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Content
May 2015, Volume 24, Issue 1
- 95-128 The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks
by Helena Isidro & Ana Marques - 129-146 How to Measure Analyst Forecast Effort
by Tanja Klettke & Carsten Homburg & Sebastian Gell - 147-166 R&D Cuts and Subsequent Reversals: Meeting or Beating Quarterly Analyst Forecasts
by John Shon & Meng Yan - 167-197 Unification and Dual Closure in the Italian Accountancy Profession, 1861-1906
by Stefano Coronella & Massimo Sargiacomo & Stephen P. Walker
December 2014, Volume 23, Issue 4
- 485-517 Political Connections and Accounting Quality under High Expropriation Risk
by George Batta & Ricardo Sucre Heredia & Marc Weidenmier - 519-551 When EU Leaders Speak, the Markets Listen
by Tomasz Piotr Wisniewski & Andrea Moro - 553-558 Implementability of Trading Strategies Based on Accounting Information: Piotroski (2000) Revisited
by Sohyung Kim & Cheol Lee - 559-591 An Improved Test for Earnings Management Using Kernel Density Estimation
by Henry Lahr - 593-623 When Organisations Deinstitutionalise Control Practices: A Multiple-Case Study of Budget Abandonment
by Sebastian D. Becker - 625-645 Effects of Executive Compensation Complexity on Investor Behaviour in an Experimental Stock Market
by Robert M. Gillenkirch & Achim Hendriks & Susanne A. Welker - 647-669 The Tracking of Environmental Costs: Motivations and Impacts
by Jean-Fran�ois Henri & Olivier Boiral & Marie-Jos�e Roy - 671-691 Management Accountants' Occupational Prestige Within the Company: A Social Identity Theory Perspective
by Keke Hiller & Matthias D. Mahlendorf & J�rgen Weber - 693-727 Endogenous Precision of Performance Measures and Limited Managerial Attention
by Pierre Jinghong Liang & Lin Nan - 729-768 Accounting Accruals and Stock Returns: Evidence from European Equity Markets
by Georgios A. Papanastasopoulos
September 2014, Volume 23, Issue 3
- 361-385 Accounting Research in Family Firms: Theoretical and Empirical Challenges
by Annalisa Prencipe & Sasson Bar-Yosef & Henri C. Dekker - 387-402 Financial Reporting and the Protection of Socioemotional Wealth in Family-Controlled Firms
by Luis Gomez-Mejia & Cristina Cruz & Claudia Imperatore - 403-430 Conservatism and Equity Ownership of the Founding Family
by Shuping Chen & Xia Chen & Qiang Cheng - 431-461 Real Earnings Management and Accrual-based Earnings Management in Family Firms
by Ann-Kristin Achleitner & Nina G�nther & Christoph Kaserer & Gianfranco Siciliano - 463-482 Internal Controls in Family-Owned Firms
by Dan Weiss
June 2014, Volume 23, Issue 2
- 173-198 Information Consequences of Accounting Conservatism
by Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva - 199-226 Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale: The US Evidence
by Mustafa Ciftci & Masako Darrough & Raj Mashruwala - 227-255 Disclosure Regulation in Duopoly Markets: Proprietary Costs and Social Welfare
by Jeroen Suijs & Jacco L. Wielhouwer - 257-289 Thinly Traded Growth Stocks: A Joint Examination of Transparency in Communication and the Trading Platform
by Miles Gietzmann & Ivana Raonic - 291-334 Absence and Variant Modes of Presence of Management Accounting in New Product Development - Theoretical Refinement and Some Empirical Evidence
by Jani Taipaleenm�ki - 335-356 Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants
by Anna-Maija Lantto
May 2014, Volume 23, Issue 1
- 1-23 The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK
by Elisabeth Dedman & Asad Kausar & Clive Lennox - 25-55 Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends
by Igor Goncharov & David Veenman - 57-85 External Auditor Reassessment of Client Business Risk Following the Issuance of a Comment Letter by the SEC
by Miles B. Gietzmann & Angela K. Pettinicchio - 87-115 Accounting as a Technology of Government in the Portuguese Empire: The Development, Application and Enforcement of Accounting Rules During the Pombaline Era (1761-1777)
by Delfina Gomes & Garry D. Carnegie & Lúcia Lima Rodrigues - 117-141 The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes - Lessons to be Learnt from Past Experience
by Jens M�ller - 143-165 Accountability and Role Effects in Balanced Scorecard Performance Evaluations When Strategy Timeline Is Specified
by Geoffrey Bartlett & Eric Johnson & Philip Reckers
December 2013, Volume 22, Issue 4
- 647-684 Managing in a Complex World: Accounting and Governance Choices in Hospitals
by Eddy Cardinaels & Naomi Soderstrom - 685-718 Extracting Sustainable Earnings from Profit Margins
by Eli Amir & Eti Einhorn & Itay Kama - 719-738 Audit Quality and Banks' Assessment of Disclosed Accounting Information
by Ling Chu & Robert Mathieu & Chima Mbagwu - 739-763 The Role of Financial, Macroeconomic, and Non-financial Information in Bank Loan Default Timing Prediction
by Alnoor Bhimani & Mohamed Azzim Gulamhussen & Samuel da Rocha Lopes - 765-785 A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective
by Tiina Henttu-Aho & Janne J�rvinen - 787-808 Investment and Liquidation Incentives under Solvency Tests and Legal Capital
by Stefan Wielenberg
June 2013, Volume 22, Issue 2
- 221-256 How Important are Earnings Announcements as an Information Source?
by Sudipta Basu & Truong Xuan Duong & Stanimir Markov & Eng-Joo Tan - 257-296 The Stewardship Role of Analyst Forecasts, and Discretionary Versus Non-discretionary Accruals
by Peter O. Christensen & Hans Frimor & Florin Sabac - 297-336 Investment Decisions on Long-term Assets: Integrating Strategic and Financial Perspectives
by Fábio Frezatti & Diógenes de Souza Bido & Ana Paula Capuano Da Cruz & Marcelo Francini Girão Barroso & Maria José de Camargo Machado - 337-366 Non-audit Services and Audit Quality: Evidence from Private Firms
by Tobias Svanstr�m - 367-390 Sooner or Later? -- Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility
by Rainer Niemann & Caren Sureth - 391-424 Headquarters−Subsidiary Interdependencies and the Design of Performance Evaluation and Reward Systems in Multinational Enterprises
by Yan Du & Marc Deloof & Ann Jorissen
May 2013, Volume 22, Issue 1
- 1-37 Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research
by Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn - 39-77 The Impact of Corporate Governance on IFRS Adoption Choices
by Arnt Verriest & Ann Gaeremynck & Daniel B. Thornton - 79-116 Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts
by Martin Glaum & Jörg Baetge & Alexander Grothe & Tatjana Oberdörster - 117-150 Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives
by Urska Kosi & Aljosa Valentincic - 151-183 The Effect of Conference Calls on Analysts' Forecasts -- German Evidence
by Moritz Bassemir & Zoltan Novotny-Farkas & Julian Pachta - 185-213 Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting
by Markus C. Arnold & Dominik Schreiber
September 2012, Volume 22, Issue 3
- 427-465 Do Managers Trade on Public or Private Information? Evidence from Fundamental Valuations
by David Veenman - 467-511 The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms
by Soenke Sievers & Christopher F. Mokwa & Georg Keienburg - 513-532 The Role of Information in Building Reputation in an Investment/Trust Game
by Radhika Lunawat - 533-572 Comparing Abnormal Accruals Estimates across Samples: An International Test
by Erik Peek & Roger Meuwissen & Frank Moers & Ann Vanstraelen - 573-605 Competitive Procurement of Auditing Services with Limited Information
by Monika Causholli & W. Robert Knechel & Haijin Lin & David E. M. Sappington - 607-643 The Effects of Audit Committee Members' Age and Additional Directorships on the Cost of Equity Capital in the USA
by Mai Dao & Hua-Wei Huang & Jishan Zhu
December 2012, Volume 21, Issue 4
- 655-691 Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments
by Begoña Giner & Miguel Arce - 693-729 Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis
by Ann Jorissen & Nadine Lybaert & Raf Orens & Leo Van Der Tas - 731-765 Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits
by Mikko Zerni & Elina Haapamäki & Tuukka Järvinen & Lasse Niemi - 767-796 Are Modified Audit Opinions Related to the Availability of Credit? Evidence from Finnish SMEs
by Lasse Niemi & Stefan Sundgren - 797-823 Can Auditors be Independent? Experimental Evidence on the Effects of Client Type
by Christopher Koch & Martin Weber & Jens Wüstemann
November 2012, Volume 21, Issue 3
- 499-531 Strategic Cost Management and Institutional Changes in Hospitals
by Sylvia H. Hsu & Sandy Q. Qu - 623-648 Self-serving Bias in Annual Report Narratives: An Empirical Analysis of the Impact of Economic Crises
by Thomas Keusch & Laury H.H. Bollen & Harold F.D. Hassink
February 2012, Volume 21, Issue 3
- 451-497 Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems
by Henk J. ter Bogt & Robert W. Scapens
January 2012, Volume 21, Issue 3
- 425-450 Designing Management Control Systems to Foster Knowledge Transfer in Knowledge-Intensive Firms: A Network-Based Approach
by Angelo Ditillo - 533-564 The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study
by Leen Paape & Roland F. Spekl�
September 2012, Volume 21, Issue 3
- 565-589 Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective
by Caroline Lambert & Samuel Sponem
March 2012, Volume 21, Issue 3
- 591-621 Organizational Control and Work Effort -- Another Look at the Interplay of Rewards and Motivation
by Jennifer Kunz & Stefan Linder
August 2012, Volume 21, Issue 2
- 193-215 The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions
by Ann Vanstraelen & Caren Schelleman & Roger Meuwissen & Isabell Hofmann - 217-251 Economic Consequences of Accounting Enforcement Reforms: The Case of Germany
by J�rgen Ernstberger & Michael Stich & Oliver Vogler - 253-281 Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany
by J�rg-Markus Hitz & J�rgen Ernstberger & Michael Stich - 283-296 Capital Allocation Effects of Financial Reporting Regulation and Enforcement
by Roland K�nigsgruber - 297-341 Value-Driving Activities in Euro-Zone Banks
by Helena Isidro & David Grilo - 343-371 IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
by Erlend Kvaal & Christopher Nobes - 373-393 Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice
by A. William Richardson & Raafat R. Roubi & Kazbi Soonawalla - 395-415 The Effects of Tolerance for Ambiguity and Task Uncertainty on the Balanced and Combined Use of Project Controls
by Mika Ylinen & Benita Gullkvist
December 2012, Volume 21, Issue 1
- 87-113 The Basu Measure as an Indicator of Conditional Conservatism: Evidence from UK Earnings Components
by Audrey Hsu & John O'Hanlon & Ken Peasnell
May 2012, Volume 21, Issue 1
- 29-50 Governance Role of Auditors and Legal Environment: Evidence from Corporate Disclosure Transparency
by Sam Han & Tony Kang & Yong Keun Yoo - 115-151 Determinants of Quantitative Information Withholding in Annual Reports
by Florence Depoers & Thomas Jeanjean - 153-182 The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture
by Parmod Chand & Lorne Cummings & Chris Patel - 183-186 Compensation and Organisational Performance: Theory, Research and Practice (1-super-st Edition)
by Francesca Franco - 186-189 Interviews -- Learning the Craft of Qualitative Research Interviewing
by Francesca Franco
January 2012, Volume 21, Issue 1
- 1-28 Auditors as Regulatory Actors: The Role of Auditors in Banking Regulation in Switzerland
by Ian P. Dewing & Peter O. Russell
February 2012, Volume 21, Issue 1
- 51-85 Quality Control through Venetian Blinds: Regulating the Swedish Auditing Industry
by Karin Jonnergård
June 2011, Volume 20, Issue 4
- 727-761 CPA-Firm Merger: An Investigation of Audit Quality
by Taychang Wang & Chiawen Liu & Chien-Heng Jennifer Chang
May 2011, Volume 20, Issue 4
- 639-667 Performance Measurement and Incentive Compensation: An Empirical Analysis and Comparison of Chinese and Western Firms' Practices
by Kenneth A. Merchant & Wim A. Van der Stede & Thomas W. Lin & Zengbiao Yu - 669-692 The Information Content of Earnings Components: Evidence from the Chinese Stock Market
by Gongmeng Chen & Michael Firth & Daniel Ning Gao
September 2011, Volume 20, Issue 3
- 521-550 Strategic Transfer Pricing and Social Welfare under Product Differentiation
by Kenji Matsui
July 2011, Volume 20, Issue 3
- 485-519 Artificial Intelligence Measurement of Disclosure (AIMD)
by Michael Grüning - 551-581 Customer Orientation and Management Control in the Public Sector: A Garbage Can Analysis
by Fredrika Wiesel & Sven Modell & Jodie Moll
May 2011, Volume 20, Issue 3
- 459-483 Residual Income Valuation Models and Inflation
by David Ashton & Ken Peasnell & Pengguo Wang
June 2011, Volume 20, Issue 3
- 431-457 Regulating Audit beyond the Crisis: A Critical Discussion of the EU Green Paper
by Christopher Humphrey & Asad Kausar & Anne Loft & Margaret Woods
2011, Volume 20, Issue 2
- 215-231 Accounting, Governance and the Crisis: Is Risk the Missing Link?
by Michel Magnan & Garen Markarian - 233-262 IFRS: On the Docility of Sophisticated Users in Preserving the Ideal of Comparability
by Sylvain Durocher & Yves Gendron - 263-288 The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions
by Mattias Hamberg & Mari Paananen & Jiri Novak - 289-319 A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting
by Stephen Hansen - 321-354 Regulating Audit in Europe: The Case of the Implementation of the EU Eighth Directive in Denmark 1984-2006
by Kim Jeppesen & Anne Loft - 355-388 Pricing in a Service Sector Context: Accounting and Marketing Logics in the Hotel Industry
by Ruth Mattimoe & Will Seal - 389-416 Ownership Structure and the Cost of Debt
by Juan Pedro Sanchez-Ballesta & Emma Garcia-Meca - 417-418 Key Concepts in Ethnography
by Teemu Malmi - 418-422 Management Accounting in Enterprise Resource Planning Systems
by Lili-Anne Kihn & Lauri Lepisto - 422-425 Engaging Crystallization in Qualitative Research: An Introduction
by Carlos Larrinaga-Gonzalez
2011, Volume 20, Issue 1
- 1-5 In Pursuance of Successful Research
by Salvador Carmona - 7-26 On Successful Research
by James Ohlson - 27-39 In Search of 'Successful' Accounting Research
by Wai Fong Chua - 41-51 Good Analytical Research
by John Christensen - 53-55 Successful Research: In Whose Eyes?
by Barbara Czarniawska - 57-80 Ultimate Ownership and Earnings Conservatism
by Carolina Bona-Sanchez & Jeronimo Perez-Aleman & Domingo Javier Santana-Martin - 81-111 Stock Price Reaction to Non-financial News in European Technology Companies
by Beatriz Cuellar Fernandez & Yolanda Fuertes Callen & Jose Antonio Lainez Gadea - 113-148 The Economy of Music Programs and Organizations. A Micro Analysis and Typology
by Marcello Mariani & Luca Zan - 149-181 Management Control without Budgets: A Field Study of 'Beyond Budgeting' in Practice
by Katarina Østergren & Inger Stensaker - 183-186 Book review
by Sven Modell - 186-189 Intellectual Capital Reporting: Lessons from Hong Kong and Australia
by Stefano Zambon - 190-192 Malea Fashion District: A New Way to Learn Managerial Accounting Antonio Davila and Daniel Oyon
by Kenneth Merchant - 192-195 Management Accounting Catherine Gowthorpe
by Andreas Hoffjan & Julia Kornacker - 196-198 Financial Black Holes: Accounting for Privately Financed Roads in the UK
by Susan Newberry - 198-202 When Professionals have to Lead: A New Model for High Performance
by Fiona Anderson-Gough
2010, Volume 19, Issue 4
- 633-664 Auditor Independence and the Cost of Capital Before and After Sarbanes-Oxley: The Case of Newly Issued Public Debt
by Eli Amir & Yanling Guan & Gilad Livne - 665-692 The Impact of Regulatory Enforcement and Audit upon IFRS Compliance - Evidence from China
by Jean Jinghan Chen & Haitao Zhang - 693-738 The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World
by Cristina Gaio - 739-773 Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities
by Isabel Costa Lourenco & Jose Dias Curto - 775-815 Post-Earnings Announcement Drift in Spain and Behavioural Finance Models
by Carlos Forner & Sonia Sanabria - 817-835 On the Appropriateness of Performance-Based Compensation for Supervisory Board Members - An Agency Theoretic Approach
by Barbara Schondube-Pirchegger & Jens Robert Schondube - 837-855 Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review
by Geert Van Campenhout & Tom Van Caneghem - 857-860 Intellectual Capital Reporting: Lessons from Hong Kong and Australia
by Stefano Zambon & Sven Modell - 860-862 Malea Fashion District: A New Way to Learn Managerial Accounting
by Kenneth Merchant & Stefano Zambon
2010, Volume 19, Issue 3
- 395-398 Anthony G. Hopwood, 1944-2010
by Salvador Carmona & Kari Lukka - 399-423 How did Financial Reporting Contribute to the Financial Crisis?
by Mary Barth & Wayne Landsman - 425-428 Measurement Issues in Financial Reporting
by Katherine Schipper & Marco Trombetta - 429-459 Accounting Choice and Earnings Quality: The Case of Software Development
by Mustafa Ciftci - 461-493 Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry
by A. Quagli & F. Avallone - 495-509 The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors
by Joachim Gassen & Kristina Schwedler - 511-534 The Impact of Introducing Estimates of the Future on International Comparability in Earnings Expectations
by Christina Dargenidou & Stuart McLeay - 535-578 The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU
by Joseph Aharony & Ran Barniv & Haim Falk - 579-602 Optimal Precision of Accounting Information in Debt Financing
by Robert Gox & Alfred Wagenhofer - 603-627 The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis
by Emma Garcia-Meca & Juan Sanchez-Ballesta
2010, Volume 19, Issue 2
- 203-246 Balancing Multiple Competing Objectives with a Balanced Scorecard
by Heidi Sundin & Markus Granlund & David Brown - 247-274 Towards Sustaining the Status Quo: Business Talk of Sustainability in Finnish Corporate Disclosures 1987-2005
by Matias Laine - 275-310 The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes
by Frank Hartmann & David Naranjo-Gil & Paolo Perego - 311-341 Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States
by Deborah Schanz & Sebastian Schanz - 343-374 The Role of Taxes in Compensation: A Case of Shareholder Expropriation
by Annita Florou - 375-378 Shadowing and Other Techniques for Doing Fieldwork in Modern Societies
by Deryl Northcott - 378-385 Management ethics, contemporary context
by Ken McPhail - 385-389 Financial management for local government
by Ileana Steccolini
2010, Volume 19, Issue 1
- 1-5 Editorial
by Salvador Carmona - 7-34 Determinants of Corporate Financial Disclosure in an Unregulated Environment: Evidence from the Early 20th Century
by Wouter Van Overfelt & Marc Deloof & Ann Vanstraelen - 35-72 Does Valuation Model Choice Affect Target Price Accuracy?
by Efthimios Demirakos & Norman Strong & Martin Walker - 73-96 The Periodic Review of Performance Indicators: An Empirical Investigation of the Dynamism of Performance Measurement Systems
by Jean-Francois Henri - 97-130 Employees, Non-financial Reports and Institutional Arrangements: A Study of Accounts in the Workplace
by Thomas Riise Johansen - 131-159 Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence
by Manuel Cano-Rodriguez - 161-190 Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases
by Bernard Raffournier & Alain Schatt - 191-192 Contemporary Issues in Accounting
by Martin Messner - 193-197 Business Planning and Control: Integrating Accounting, Strategy and People
by Josep Bisbe - 197-199 A history of auditing: The changing audit process in Britain from the nineteenth century to the present day
by Mara Cameran
2009, Volume 18, Issue 4
- 667-695 How CFOs Determine Management Accounting Innovation: An Examination of Direct and Indirect Effects
by David Naranjo-Gil & Victor Maas & Frank Hartmann - 697-717 Stakeholder Reporting: The Spanish Tobacco Monopoly (1887-1986)
by Macario Camara & Eva Chamorro & Alonso Moreno - 719-723 On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform
by Irvine Lapsley & Riccardo Mussari & Gert Paulsson - 725-744 Consequences and Costs of Financial Reporting Compliance for Local Government
by Robyn Pilcher & Graeme Dean - 745-764 Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales
by Howard Mellett & Neil Marriott & Louise Macniven - 765-807 Accrual Accounting in EU Local Governments: One Method, Several Approaches
by Vicente Pina & Lourdes Torres & Ana Yetano - 809-836 On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity
by Michela Arnaboldi & Irvine Lapsley - 837-840 Two Hundred Years of Accounting Research
by Trevor Boyns - 840-845 An Analysis of the Role of the Textbook in the Construction of Accounting Knowledge
by Michael Habersam - 845-848 Corporate Reporting and Company Law
by Simon Norton
2009, Volume 18, Issue 3
- 435-473 Forward-Looking Disclosures, Financial Verifiability and Analysts' Forecasts: A Study of Cross-Listed European Firms
by Saverio Bozzolan & Marco Trombetta & Sergio Beretta - 475-513 Disclosed Values of Option-Based Compensation - Incompetence, Deliberate Underreporting or the Use of Expected Option Life?
by Ken Bechmann & Toke Hjortshøj - 515-569 Research the American Way: The Role of US Elites in Disseminating and Legitimizing Canadian Academic Accounting Research
by Sandy Qu & Shujun Ding & Shelley Lukasewich - 571-594 The True and Fair View in the European Union
by David Alexander & Eva Eberhartinger - 595-595 Editorial Note
by Salvador Carmona - 597-620 In Search of Management Accounting Theory
by Teemu Malmi & Markus Granlund - 621-630 'We have never been Post-modern': On the Search of Management Accounting Theory
by Paolo Quattrone - 631-639 Agreeing on Problems, Where are the Solutions? A Reply to Quattrone
by Teemu Malmi & Markus Granlund - 641-644 Corporate Social Responsibility: Readings and Cases in a Global Context
by Massimiliano Bonacchi - 645-648 The Routledge Companion to Fair Value and Financial Reporting
by Garen Markarian - 648-652 Visualising Intangibles: Measuring and Reporting in the Knowledge Economy
by Matti Skoog
2009, Volume 18, Issue 2
- 203-239 The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis
by Klaus Derfuss - 241-275 Institutional Logics, ICT and Stability of Management Accounting
by Timo Hyvonen & Janne Jarvinen & Jukka Pellinen & Tapani Rahko - 277-280 Introduction to the Special Section on Accounting, Innovation and Entrepreneurship
by Antonio Davila & Daniel Oyon - 281-311 Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities
by Antonio Davila & George Foster & Daniel Oyon - 313-340 Initial Retention of External Accountants in Startup Ventures
by Gavin Cassar & Christopher Ittner - 341-369 The Multiplicity of Controls and the Making of Innovation
by Silvana Revellino & Jan Mouritsen - 371-405 The Choice of Interactive Control Systems under Different Innovation Management Modes
by Josep Bisbe & Ricardo Malagueno - 407-408 Auditing, Trust and Governance: Developing Regulation in Europe
by William Messier - 408-412 Global Accountabilities: Participation, Pluralism and Public Ethics
by John Roberts - 413-420 Sustainability Accounting and Accountability
by Taran Patel
2009, Volume 18, Issue 1
- 1-5 Editorial
by Salvador Carmona - 7-32 R&D Expenditure and Earnings Targets
by Beatriz Garcia Osma & Steven Young - 33-62 Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents
by Charles Cho - 63-92 US Institutional Investors Response to the News Flow of Intangibles Intensive European Stocks: A Study of European BioTech and Pharma Stocks
by Monica Espinosa & Miles Gietzmann & Ivana Raonic - 93-122 Does the Balanced Scorecard Add Value? Empirical Evidence on its Effect on Performance
by Fabien De Geuser & Stella Mooraj & Daniel Oyon - 123-140 The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting
by Khaled Al Jifri & David Citron - 141-175 Accounting and the Truth of Earnings Reports: Philosophical Considerations
by Norman Macintosh - 177-179 International Accounting (1st Edition) Timothy S. Doupnik and Hector B. Perera Boston: McGraw-Hill/Irwin, 2007, xvi+640 pp.+CD, $155.94, $84.51 (paperback), ISBN-13: 978-0-07-250775-1, ISBN-10: 0-07-250775-6
by Hannu Schadewitz - 180-183 Management Accounting Change: Approaches and Perspectives Danture Wickramasinghe and Chandana Alawattage Routledge, Oxon, 2007, xxii + 546 pp., £35.14, ISBN: 978-0-415-39331-7 (hbk); 978-0-415-39332-4 (pbk)
by Maria Major - 183-186 Confession and Bookkeeping: The Religious, Moral, and Rhetorical Roots of Modern Accounting, by James Aho State University of New York Press, Albany, 2005, xx + 131, US$16.95, ISBN 0-7914-6546-2
by Christopher Napier
2008, Volume 17, Issue 4
- 607-639 Private Equity Investments and Disclosure Policy
by Christof Beuselinck & Marc Deloof & Sophie Manigart - 641-666 Discretionary Accruals and Auditor Behaviour in Code-Law Contexts: An Application to Failing Spanish Firms
by Laura Arnedo Ajona & Fermin Lizarraga Dallo & Santiago Sanchez Alegria - 667-695 Accounting and the 'Art of Government': Margaret of Austria in Abruzzo (1539-86)
by Massimo Sargiacomo - 697-717 Carbon Trading: Accounting and Reporting Issues
by Jan Bebbington & Carlos Larrinaga-Gonzalez