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Content
2005, Volume 2, Issue 3
- 300-320 Auditor choice by IPO firms in Germany: information or insurance signalling?
by Hansrudi Lenz & Markus Ostrowski - 321-343 Tax administration system: a study on the efficiency of Malaysian indirect taxes
by Muzainah Mansor & Mahamad Tayib & Rohana Norliza Yusof
2005, Volume 2, Issue 1/2
- 6-18 An international accounting and auditing programme and certification in the Russian language
by Adolf J.H. Enthoven - 19-36 International accounting education and certification in the former Soviet Union
by Robert W. McGee - 37-53 Accounting education and practice in Thailand: barriers to overcome in the development of user-oriented accounting information
by Parporn Akathaporn & Adel M. Novin & Gregory S. Kordecki - 54-66 History and the Russian accounting transition
by Robert H.S. Sarikas & Arsen M. Djatej - 67-83 What exactly is convergence?
by Paul Pacter - 84-126 The different ways of preparing management report of Italian listed companies and their determinants
by Carlo Bagnoli - 127-139 Convergence to international financial reporting standards: the case of Turkey
by Can Simga-Mugan & Nazli Hosal-Akman - 140-152 Properties of accounting earnings associated with legal regime and the relative value-relevance of earnings, dividends and cash flows: evidence from American depositary receipts
by Tony Kang - 153-167 The change in the value-relevance of earnings and book values in equity valuation over the past 20 years and the impact of the adoption of IASs: the case of Kuwait
by Mostafa A. El Shamy & Rashid Al-Qenae - 168-185 Post-announcement drift in an emerging market
by Hannu J. Schadewitz & Antti J. Kanto & Hannu A. Kahra & Dallas R. Blevins
2004, Volume 1, Issue 4
- 401-431 Corporate governance: earnings management linkages: impact of audit committee composition and operational characteristics
by S. Mitchell Williams & Greg Tower - 432-447 Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies
by Mishiel Said Suwaidan & Ahmad Moh'd Al-omari & Ruwaidah Hanna Haddad - 448-464 Converting the accounting system of a transition economy: a case study of Russia
by Galina G. Preobragenskaya & Robert W. McGee - 465-492 The impact of contextual changes on management accounting practices: evidence from a government trading enterprise in Australia
by Sujatha Perera - 493-502 Law, religiosity and earnings opacity internationally
by Ahmed Riahi-Belkaoui - 503-518 Audit effectiveness preceding bankruptcy in UK financial institutions
by Charles A. Malgwi & Emmanuel N. Emenyonu
2004, Volume 1, Issue 3
- 267-287 The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure
by Kevin Thomas Berry & William Wilcox & Charlotte Wright - 288-303 Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies
by Mahmud Hossain & Santanu Mitra - 304-341 Translation gains and losses and firms' accounting choices: UK evidence on and before SSAP No. 20
by George Emmanuel Iatridis - 342-362 The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius
by Pran Krishansing Boolaky - 363-384 Changing dimensions of accountants' role and skill requirements in organisations: findings from the corporate sector in Bahrain
by Prem Lal Joshi & Wayne G. Bremser - 385-400 The ethical behaviours of final year Turkish accountancy students compared with their Australian and Irish counterparts
by S. Burak Arzova & Linda A. Kidwell
2004, Volume 1, Issue 2
- 143-163 The differential effect of directional unexpected earnings and post-earnings announcement drift behaviour
by David L. Senteney & Hua Gao & Mohammad S. Bazaz - 164-182 Incentives for consolidation of finance subsidiaries: evidence from France
by Denis Cormier & Paul Andre & Emmanuelle Charles-Cargnello - 183-214 Management control systems in Finnish technology companies: search for a typology of MCS mix
by Erkki K. Laitinen & Tom Wingren & William A. Nixon - 215-266 The corporate environmental disclosures on the internet: the case of IBEX 35 Spanish companies
by M. Pedro Rodriguez Bolivar & Belen Senes Garcia
2004, Volume 1, Issue 1
- 5-36 The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations
by Jose Luis Ucieda Blanco & Beatriz Garcia Osma - 37-60 The role of audit committees in decreasing earnings management: Korean evidence
by Jong-Hag Choi & Kyu-An Jeon & Jong-Il Park - 61-84 Some theoretical and methodological suggestions for cross-cultural accounting studies
by Chris Patel - 85-102 Accountants in Japan: culture, organisational factors and job satisfaction
by Jeanne H. Yamamura & Yvonne E. Stedham & Michimasa Satoh - 103-124 Motives, diffusion and utilisation of the balanced scorecard in Denmark
by Steen Nielsen & Rene Sorensen - 125-142 An evaluation of the financial performance of the African Development Bank
by Charles Okeahalam & Victor Murinde