A.
2010, Volume 42, Issue 3
- 137-152 Accounting for varieties of capitalism: The case against a single set of global accounting standards
by Walker, Martin
- 153-169 Emerging themes in banking: Recent literature and directions for future research
by Wilson, John O.S. & Casu, Barbara & Girardone, Claudia & Molyneux, Philip
- 170-186 The influence of the introduction of accounting disclosure regulation on mandatory disclosure compliance: Evidence from Jordan
by Al-Akra, Mahmoud & Eddie, Ian A. & Ali, Muhammad Jahangir
- 187-206 Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003
by Abidin, Shamharir & Beattie, Vivien & Goodacre, Alan
- 207-222 Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context
by Beck, A. Cornelia & Campbell, David & Shrives, Philip J.
2010, Volume 42, Issue 2
2010, Volume 42, Issue 1
- 1-16 Accounting journals and the ABS quality ratings
by Hussain, Simon
- 17-35 Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study
by Elsayed, Mohamed Omran & Hoque, Zahirul
- 36-55 Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms
by Abdel-Maksoud, A. & Cerbioni, F. & Ricceri, F. & Velayutham, S.
- 56-70 A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008
by Campbell, David & Abdul Rahman, Mara Ridhuan
2009, Volume 41, Issue 4
2009, Volume 41, Issue 3
- 141-153 Credit ratings quality: The perceptions of market participants and other interested parties
by Duff, Angus & Einig, Sandra
- 154-168 Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practice
by Kreander, Niklas & Beattie, Vivien & McPhail, Ken
- 169-183 Equity ownership segregation, shareholder preferences, and dividend policy in China
by Wei, Gang & Xiao, Jason Zezhong
- 184-196 Consistency of firms' past financial performance measures and future returns
by Alwathainani, Abdulaziz M.
2009, Volume 41, Issue 2
- 71-89 Experimental evidence on financial incentives, information and decision-making
by Dobbs, Ian M. & Miller, Anthony D.
- 90-106 Internal audit: A comfort provider to the audit committee
by Sarens, Gerrit & De Beelde, Ignace & Everaert, Patricia
- 107-119 Understanding credit ratings quality: Evidence from UK debt market participants
by Duff, Angus & Einig, Sandra
- 120-137 The value relevance and reliability of reported goodwill and identifiable intangible assets
by Dahmash, Firas N. & Durand, Robert B. & Watson, John
2009, Volume 41, Issue 1
- 2-20 Emerging themes in management control: A review of recent literature
by Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C.
- 21-30 Relative performance evaluation in board cash compensation: UK empirical evidence
by Liu, Lisa Shifei & Stark, Andrew W.
- 31-45 ‘All sorts and conditions of men’: The social origins of the founders of the ICAEW
by Anderson, Malcolm & Walker, Stephen P.
- 46-61 Performance-vested stock options and interest alignment
by Kuang, Yu Flora & Qin, Bo
2008, Volume 40, Issue 4
- 297-313 Corporate reporting of intellectual capital: Evidence from UK companies
by Striukova, Ludmila & Unerman, Jeffrey & Guthrie, James
- 314-336 Corporate disclosure, cost of capital and reputation: Evidence from finance directors
by Armitage, Seth & Marston, Claire
- 337-355 Overseas equity analysis by UK analysts and fund managers
by Clatworthy, Mark & Jones, Michael John
- 356-375 Breaking the link with a university education in the creation of a chartered accountant: The ICAS story
by Gammie, Elizabeth & Kirkham, Linda
2008, Volume 40, Issue 3
2008, Volume 40, Issue 2
- 103-122 Familiarity, home bias and investors’ reactions to 20-F reconciliation gains and losses and perceptions of the quality of accounting principles
by Maroney, James J. & McGarry, Clodagh & Ó hÓgartaigh, Ciarán
- 123-147 Harmonising intergroup relations within a professional body: The case of the ICAEW
by Noguchi, Masayoshi & Edwards, John Richard
- 148-160 Cost analysis for pricing: Exploring the gap between theory and practice
by Lucas, Michael & Rafferty, James
- 161-181 Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks
by Branco, Manuel Castelo & Rodrigues, Lúcia Lima
- 182-192 Manufacturing strategy, broad scope MAS information and information and communication technology
by Mia, Lokman & Winata, Lanita
2008, Volume 40, Issue 1
2007, Volume 39, Issue 4
- 271-289 Critical reflections on research approaches, accounting regulation and the regulation of accounting
by Laughlin, Richard
- 290-302 Some obstacles to global financial reporting comparability and convergence at a high level of quality
by Zeff, Stephen A.
- 303-322 The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime
by Bassett, Michael & Koh, Ping-Sheng & Tutticci, Irene
- 323-346 Managerial discretion in distressed firms
by Charitou, Andreas & Lambertides, Neophytos & Trigeorgis, Lenos
- 347-355 An analysis of the value of cash flow statements of New Zealand pension schemes
by Laswad, Fawzi & Baskerville, Rachel F.
2007, Volume 39, Issue 3
- 183-195 Predictive gains to segmental disclosure matrices, geographic information and industry sector comparability
by Kou, Wenchao & Hussain, Simon
- 197-210 A comprehensive comparison of corporate environmental reporting and responsiveness
by van Staden, Chris J. & Hooks, Jill
- 211-225 Fair value accounting and the present value fallacy: The need for an alternative conceptual framework
by Rayman, R.A.
- 227-248 Analysing the determinants of narrative risk information in UK FTSE 100 annual reports
by Abraham, Santhosh & Cox, Paul
- 249-264 The implementation of Activity-Based Costing in China: An innovation action research approach
by Liu, Lana Y.J. & Pan, Fei
2007, Volume 39, Issue 2
2007, Volume 39, Issue 1
- 3-13 Evaluating the properties of analysts’ forecasts: A bootstrap approach
by Clatworthy, Mark A. & Peel, David A. & Pope, Peter F.
- 15-38 Issues concerning the employment and employability of disabled people in UK accounting firms: An analysis of the views of human resource managers as employment gatekeepers
by Duff, Angus & Ferguson, John & Gilmore, Karen
- 39-59 The attitude of Libyan auditors to inherent control risk assessment
by Ritchie, Bob & Khorwatt, Esamaddin
- 61-87 A study of whistleblowing among trainee auditors
by Brennan, Niamh & Kelly, John
- 89-107 Modelling corporate failure: A multinomial nested logit analysis for unordered outcomes
by Jones, Stewart & Hensher, David A.
2006, Volume 38, Issue 4
2006, Volume 38, Issue 3
- 239-258 The financing behaviour of listed Chinese firms
by Zou, Hong & Xiao, Jason Zezhong
- 259-275 The determinants of CEO compensation: Rent extraction or labour demand?
by Chalmers, Keryn & Koh, Ping-Sheng & Stapledon, Geof
- 277-297 The effects of executive share options and investment opportunities on firms’ accounting performance: Some Australian evidence
by Hutchinson, Marion & A Gul, Ferdinand
- 299-319 The pattern of investment surrounding CEO retirements: UK evidence
by Conyon, Martin J. & Florou, Annita
- 321-341 Constructing an ‘efficient frontier’ of accounting journal quality
by Lowe, Alan & Locke, Joanne
2006, Volume 38, Issue 2
2006, Volume 38, Issue 1
2005, Volume 37, Issue 4
2005, Volume 37, Issue 3
2005, Volume 37, Issue 2
- 153-175 Practitioner perspectives on the seasoned equity offering process in the UK
by Burton, Bruce & Helliar, Christine & Power, David
- 177-204 ‘Towards a mapping of the student world’: the identification of variation in students' conceptions of, and motivations to learn, introductory accounting
by Lucas, Ursula & Meyer, Jan H.F.
- 205-229 Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation
by O'Dwyer, Brendan & Owen, David L.
- 231-248 Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs
by Hasseldine, J. & Salama, A.I. & Toms, J.S.
2005, Volume 37, Issue 1
- 1-21 To match or not to match?
by Su, Steve Yu Shuo
- 23-46 What are recommended accounting textbooks teaching students about corporate stakeholders?
by Ferguson, John & Collison, David & Power, David & Stevenson, Lorna
- 47-84 Explicating the design of overhead absorption procedures in UK organizations
by Drury, Colin & Tayles, Mike
- 85-114 Moving the financial accounting research front forward: the UK contribution
by Beattie, Vivien
- 115-133 The impact of market competition and budgetary participation on performance and job satisfaction: a research note
by Chong, Vincent K. & Eggleton, Ian R.C. & Leong, Michele K.C.
2004, Volume 36, Issue 4
2003, Volume 35, Issue 2
1997, Volume 29, Issue 1
1992, Volume 24, Issue 4
1992, Volume 24, Issue 3
1992, Volume 24, Issue 2
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