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Content
2014, Volume 6, Issue 2
- 124-146 Corporate gatekeeper liability in Turkey: auditors' case
by Fikret Çankaya & Halil Ibrahim Bulut & Hüseyin Örs - 147-165 Factors influencing the accounting profession career choice: evidence from an emerging economy
by Nelson Waweru & Arzu Özsözgün Çalışkan & Halil Emre Akbaş & Salih Durer - 166-186 The effect of derivatives on the financial positions of banks in Turkey and in EU: a comparative analysis
by Aslı Türel & Ahmet Türel - 187-210 The effect of corporate governance on firm performance: a case of Turkey
by Yunus Emre Akdogan & Melek Acar Boyacioglu
2014, Volume 6, Issue 1
- 1-23 Elements of theory on state control applied to accounting: the French case
by Jean-Guy Degos - 24-54 Toward a conceptual framework of leaders' impression management strategies during the process of financial crisis: the story of the repeal of the Glass-Steagall Act
by Carmen Quirvan & Alejandro Hazera & Salvador Marin Hernandez - 55-78 Bourdieusian capital of Nigerian bank financial condition
by Jonathan Njoku - 79-99 Transforming or re-branding: whither management accounting?
by Esinath Ndiweni & Helen Verhoeven
2013, Volume 5, Issue 4
- 327-345 Three '-isations': thinking with but beyond the sociological in comprehending accounting in a global context
by Edward Arrington & David R. Upton - 346-358 Initiatives for critical thinking in accounting education
by Gregorio A. Giraldo Garcés - 359-391 An evaluation of research authorship by gender in major academic and professional accounting journals
by L. Murphy Smith & Paul A. Ashcroft & Katherine Taken Smith - 392-414 Joint provision of external audit and non-audit services: empirical test of alternative hypotheses
by Jean Baptiste Koffi Dodor - 415-449 A socio-political, economic and historical analysis of corruption in Nigeria 1960-2007
by Olatunde Julius Otusanya
2013, Volume 5, Issue 3
- 229-249 Defacement of bank going concern public secrecy
by Jonathan Njoku - 250-263 Lessons from the global financial crisis: bringing neoclassical and Buddhist economics theories together to progress global business decision making in the 21st century
by Umesh Sharma - 264-274 Capture! From Big Eight to Big Four to regulation
by Jeremy T. Schwartz - 275-287 The insignificance of auditor selection in the valuation of private companies within the public acquisition market
by James A. DiGabriele - 288-300 Catastrophe theory, a relevant model for auditors' behaviour
by Jean-Guy Degos - 301-325 The American Accounting Association: issues in governance and internal control
by Wm. Dennis Huber
2013, Volume 5, Issue 2
- 119-122 Research traditions in Malaysia and the West
by Aida Sy & Anthony Tinker - 123-142 Board of directors and corporate diversification in Malaysia
by Zuaini Ishak & Nor Aziah Abdul Manaf - 143-155 Complexity of accounting change during corporatisation: insights from two case studies
by Nor Aziah Abu Kasim & Rasid Mail - 156-172 The association between environmental disclosure and financial disclosure on the internet by Malaysian listed companies
by Ali Saleh Ahmed Alarussi & Mustafa Mohd Hanefah & Mohamad Hisyam Selamat - 173-186 Impairment of assets disclosure by public listed companies in Malaysia
by Hasnah Shaari & Zaimah Abdullah & Saliza Abdul Aziz - 187-212 The corporate governance landscape of Malaysia: then and now
by May Yee Ng & David Gun Fie Yong & Wai Ching Poon - 213-227 Government-linked companies' (GLCs) performance - a structuration perspective: Malaysian evidence
by Yeng Wai Lau
2013, Volume 5, Issue 1
- 1-16 Academic governance and accountancy: complexity emergence and garbage can model
by Jean-Guy Degos - 17-33 Transformation of business practices as driver of accounting ideologies
by Ahmed A. Mohammad - 34-62 Are accounting students socially and politically aware? A critical analysis of the responses of accounting students to social and political dilemmas in society
by Kieran James & Marie H. Kavanagh - 63-80 The effect of the auditor behaviour on the earnings management: evidence from Tunisia
by Nadà a Hachicha Elfouzi - 81-95 In whose interest? A critical examination of public interest appeals made by the public accounting profession in the USA
by Steven Thornburg & Robin W. Roberts - 96-116 How to lock-in workers and capital: the role of accounting in the era of a Swedish textile mill
by Per Forsberg
2012, Volume 4, Issue 5/6
- 483-510 Auditing standards and the expectations gap: evidence from Spain
by Emiliano Ruiz-Barbadillo & Nieves Gómez-Aguilar & Estibaliz Biedma-López & Nieves Carrera - 511-541 Revisiting the regulation of auditor independence: Spanish evidence on different perceptions
by Maria A. GarcÃa-Benau & Ana Zorio - 542-571 Generating knowledge in management accounting for the EHEA: using a simulation to learn about the balanced scorecard
by Elena UrquÃa Grande & Clara Isabel Muñoz Colomina & Elisa Isabel Cano Montero - 572-607 Adopting IPSAS to improve governmental accountability in Spain: an empirical study
by Andrés Navarro Galera & Manuel Pedro RodrÃguez BolÃvar - 608-630 Coexistence and potential convergence between national accounting standards and IFRS: some Spanish evidence
by Juan Carlos Navarro-GarcÃa - 631-645 Effects of the crisis in Spanish municipalities' financial condition: an empirical evidence (2005-2008)
by Antonio M. Lopez-Hernandez & Jose Luis Zafra-Gomez & David Ortiz-Rodriguez - 646-661 Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience
by Isabel Brusca & Vicente Montesinos - 662-684 The Valencia Port Authority (VPA): environmental information in the annual report
by Amparo Ayuso Moya & Cristina Crespo Soler & Vicente Ripoll Feliu & Arturo Giner Fillol - 685-701 Improvement of motivation, non-technical skills and content learning: a longitudinal analysis in management accounting for tourism organisations using empirical-based case studies
by Bernabé Escobar Pérez & Antonio Lobo Gallardo & José Luis Arquero Montaño - 702-727 Corporate income tax accounting in Spain: an empirical study
by Julian MartÃnez-Vargas & Gregorio Labatut-Serer & Elisabeth Bustos-Contell - 728-756 Foucault: His influence over accounting and management research. Building of a map of Foucault's approach
by Eduardo Rivera Vicencio
2012, Volume 4, Issue 4
- 349-379 Objectivity or advocacy: probability theory and capital costing at the Bell System
by Deirdre M. Collier - 380-400 German and French writers: some relevant alternatives to IAS-IFRS conceptual framework
by Jean-Guy Degos & Richard Mattessich - 401-432 Canning's legacy
by John B. Ryan - 433-448 Fiscal and legislative pressures on behalf of regulating private accounting in France, an established and ill-timed convergence?
by Béatrice Touchelay - 449-465 The largest corporate fraud in India: Satyam Computer Services Limited
by Gaurav Kumar & Puja Paul & Pradeep Sapkota - 466-479 European accounting history: the contribution of Professor I.N. Evian - precursor to the development of accounting in Romania
by Teodora Farcas & Adriana Tiron Tudor & Dumitru Matis & Tony Tinker
2012, Volume 4, Issue 3
- 237-264 Greenhouse gas disclosures: evidence from the EU response to Kyoto
by Martin Freedman & Ora Freedman & A.J. Stagliano - 265-271 The role of accounting in the corporate personhood debate
by Bob Peace - 272-282 Financial terrorists and the offshore outsourcing of tax return preparation
by Hossein Nouri & C. Andrew Lafond - 283-299 Do banks use credit default swaps to hedge or speculate? An agency theoretic perspective
by Roshanthi Dias & Nicholas A. Mroczkowski - 300-335 Does democracy breed accountability? The role of state executives in Nigeria, 1999-2007
by Olatunde Julius Otusanya - 336-345 A review of advanced pricing agreement recommendations
by Siriyama Kanthi Herath & John H. Young
2012, Volume 4, Issue 2
- 120-144 Romanian accounting profession: erudition and perspectives
by Dumitru Matis & Kieran James & Razvan V. Mustata & Carmen Giorgiana Bonaci - 145-174 How to perform in the field of accounting research? The case of Romania
by Nadia Albu & Cătălin Nicolae Albu - 175-193 Critical analysis of developments in Romanian accounting during the 20th century: a neo-institutional approach
by Elena M. Barbu & Nicoleta Farcane & Adina Popa - 194-216 Accounting models and influential factors in post-communist Romania
by Adela Deaconu - 217-236 An analysis of thanatogenesis in Romanian accounting
by Daniela Artemisa Calu & Lavinia Olimid & Madalina Dumitru & Viorel Avram
2012, Volume 4, Issue 1
- 1-5 Accountants need a humanities and social science education
by Bruce Committe - 6-20 How to control, intervene and mediate: the role of accounting in a modern textile company
by Per Forsberg - 21-29 ABC Learning: accounting lessons never learned?
by Phil Ross & Aida Sy & Tony Tinker - 30-53 Defining the IASB's governance network: a social network analysis
by Patricia A. Goedl - 54-76 The impact of government type on business performance: a comparative analysis of military and civilian rules in Nigeria
by Abubakar Sadiq Kasum - 77-91 Fair value evaluation: analysis and determinants
by Chedli Baccouche & Sana Ben Ghodbane - 92-110 Modelling communication processes in management accounting and control systems
by Ülle Pärl
2011, Volume 3, Issue 4
- 321-349 Raskolnikov speaks today: Marxism and alienation in Fyodor Dostoyevsky's Crime and Punishment and the implications for business ethics education
by Kieran James & Susan P. Briggs & Eunice M. James - 350-366 Should social and political science be 'critical' in character? The impediments and the critical turn in accounting
by Mohammad Nurunnabi - 367-383 An examination of work-life balance perspectives of accountants
by Katherine T. Smith & L. Murphy Smith & Tracy R. Brower - 384-398 Accounting for sustainability: the quest for a conceptual framework
by Voicu D. Dragomir - 399-413 Usefulness of audit report in loan decisions granted by Tunisian banks: an experimental study
by Mohamed Ali Omri & Rabiaa Errhili & Faten Hakim Ghorbel
2011, Volume 3, Issue 2/3
- 133-170 Corporate governance practices as a reflection of the socio-political environment in Nigeria
by Owolabi M. Bakre - 171-203 The role of multinational companies in corrupt practices: the case of Nigeria
by Olatunde Julius Otusanya - 204-219 The impotence of auditing practices in a corrupt environment: some evidence from Zimbabwe
by Esinath Ndiweni - 220-234 Corruption and the environment of accounting and auditing in Africa
by Akintola Owolabi - 235-254 African public sector financial managers – heroes or villains? – the origins and future prospects for public financial management reform in Sub-Saharan Africa
by Andy Wynne - 255-264 Religious core values and ethical sensitivity: an empirical investigation of university undergraduates in Nigeria
by F.O. Iyoha - 265-292 Resource allocation challenges in South African universities: a management accounting perspective
by Minga Negash - 293-317 Intellectual capital reporting in knowledge economy of Egypt
by Tariq H. Ismail
2011, Volume 3, Issue 1
- 1-4 Democracy, capitalism and racism: Latino labour and US capitalism
by Aida Sy & Tony Tinker - 5-17 Gaming the system
by Thomas Bay & Ulrika Sjodin & Elton G. McGoun - 18-25 The audit dilemma in public services
by Kazem Chaharbaghi - 26-62 Accounting as the 'language' of organisational change: the case of a heritage railway
by Kelum Jayasinghe & Teerooven Soobaroyen & Dennis Thomas - 63-79 Socio-institutional perspective of reality in financial accounting: creative compliance and accounting standard setting in Japan
by Noriaki Okamoto - 80-90 Auditing state and federal protections for migrant and seasonal agricultural workers
by Robert Peace - 91-106 Auditor-auditee negotiation: effects of auditor independence and expertise in Tunisian context
by Manel Hadriche Sahnoun & Mohamed Ali Zarai - 107-113 SOX… life, death or transformation for small firms
by Greg Tondi & Joseph Riotto - 114-121 Theodoric of Triple-A-Ville, accounting professor: a one-act play for a doctoral seminar
by Stephen D. Willits & Mark Bettner & David E. Jensen & Michael P. Coyne
2010, Volume 2, Issue 4
- 337-339 Goliath strikes again!
by Aida Sy & Tony Tinker - 340-371 Modern Pentecostal understandings of money, investment and accounting – Kenneth and Gloria Copeland's faith teaching
by Kieran James & Les Hardy & Tim Narraway - 372-398 Improving productive potential in the airline industry by exploring the productive limits of capacity
by C.J. McNair & Ted Watts & Vicki Baard & Lidija Polutnik - 399-418 Stakeholder theory as an arch to manage successful legitimacy strategies
by Gehan A. Mousa - 419-436 Turning financial markets inside out: how insider trading regulation really works
by Ulrika Sjodin & Thomas Bay & Elton G. McGoun - 437-457 Meetings between analysts and corporate managers in Sweden: why do they exist?
by Gunnar Wahlstrom - 458-459 Dissecting Google – an update
by Abraham J. Briloff & Leonore A. Briloff
2010, Volume 2, Issue 3
- 211-213 Introducing the classics: Stanley Aronowitz
by Aida Sy & Tony Tinker - 214-248 Accounting classics: class in political and social philosophy
by Stanley Aronowitz - 249-266 Politics and financial management: a long-term evaluation on Spanish local governments
by Francisco Bastida & Bernardino Benito - 267-288 Finding the cash flows in the profit-pollution nexus: petroleum refineries in Canada
by Vanessa Magness & Marzieh Sabetjoo & Aziz Guergachi & Muhammad Khalid Gill - 289-318 Accounting at school: the impact of policy, teachers and class on the ethical construction of accounting and business in Scottish secondary schools
by Ken McPhail & Catriona Paisey & Nick Paisey - 319-336 The discursive construction of professionalisation in British management
by John Wilson & Janet Hewitt & Peter Thomas
2010, Volume 2, Issue 2
- 111-112 Introducing the classics
by Aida Sy & Tony Tinker - 113-116 Unaccountable Accounting: Games Accountants Play
by Abraham J. Briloff - 117-145 Practice-induced theory reduction in accounting; evolutionary biology, history and the interdisciplinary base
by Max Aiken & David Gowland - 146-169 An exploration of critical scientific realism: focused on changes in accounting for sustainable development
by Frank Birkin - 170-190 The accounting professional of the future: never mind the quality check the look!
by Beverley Jackling & Kim Watty - 191-209 The evolution of fair value accounting in the USA: a critical examination of its progress since 1900
by Hossein Nouri & Daniel Pannone
2010, Volume 2, Issue 1
- 1-7 Editorial: I (still) see no ships: all's (still) well
by Aida Sy & Tony Tinker - 8-18 AIG – a Greek tragedy 'Wickedness' of the wicked and the 'mischief' of the virtuous
by Abraham J. Briloff & Leonore A. Briloff - 19-34 Analysis of accounting academe's response to structural changes in the profession using the disruptive technology framework
by Saurav K. Dutta & Raef A. Lawson - 35-63 Uncertainty in accounting knowledge: a response to the Davidsonian view of accounting
by Helen Oakes - 64-78 Audit committee reports and corporate governance in Nigeria
by Akintola Owolabi & Chris Ogbechie - 79-95 The role of accounting in the death penalty debate
by Robert Peace & Thomas Reiland - 96-109 Narcissistic and dangerous 'alphas': 'sovereign individuals' and the problem of cultivating the 'civic' in cyberspace
by Kym Thorne
2009, Volume 1, Issue 4
- 313-326 Principles and rules: the open question argument and normative imperatives
by Alex Arthur - 327-342 Accountants – 'know thyself'
by Susan P. Briggs & Scott Copeland - 343-359 Justice, equity and equality: iatrogenesis in the US healthcare system
by Stanley W. Davis & Deborah K. Krabach - 360-380 Crowding-out and crowding-in of the community principle: the role of accounting from the perspective of cultural theory
by Per Forsberg - 381-389 The economics of fair value accounting: what did the US accounting profession know, and when did it know it?
by Michael M. Grayson - 390-405 Giving institutional theory a critical edge: a study of systems change in a Fijian housing authority
by Stewart Lawrence & Umesh Sharma & Ruvendra Nandan - 406-429 Earnings warning framework predicting bank financial failures – the case of Nigeria in the 1990s
by Jonathan Njoku & Eno L. Inanga
2009, Volume 1, Issue 3
- 177-181 Editorial: No David to battle Goliath or analysing accounting for climate change
by Tony Tinker & Aida Sy - 182-203 French accounting authors in Bordeaux (1701-1848): the beginning of traditional knowledge balanced by a critical perspective in accountancy
by Jean-Guy Degos & Christian Prat dit Hauret - 204-227 Commodification of higher education in accounting: a Marxist perspective
by Audrey Milton & Brendan O'Connell - 228-261 Do family firms matter in IPO markets? Initial returns performance of family and non-family firms – a critical perspective: Australian evidence
by Nicholas A. Mroczkowski & George Tanewski - 262-286 The ethnography of 'Accounting, knowing and being': Malaysia, accounting research and the production of knowledge
by Hasri Mustafa - 287-305 Risk in practice – senior bank managers at work
by Gunnar Wahlstrom
2009, Volume 1, Issue 1/2
- 3-57 Appraising income securitisation in the public sector: the sale of student rents at Keele University
by Peter Armstrong - 58-64 The case of Google: the irrational exuberant taxation of intellectual informational enterprises
by Abraham J. Briloff & Leonore A. Briloff - 65-81 Struggle for power in French system of professions: the historic quarrel between accountants and lawyers
by Jean-Guy Degos - 82-109 Bookkeeping and the probative value of accounting records: Savary's legacy lingers on in the OHADA Treaty states
by Charles Elad & Martha Tumnde - 110-122 Changes in gender distribution among accounting academics
by Frederick J. Feucht & Stanley H. Kratchman & Katherine T. Smith & L. Murphy Smith - 123-143 The use of impression management to promote 'starve the beast' policies
by Amy M. Hageman & Vicky Arnold & Steve G. Sutton - 144-176 Structural change in the music industry: a Marxist critique of public statements made by members of Metallica during the lawsuit against Napster
by Kieran James & Christopher Tolliday