Printed from https://ideas.repec.org/s/taf/acctbr3.html
Content
June 2014, Volume 44, Issue 3
- 260-279 Transfer pricing as a tax compliance risk
by Sven P. Jost & Michael Pfaffermayr & Hannes Winner - 280-314 Information dissemination on intellectual capital in mergers and acquisitions: purchase price allocations, press releases and business press
by Christian Ott & Ulrike Schmidt & Thomas Guenther - 315-343 Boundary spanning and gatekeeping roles of UK audit committees
by Vivien Beattie & Stella Fearnley & Tony Hines - 344-346 The Routledge companion to accounting communication
by Richard Slack
April 2014, Volume 44, Issue 2
- 83-103 The societal relevance of management accounting: An introduction to the special issue
by Sven Modell - 104-143 In our ivory towers? The research-practice gap in management accounting
by Basil Tucker & Lee Parker - 144-180 The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises
by Pimsiri Chiwamit & Sven Modell & Chun Lei Yang - 181-203 The 'performativity thesis' and its critics: Towards a relational ontology of management accounting
by Ed Vosselman - 204-220 Relevant interventionist research: balancing three intellectual virtues
by Kari Lukka & Petri Suomala
February 2014, Volume 44, Issue 1
- 1-40 Competition among exchanges through simplified disclosure requirements: evidence from the American and Global Depositary Receipts
by Oksana Kim & Matt Pinnuck - 41-62 The (mis)fit between the profile of internal auditors and internal audit activities
by Gerrit Sarens & Rita Lamboglia - 63-82 Mandatory IFRS adoption and the cost of debt in Italy and UK
by Nicola Moscariello & Len Skerratt & Michele Pizzo
December 2013, Volume 43, Issue 6
- 579-604 Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism
by Richard Barker & Anne McGeachin - 605-635 Prioritising disclosures in the annual report
by Thomas Riise Johansen & Thomas Plenborg - 636-659 The pricing of initial audit engagements by big 4 and leading mid-tier auditors
by Michael J. Peel - 660-682 Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models
by Yun Shen & Andrew W. Stark - 683-685 The failure and the future of accounting: Strategy, stakeholders, and business value
by Stergios Leventis
October 2013, Volume 43, Issue 5
- 483-505 Challenging the reliability of comparables under profit-based transfer pricing methods
by Alessandro Mura & Clive Emmanuel & Francesco Vallascas - 506-529 The control dynamics of outsourcing involving an early-stage firm
by Jim Rooney & Suresh Cuganesan - 530-557 The role of disaggregation of earnings in stock valuation and earnings forecasting
by Pengguo Wang - 558-578 Volatility of accounting earnings
by Steve Yu Shuo Su
August 2013, Volume 43, Issue 4
- 259-259 Editorial
by Vivien Beattie & Pauline Weetman - 260-261 Introduction
by Robert Hodgkinson - 262-327 The objectives of financial reporting: a historical survey and analysis
by Stephen A. Zeff - 329-358 Financial reporting and firm valuation: relevance lost or relevance regained?
by Luzi Hail - 359-361 Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013)
by Peter Elwin - 362-383 The role of financial reporting in debt contracting and in stewardship
by Lakshmanan Shivakumar - 384-385 Discussion of ‘The role of financial reporting in debt contracting and in stewardship’ by Lakshmanan Shivakumar (2013)
by Trevor Pitman - 386-417 What do we know about the role of financial reporting in debt contracting and debt covenants?
by Peter Taylor - 418-441 Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making
by David J. Cooper & Wayne Morgan - 442-444 Discussion of ‘Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making’ by David Cooper and Wayne Morgan (2013)
by David Nussbaum - 445-481 How far can we trust earnings numbers? What research tells us about earnings management
by Martin Walker
June 2013, Volume 43, Issue 3
- 163-204 Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants
by Martin Glaum & Peter Schmidt & Donna L. Street & Silvia Vogel - 205-224 Client employment of previous auditors: shareholders’ views on auditor independence
by Eleanor Dart & Roy Chandler - 225-258 Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39?
by John O'Hanlon
April 2013, Volume 43, Issue 2
- 83-111 The continued survival of international differences under IFRS
by Christopher Nobes - 112-137 The impact of perceived ethical intensity on audit-quality-threatening behaviours
by Breda Sweeney & Bernard Pierce & Donald F. Arnold - 138-158 Audit report lags in the Belgian non-profit sector: an empirical analysis
by Anne-Mie Reheul & Tom Van Caneghem & Sandra Verbruggen
February 2013, Volume 43, Issue 1
- 1-2 Editorial
by Vivien Beattie - 3-30 Determinants of expected rate of return on pension assets: evidence from the UK
by Yong Li & Paul Klumpes - 31-55 Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises
by Stefan Sundgren & Tobias Svanström - 56-81 Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment
by Vivien Beattie & Stella Fearnley & Tony Hines
December 2012, Volume 42, Issue 5
- 471-494 Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context
by Vivien Beattie & Sarah Jane Smith - 495-518 Conceptual framework issues: perspectives of Australian public sector stakeholders
by Ralph Kober & Janet Lee & Juliana Ng - 519-545 Factors affecting biasing of capital budgeting cash flow forecasts: evidence from the hotel industry
by Michael J. Turner & Chris Guilding - 547-573 When is good news really good news?
by Thomas Schleicher
September 2012, Volume 42, Issue 4
- 377-396 The impact of subjectivity in performance evaluation practices on public sector managers’ motivation
by Marcel Van Rinsum & Frank H.M. Verbeeten - 397-418 The impact of voluntary audit on credit ratings: evidence from UK private firms
by Elisabeth Dedman & Asad Kausar - 419-439 Auditor quality effects on the relationship between accruals, cash flows and equity returns: a variance decomposition analysis
by Mark A. Clatworthy & Christopher K.M. Pong & Woon K. Wong - 441-468 Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK
by Jill Collis
August 2012, Volume 42, Issue 3
- 235-235 Editorial
by Pauline Weetman - 237-238 Introduction
by Robert Hodgkinson - 239-260 Financial instruments, financial reporting, and financial stability
by Christian Laux - 261-266 Discussion of ‘Financial instruments, financial reporting, and financial stability’ by Christian Laux (2012)
by Andrew G. Haldane - 267-289 Financial instruments in non-financial firms: what do we know?
by Günther Gebhardt - 291-293 Discussion of ‘Financial instruments in non-financial firms: what do we know?’ by Günther Gebhardt (2012)
by Roger Harrington - 295-324 Risk reporting quality: implications of academic research for financial reporting policy
by Stephen G. Ryan - 325-327 Discussion of ‘Risk reporting quality: implications of academic research for financial reporting policy’ by Stephen G. Ryan (2012)
by Paul Lee - 329-344 Business-model (intent)-based accounting
by James Leisenring & Thomas Linsmeier & Katherine Schipper & Edward Trott - 345-347 Discussion of ‘Business-model (intent)-based accounting’ by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012)
by Alex Brougham - 349-375 Do UK audit committees really engage with auditors on audit planning and performance?
by Vivien Beattie & Stella Fearnley & Tony Hines
June 2012, Volume 42, Issue 2
- 97-114 State ownership, tax status and size effect of effective tax rate in China
by Liansheng Wu & Yaping Wang & Wei Luo & Paul Gillis - 115-141 Perceived auditor independence and audit firm fees
by Kevin Holland & Jennifer Lane - 143-168 Opportunistic disclosure in press release headlines
by Encarna Guillamon-Saorin & Beatriz García Osma & Michael John Jones - 169-196 Drivers of voluntary audit in Finland: to be or not to be audited?
by Lasse Niemi & Juha Kinnunen & Hannu Ojala & Pontus Troberg - 197-231 Publication records of accounting and finance faculty promoted to professor: evidence from the UK
by Vivien Beattie & Alan Goodacre - 233-234 Call for papers
by Janet Richards
March 2012, Volume 42, Issue 1
- 1-27 What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code?
by Reggy Hooghiemstra - 29-48 Reported earnings, auditor's opinion, and compensation: theory and evidence
by Atasi Basu & Randal Elder & Mohamed Onsi - 49-75 Self-serving causal disclosures and short-term IPO valuation -- evidence from China
by Walter Aerts & Peng Cheng - 77-94 Do UK firms manage earnings to meet dividend thresholds?
by Abdallah Atieh & Simon Hussain
December 2011, Volume 41, Issue 5
- 415-437 A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives
by Doris M. Merkl-Davies & Niamh M. Brennan - 439-458 The effects of uncertainty on the roles of controllers and budgets: an exploratory study
by Frank G.H. Hartmann & Victor S. Maas - 459-489 Hedge accounting and its influence on financial hedging: when the tail wags the dog
by Martin Glaum & André Klöcker - 491-514 ‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?
by Joanne Horton & Richard Macve & George Serafeim - 515-524 On relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response
by Christopher Nobes
September 2011, Volume 41, Issue 4
- 333-356 Audit team defence mechanisms: auditee influence
by Breda Sweeney & Bernard Pierce - 357-374 Customers? The reconstruction of the ‘taxpayer’ in Inland Revenue discourse and practice
by Penelope Tuck & Margaret Lamb & Keith Hoskin - 375-391 The influence of strategy map communications and individual differences on multidimensional performance evaluations
by D. Jordan Lowe & Salvador Carmona-Moreno & Philip M.J. Reckers - 393-410 Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK
by Ann L.-C. Chan & Stephen W.J. Lin & Norman Strong
August 2011, Volume 41, Issue 3
- 201-201 Editorial
by Pauline Weetman - 203-205 Introduction
by Robert Hodgkinson - 207-232 Economic crisis and accounting evolution
by Gregory Waymire & Sudipta Basu - 233-266 The European IFRS experiment: objectives, research challenges and some early evidence
by Peter F. Pope & Stuart J. McLeay - 267-268 Discussion
by Peter Holgate - 269-285 International Financial Reporting Standards: what are the benefits?
by Philip Brown - 287-289 Discussion
by Christoph Hütten - 291-306 IFRS monopoly: the Pied Piper of financial reporting
by Shyam Sunder - 307-308 Discussion
by Ken Lee - 309-328 New institutional accounting and IFRS
by Peter Wysocki - 329-331 Discussion
by Mario Abela
June 2011, Volume 41, Issue 2
- 95-118 The stock price effects from downward earnings guidance versus beating analysts' forecasts: which effect dominates?
by Lynn Rees & Brady Twedt - 119-144 Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens
by Christine A. Mallin & Giovanna Michelon - 145-169 Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls
by Jason Zezhong Xiao & Rong-Ruey Duh & Chee W. Chow - 171-195 The pricing of industry specialisation by auditors in New Zealand
by David Hay & Debra Jeter
March 2011, Volume 41, Issue 1
- 1-27 Taxation influences upon the market in venture capital trust stocks: theory and practice
by Kevin Holland & Richard H.G. Jackson - 29-50 Practitioners' participation in the accounting standard-setting process
by Sylvain Durocher & Anne Fortin - 51-68 Do fair value adjustments influence dividend policy?
by Igor Goncharov & Sander van Triest - 69-90 The fragile returns to investor relations: evidence from a period of declining market confidence
by Kenneth Peasnell & Sayjda Talib & Steven Young
2010, Volume 40, Issue 5
- 1-1 Editorial board
by The Editors - 407-419 The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations
by Marc Jegers - 421-450 Financial performance explanations and institutional setting
by Walter Aerts & Ann Tarca - 451-471 Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs
by Brendan O'Dwyer & Jeffrey Unerman - 473-493 Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs
by Anne Stafford & Basilio Acerete & Pam Stapleton - 495-497 Book review
by Ingrid Jeacle
2010, Volume 40, Issue 4
- 1-1 Editorial board
by The Editors - 333-352 The effect of takeovers on the fundamental value of acquirers
by Paul Guest & Magnus Bild & Mikael Runsten - 353-370 Performance measures and short‐termism: An exploratory study
by David Marginson & Laurie McAulay & Melvin Roush & Tony Van Zijl - 371-390 Bias in the tone of forward‐looking narratives
by Thomas Schleicher & Martin Walker - 391-403 The operating‐financing distinction in financial reporting
by Richard Barker
2010, Volume 40, Issue 3
- 1-1 Editorial board
by The Editors - 193-193 Editorial
by Pauline Weetman - 195-196 Introduction
by Robert Hodgkinson - 197-210 Fair value accounting, financial economics and the transformation of reliability
by Michael Power - 211-213 Response to ‘Fair value accounting, financial economics and the transformation of reliability’
by Patricia McConnell - 215-225 The political economy of regulation: Does it have any lessons for accounting research?
by Michael Moran - 227-228 Discussion of ‘The political economy of regulation: Does it have any lessons for accounting research?’
by Sir Carsberg - 229-256 Different approaches to corporate reporting regulation: How jurisdictions differ and why
by Christian Leuz - 257-258 Discussion of ‘Different approaches to corporate reporting regulation: How jurisdictions differ and why’
by Ken Wild - 259-273 The pros and cons of regulating corporate reporting: A critical review of the arguments
by Robert Bushman & Wayne Landsman - 275-277 Discussion of ‘The pros and cons of regulating corporate reporting: A critical review of the arguments’
by David Lindsell - 279-285 The ICAEW's Recommendations on Accounting Principles and secrecy of process
by Stephen Zeff - 287-299 Conceptual frameworks of accounting from an information perspective
by John Christensen - 301-302 Discussion of ‘How do conceptual frameworks contribute to the quality of corporate reporting regulation?’
by Paul Boyle - 303-308 Conceptual frameworks of accounting: Some brief reflections on theory and practice
by Richard Macve - 309-327 How can we measure the costs and benefits of changes in financial reporting standards?
by Katherine Schipper - 329-330 Discussion of ‘How can we measure the costs and benefits of changes in financial reporting standards?’
by Steven Maijoor
2010, Volume 40, Issue 2
- 1-1 Editorial board
by The Editors - 109-130 Setting UK standards on the concept of control: An analysis of lobbying behaviour
by Renata Stenka & Peter Taylor - 131-148 Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies
by Muhammad Islam & Craig Deegan - 149-171 The social scientific turn in UK financial accounting research: A philosophical and sociological analysis
by Brian Rutherford - 173-187 International differences in IFRS policy choice: A research note
by Erlend Kvaal & Christopher Nobes
2010, Volume 40, Issue 1
- 1-1 Editorial board
by The Editors - 3-38 The management of accounting numbers: Case study evidence from the ‘crash’ of an airline
by Ann Jorissen & David Otley - 39-53 Determinants of sell‐side financial analysts’ use of non‐financial information
by Raf Orens & Nadine Lybaert - 55-74 The association between privatisation and voluntary disclosure: Evidence from Jordan
by Mahmoud Al‐Akra & Ian Eddie & Muhammad Ali - 75-103 Statistical inference using the T index to quantify the level of comparability between accounts
by Ross Taplin
2009, Volume 39, Issue 5
- 1-1 Editorial board
by The Editors - 431-447 Have ‘European’ and US GAAP measures of income and equity converged under IFRS? Evidence from European companies listed in the US
by Sidney Gray & Cheryl Linthicum & Donna Street - 449-472 Cross‐border information transfers: Evidence from profit warnings issued by European firms
by Paulo Alves & Peter Pope & Steven Young - 473-495 On the emergence of strategic management accounting: An institutional perspective
by Yi Ma & Mike Tayles - 497-513 On the relation between corporate governance compliance and operating performance
by Heidi Bauwhede
2009, Volume 39, Issue 4
- 1-1 Editorial board
by The Editors - 321-345 The accruals anomaly – can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?
by Nuno Soares & Andrew Stark - 347-372 Bounded variation and the asymmetric distribution of scaled earnings
by Demetris Christodoulou & Stuart McLeay - 373-395 Integrating accounting and statistics: Forecasting, budgeting and production planning at the American Telephone and Telegraph Company during the 1920s
by Nandini Chandar & Paul Miranti - 397-413 Fairness in performance evaluation and its behavioural consequences
by Mahfud Sholihin & Richard Pike - 415-427 The importance of being fair: An analysis of IFRS regulation and practice – a Comment
by Christopher Nobes
2009, Volume 39, Issue 3
- 1-1 Editorial board
by The Editors - 173-173 Editorial
by Pauline Weetman - 175-176 Introduction
by Robert Hodgkinson - 177-189 Accounting and the ethics challenge: Re‐membering the professional body
by Christopher Cowton - 191-210 Accounting standards and the economics of standards
by Geoff Meeks & G.M. Peter Swann - 211-225 International trends in pension provision
by Nicholas Barr - 227-229 Discussion of ‘International trends in pension provision’
by Manuel Peraita - 231-249 The logic of pension accounting
by Christopher Napier - 251-253 Discussion of ‘The logic of pension accounting’
by Peter Elwin - 255-267 Have changes in pension accounting changed pension provision? A review of the evidence
by Paraskevi Kiosse & Ken Peasnell - 269-272 Discussion of ‘Have changes in pension accounting changed pension provision? A review of the evidence’
by Paul Rangecroft - 273-311 Pension accounting and research: A review
by Martin Glaum - 313-315 Discussion: Pensions accounting and the investor
by Carsten Zielke - 317-318 Issues for preparers when there are changes in accounting standards
by Wayne Landsman
2009, Volume 39, Issue 2
- 1-1 Editorial board
by The Editors - 83-102 Does graph disclosure bias reduce the cost of equity capital?
by Flora Muiño & Marco Trombetta - 103-118 Value‐relevance of presenting changes in fair value of investment properties in the income statement: Evidence from Hong Kong
by Stella So & Malcolm Smith - 119-138 Earnings quality in ex‐post failed firms
by Juan García Lara & Beatriz Osma & Evi Neophytou - 139-166 Selection bias and the Big Four premium: New evidence using Heckman and matching models
by Mark Clatworthy & Gerald Makepeace & Michael Peel - 167-168 Book Review
by Brian West
2009, Volume 39, Issue 1
- 1-1 Editorial board
by The Editors - 3-35 Earnings management or forecast guidance to meet analyst expectations?
by Vasiliki Athanasakou & Norman Strong & Martin Walker - 37-55 The effects of voluntary disclosure and dividend propensity on prices leading earnings
by Khaled Hussainey & Martin Walker - 57-73 Non‐linear equity valuation
by Ali Ataullah & Huw Rhys & Mark Tippett
April 2008, Volume 38, Issue 5
- 409-431 Determinants of intellectual capital disclosure in prospectuses of initial public offerings
by Inderpal Singh & J--L W. Mitchell Van der Zahn
March 2008, Volume 38, Issue 5
- 373-391 Occupational differentiation and exclusion in early Canadian accountancy
by John Richard Edwards & Stephen P. Walker - 393-408 Firm characteristics and audit committees complying with ’best practice‘ membership guidelines
by Elizabeth A. Rainsbury & Michael E. Bradbury & Steven F. Cahan
January 2008, Volume 38, Issue 5
- 355-371 The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting
by Michael John Jones
2008, Volume 38, Issue 4
- 1-1 Editorial board
by The Editors - 295-312 Human capital, age and job stability: Evidence from Spanish certified auditors (1976–1988)
by Nieves Carrera & Salvador Carmona & Isabel Gutiérrez - 313-329 Analysts’ perceptions of ‘earnings quality’
by Richard Barker & Shahed Imam - 331-350 Taxation of shareholder capital gains and the choice of payment method in takeovers
by Martin Bugeja & Raymond da Silva Rosa
2008, Volume 38, Issue 3
- 1-1 Editorial board
by The Editors - 167-167 Editorial
by Pauline Weetman - 169-170 Introduction
by Robert Hodgkinson - 171-190 Has the importance of intangibles really grown? And if so, why?
by Sudipta Basu & Gregory Waymire - 191-204 Accounting for intangibles – a critical review of policy recommendations
by Douglas Skinner - 205-207 Discussion of ‘Accounting for intangibles – a critical review of policy recommendations’
by Peter Elwin - 209-213 A rejoinder to Douglas Skinner's ‘Accounting for intangibles – a critical review of policy recommendations’
by Baruch Lev - 215-216 A reply to Lev's rejoinder to ‘Accounting for intangibles – a critical review of policy recommendations’
by Douglas Skinner - 217-256 What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence
by Anne Wyatt - 257-260 Discussion of ‘What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence’
by Jed Wrigley - 261-272 Does measuring intangibles for management purposes improve performance? A review of the evidence
by Christopher Ittner - 273-274 Discussion of ‘Does measuring intangibles for management purposes improve performance? A review of the evidence’
by Julian Heslop - 275-285 Intangibles and research – an overview with a specific focus on the UK
by Andrew Stark - 287-289 Discussion of ‘Intangibles and research – an overview with a specific focus on the UK’
by Alan Mackay
2008, Volume 38, Issue 2
- 1-1 Editorial board
by The Editors - 103-103 Editorial
by Pauline Weetman - 105-120 The impact of non‐mandatory corporate governance on auditors’ client acceptance, risk and planning judgments
by Divesh Sharma & El'fred Boo & Vineeta Sharma - 121-135 Fairness of performance evaluation procedures and job satisfaction: The role of outcome‐based and non‐outcome‐based effects
by Chong Lau & Kuan Wong & Ian Eggleton