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Content
November 2012, Volume 13, Issue 3
- 212-225 Developments in tax e‐filing: practical views from the coalface
by Andy Lymer & Ann Hansford & Katy Pilkington - 226-241 New performance measurement and management control systems
by T. Watts & C.J. McNair‐Connolly - 242-254 The impact of CFOs' characteristics and information technology on cost management systems
by Odysseas Pavlatos - 255-269 The value relevance of social reporting: evidence from listed Italian companies
by Paola Cardamone & Concetta Carnevale & Francesco Giunta - 270-283 An index of best practice performance reporting for Malaysian local authorities
by Jill Hooks & Stuart Tooley & Norida Basnan - 284-297 Does asymmetric information drive UK dividends propensity?
by Husam Basiddiq & Khaled Hussainey - 298-315 Voluntary internet financial reporting practices of listed companies in the United Arab Emirates
by Peter Oyelere & Nirosh Kuruppu
September 2012, Volume 13, Issue 2
- 100-121 Multiple large ownership structure, audit committee activity and audit fees
by Ismail Adelopo & Kumba Jallow & Peter Scott - 122-144 Voluntary corporate governance disclosures by post‐Apartheid South African corporations
by Collins G. Ntim & Kwaku K. Opong & Jo Danbolt & Dennis A. Thomas - 145-160 Corporate governance mechanisms and capital structure in UAE
by Khaled Hussainey & Khaled Aljifri - 161-177 The role of corporate governance in earnings management: experience from US banks
by Stergios Leventis & Panagiotis Dimitropoulos - 178-190 The determinants of board meetings: evidence from categorical analysis
by Basil Al‐Najjar - 191-204 Factors associated with the internal audit function's role in corporate governance
by Gerrit Sarens & Mohammad J. Abdolmohammadi & Rainer Lenz
May 2012, Volume 13, Issue 1
- 5-20 Incentives for fixed asset revaluations: the UK evidence
by George Emmanuel Iatridis & George Kilirgiotis - 21-36 Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites
by Hadrian Gery Djajadikerta & Terri Trireksani - 37-55 Auditor acceptance of dysfunctional behaviour
by Halil Paino & Malcolm Smith & Zubaidah Ismail - 56-70 Accounting data and UK dividends
by Abdallah Atieh & Simon Hussain - 71-88 The developing role of the financial controller: evidence from the UK
by Alan Graham & Susan Davey‐Evans & Ian Toon
November 2011, Volume 12, Issue 3
- 187-211 Opening the “black box”
by Florence Cavélius - 212-233 The role of the balanced scorecard in the formulation and control of strategic processes
by Gérald Naro & Denis Travaillé - 234-259 From adoption to use of a management control tool
by Olivier de La Villarmois & Yves Levant - 260-277 Contextual factors affecting the deployment of innovative performance measurement systems
by Maurice Gosselin - 278-293 Rethinking budgetary slack as budget risk management
by Moataz Elmassri & Elaine Harris
September 2011, Volume 12, Issue 2
- 96-107 Compliance with accounting standards by SMEs in transitional economies: evidence from Vietnam
by Son Dang‐Duc - 108-122 The role of accruals as a signal in earnings and dividend announcements
by Hardjo Koerniadi & Alireza Tourani‐Rad - 123-138 Future‐oriented narrative reporting: determinants and use
by Khaled Hussainey & Basil Al‐Najjar - 139-156 Corporate environmental disclosure practices in India
by Mitali Sen & Kuhali Mukherjee & J.K. Pattanayak - 157-178 IAS39 and measurement quality: bankers’ perceptions
by Yiannis Anagnostopoulos & Roger Buckland
May 2011, Volume 12, Issue 1
- 5-25 Cost accounting systems structure and information quality properties: an empirical analysis
by Sandra Cohen & Efrosini Kaimenaki - 26-42 A cross‐country analysis of IFRS reconciliation statements
by Suzanne Fifield & Gary Finningham & Alison Fox & David Power & Monica Veneziani - 43-60 Board of directors' independence and executive compensation disclosure transparency
by Walid Ben‐Amar & Daniel Zeghal - 61-73 Ownership structure, corporate governance and dividend performance on the Ghana Stock Exchange
by Godfred A. Bokpin - 74-89 Organizational culture and performance: the role of management accounting system
by Adebayo Agbejule
November 2010, Volume 11, Issue 3
- 180-194 The impact of accounting of securities valuation on stock returns: the case of Greece
by Christos Tzovas & Constantinos Chalevas & Apostolos A. Ballas - 195-212 Accounting relevance and speculative intensity: empirical evidence from Greece
by Panagiotis E. Dimitropoulos & Dimitrios Asteriou - 213-228 Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements
by Ioannis Tsalavoutas & Lisa Evans & Mike Smith - 229-241 The importance of corporate environmental reputation to investors
by Khaled Hussainey & Aly Salama
September 2010, Volume 11, Issue 2
- 84-89 Voluntary disclosure narratives: more research or time to reflect?
by Richard Slack & Philip Shrives - 90-108 Exploring the use and users of narrative reporting in the online annual report
by N. Rowbottom & A. Lymer - 109-132 Large share price movements, the disclosure of news and corporate governance
by Nick Collett & Elisabeth Dedman - 133-153 An examination of voluntary financial instruments disclosures in excess of mandatory requirements by UK FTSE 100 non‐financial firms
by Matthew Bamber & Kevin McMeeking - 154-174 Disclosure quality and stock returns in the UK
by Khaled Hussainey & Sulaiman Mouselli
June 2010, Volume 11, Issue 1
- 4-23 Corporate social responsibility
by Elie Menassa - 24-42 Reliance on multiple performance measures and manager performance
by Mahfud Sholihin & Richard Pike & Musa Mangena - 43-57 The granting of loans by German banks to SMEs against the background of international financial reporting
by Henning Zuelch & Stephan Burghardt - 58-73 A theory of reasoned action model of accounting students' career choice in public accounting practices in the post‐Enron
by Philip K. Law
November 2009, Volume 10, Issue 3
- 159-175 CSR reporting and the UK financial services sector
by Robert Day & Thérèse Woodward - 176-207 Formal corporate social responsibility reporting in Finnish listed companies
by Ulla Kotonen - 208-223 The interrelationship between corporate income tax and corporate social responsibility
by Fátima David & Isabel Gallego - 224-234 Evaluating extra‐financial reporting
by Jana Gebauer & Esther Hoffmann
September 2009, Volume 10, Issue 2
- 92-95 Revisiting the expectations gaps after 15 years
by Rhoda Brown - 96-108 Modelling issues in the relationship between audit and non‐audit fees
by Ismail Adelopo - 109-121 Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process
by James A. DiGabriele - 122-131 Does the expectation of finding deficiencies impact internal audit work?
by Arnold Schneider - 132-150 Determinants of auditors' perceptions of the work needed in the audit of internet‐based financial reports in Egypt
by Tariq H. Ismail & Nermeen M. Sobhy
May 2009, Volume 10, Issue 1
- 4-19 The association between dividend payout and outside directorships
by Basil Al‐Najjar & Khaled Hussainey - 20-32 An exploration of managers' reasons for depreciation method choice in Egyptian companies
by Colin Dey & John Grinyer & Donald Sinclair & Hanaa El‐Habashy - 33-55 The impact of IFRS on the European Union
by Susana Callao & Cristina Ferrer & José I. Jarne & José A. Laínez - 56-86 Determinants of audit report lag
by H.A.E. Afify
November 2008, Volume 9, Issue 3
- 148-167 The adoption of value‐based management in large UK companies
by S. Cooper & D. Crowther - 168-180 Accounting measures of operating performance outcomes for Australian mergers
by Ben Lau & Alex Proimos & Sue Wright - 181-191 Outsourcing decision under Utopian environment
by Amitava Ray & Bijan Sarkar & Subir Sanyal - 192-202 Qualitative characteristics of financial reporting: a historical perspective
by Yousef Shahwan
September 2008, Volume 9, Issue 2
- 76-96 Multi‐perspective strategic goal setting, performance reporting and organisational performance
by Errol R. Iselin & Lokman Mia & John Sands - 97-111 Exploring the myth of customer relationship management
by Malcolm Smith & Sangeeta Lakhani - 112-125 Developments in the public‐private partnership funding of Scottish schools
by Gwen Hannah - 126-144 A historical analysis of the accounting development in Madagascar between 1900 to 2005
by Pran Boolaky & Kumba Jallow
June 2008, Volume 9, Issue 1
- 4-16 Developing sustainable reporting standards
by Güler Aras & David Crowther - 17-28 Social disclosure and legitimacy in Premier League football clubs: the first ten years
by Richard Slack & Philip Shrives - 29-51 A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK
by Ting Ling Wei & Howard Davey & David Coy - 52-70 The management of interest rate risk: evidence from UK companies
by Alpa Dhanani & Suzanne Fifield & Christine Helliar & Lorna Stevenson
December 2007, Volume 8, Issue 3
- 1-47 Financial statement analysis and accounting policy choice: What history can teach us
by Rhoda Brown & Mark Whittington - 48-92 Determinants of accounting choices in Egypt
by Colin. R. Dey & John R. Grinyer & C.Donald Sinclair & Hanaa El‐Habashy - 93-115 Manipulation of earnings reports in Spain ‐ Some evidence
by Oriol Amat & Jordi Perramon & Catherine Gowthorpe - 116-145 Facing up to new realities: The case for using relevant cost and target cost approaches in agriculture
by Lisa Jack & James V.H. Jones - 146-185 Investment analysts’ perception of disclosure in UK interim financial reports
by Musa Magena & Russell Kinman & David Citron
December 2006, Volume 8, Issue 2
- 3-23 Environmental disclosure and legitimation in the annual report ‐ Evidence from the joint solutions project
by Nancy Higginson & Cynthia Simmons & Hussein Warsame - 41-70 Heading towards sustainability reporting: A pilot study into the progress of embracing the global reporting initiative in the United Kingdom
by Geoffrey Turner & Petros Vourvachis & Thérèse Woodward - 71-109 Complementary narrative commentaries of statutory accounts in annual reports of UK listed companies
by Venancio Tauringana & Musa Mangena - 110-146 Measuring De jure Harmonisation: A content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards
by Pran Krishansing Boolaky - 147-159 Making best use of financial reports published on the internet ‐ A research note
by Sally Aisbitt
March 2006, Volume 8, Issue 1
- 1-71 A Greek Perspective on the Decision to Outsource or Retain the Internal Audit Function
by Alexandros Galanis & David G Woodward - 72-107 An analysis of lobbying behaviour ‐ The case of UK deferred taxation
by Alison Fox & John R Grinyer & Alex Russell - 108-161 Perceived success of costing systems: Activity‐based and traditional systems compared
by Bernard Pierce & Richard Brown - 162-207 Accounting for special purpose entities: The control view versus the primary beneficiary view for consolidation
by Thomas E. McKee & Linda J Bradley & Robert W. Rouse
June 2005, Volume 7, Issue 3
- 1-26 Barriers and catalysts to sound financial management systems in small sized enterprises
by Stuart McChlery & Alan D Godfrey & Lesley Meechan - 27-77 The management accounting implications of trust: An analysis of three applications and specification of a possible research agenda
by Sulina Su Leen Tan & David G Woodward - 78-116 Accounting for intellectual capital: Evidence from listed English football clubs
by Fareeha Shareef & Howard Davey - 117-153 Interface between management accounting and strategic human resource management: Four grounded theory case studies
by Rishma Vedd & Reza Kouhy
November 2004, Volume 7, Issue 2
- 1-51 Selection techniques within the accountancy profession in Scotland
by Elizabeth Gammie & Erica Cargill & Bob Gammie - 52-79 The use of usefulness: An examination of the user needs approach to the financial reporting conceptual framework
by Sean McCartney - 80-133 A critical review of accounting standard setting and the role of Government from 1980 to 1990
by Robert Day - 134-180 Derivatives reporting in the UK: A treasury perspective on the introduction of FRS 13
by Christine Helliar & Theresa Dunne & Lance Moir
January 2004, Volume 7, Issue 1
- 1-45 An analysis of the reasons why UK companies use interest rate and currency swaps
by Christine Helliar - 46-73 The impact of UK tax reform on share buybacks, capital investment and financing choices
by John Pointon & Derek Spratley - 74-107 Neutrality of narrative discussion in annual reports of UK listed companies
by Venancio Tauringana & Gin Chong
December 2002, Volume 6, Issue 3
- 1-24 The incompatibility of standard costing systems and modern manufacturing: Insight or unproven dogma?
by Bruce Bowhill & Bill Lee - 25-56 The production of narrative accounting statements: An exploratory study of the operating and financial review
by Brian A Rutherford - 57-89 Managers’ views on ABC in an insurance company: A grounded theory case study
by Gweneth Norris & John Innes
November 2001, Volume 6, Issue 2
- 3-9 The 10th CSEAR summer school 17th ‐ 19th September 2001 at the Kelvin Conference Centre, Glasgow University
by Leigh Holland - 10-12 Conference report ‐ Designing a corporate governance course ‐ What do you think?
by John Holland - 13-29 Tax complexity and the cost of debt
by Lesley Franklin & Penelope Tuck - 30-54 The management of translation exchange rate risk in multinational companies: A note
by Alpa Dhanani - 55-89 Activity based costing in universities ‐ An inappropriate technique?
by Martin Broad & David Crowther - 90-120 Management accounting and strategic human resource management: A UK/Canadian comparative analysis
by Rishma Vedd & Reza Kouhy
December 2000, Volume 6, Issue 1
- 2-22 EVA® and other Arthurian myths: A comment on Zafiris & Bayldon (2000)
by Rhoda Pierce‐Brown BA FCA PhD - 23-51 Shareholder value applications in UK listed companies
by Stuart Cooper & David Crowther & Ted Davis & Matt Davies - 52-84 Understanding governance structures of accounting: Trust relationships, transaction costs, and the make‐or‐buy decision
by Lars Fallan - 85-109 International direct taxation of e‐commerce: Developing a new conceptual model from marketing principles
by Catherine Pilkington & Sue Farron
July 2000, Volume 5, Issue 3
- 3-28 Corporate reporting on the Internet: Developing opportunities for research
by Catherine Gowthorpe - 30-52 Predicting corporate bankruptcy using artificial neural networks
by M.L. Nasir & R.I. John & S.C. Bennett & D.M. Russell & A Patel - 53-86 Government accounting development within a transitional economy ‐ Albania a case study
by Alan D Godfrey & Patrick J Devlin & M Cherif Merrouche - 87-109 Strategic investment decision‐making: Managerial judgement on project risk and return
by Professor Elaine Harris
December 1999, Volume 5, Issue 2
- 3-27 Relevance sought! What do practitioners want to know about ABM implementation
by Jane Gibbon & Jan Loughran & Karen Johnston - 29-52 Changes in the pattern of recruitment, regulation of training and examination of ICAEW students: For whom the pendulum swings
by Bill Lee & Michelle Brooks - 54-82 An investigation into the stock market reaction to press notices issued by the Financial Reporting Review Panel
by Tony Hines & Karen McBride & Michael Page - 84-105 Economic value added and market value added: A simple version and application
by N Zafiris & R Bayldon
April 1999, Volume 5, Issue 1
- 4-36 A survey of environmental accounting and reporting in Bahrain
by Jane Gibbon & Prem Lal Joshi - 37-67 Extending the boundaries of annual reporting: A challenge to the accountant and her profession
by Pamela Edwards & Frank K Birkin & David G Woodward - 67-97 Tomorrow’s company reporting ‐ Stakeholder dialogue in the digital age
by Mark Wilson & Albert Bokma & Rob Hall & Peter Smith & Julie Wales - 97-111 Incorporating sustainability aspects in structured trade and commodity finance
by Olaf Weber & René Beeler - 112-138 Accounting for sustainable management
by Leigh Holland & Brian Williams