Content
2007, Volume 16, Issue 1
- 5-33 The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder
by Lorenzo Patelli & Annalisa Prencipe - 35-58 Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory
by Thomas Carrington & Bino Catasus - 59-97 Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications
by Trevor Hopper & Maria Major - 99-142 Making Business Partners: A Case Study on how Management Accounting Culture was Changed
by Marko Jarvenpaa - 143-171 Customer Focus - An Accountability Dilemma
by Mikael Caker - 173-196 The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research
by Robert H. Chenhall & Frank Moers - 197-205 Endogeneity in Management Accounting Research: A Comment
by Laurence Van Lent - 207-215 Endogeneity and Empirical Accounting Research
by David F. Larcker & Tjomme O. Rusticus - 217-221 Endogeneity: A Reply to Two Different Perspectives
by Robert H. Chenhall & Frank Moers
2006, Volume 15, Issue 4
- 443-444 Editorial
by Salvador Carmona - 445-464 Contracting on the Stock Price and Forward-Looking Performance Measures
by Shane Dikolli & Igor Vaysman - 465-505 On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland
by Pascale Lapointe-Antunes & Denis Cormier & Michel Magnan & Sophie Gay-Angers - 507-509 Introduction to the Special Section on Conservatism in Accounting
by James Ohlson & Laurence Van Lent - 511-525 Identifying Conditional Conservatism
by Stephen Ryan - 527-564 International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing
by Joachim Gassen & Rolf Uwe Fulbier & Thorsten Sellhorn - 565-583 Capitalization of Costs and Expected Earnings Growth
by Kenton Yee - 585-604 Some Informational Aspects of Conservatism
by Avraham Beja & Dan Weiss - 605-626 Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study
by William Brown & Haihong He & Karen Teitel - 627-649 The Impact of Accounting Conservatism on the Compensation Relevance of UK Earnings
by Vincent O'connell - 651-656 Book Review
by Stella Fearnley - 665-668 European Accounting Review
by Kate Greig - 669-670 Announcement
by Kate Greig
2006, Volume 15, Issue 3
- 311-324 On the Role of Receivables in Managing Salesforce Incentives
by Anil Arya & John Fellingham & Hans Frimor & Brian Mittendorf - 325-349 The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic
by Katerina Hellstrom - 351-366 'The True and Fair View' of Executive Stock Option Valuation
by Seppo Ikaheimo & Nuutti Kuosa & Vesa Puttonen - 367-401 Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes
by Valerio Antonelli & Trevor Boyns & Fabrizio Cerbioni - 403-429 Differential Interpretations, Private Information and Trading Volume Around French Firms' Good News vs. Bad News Preliminary Announcements
by Salim Chahine
2006, Volume 15, Issue 2
- 153-179 Why an auditor can't be competent and independent: A french case study
by Chrystelle Richard - 181-218 Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)
by Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang - 219-251 Institutional and negotiated order perspectives on cost allocations: The case of the Swedish university sector
by Sven Modell - 253-271 Improving bankruptcy prediction with Hidden Layer Learning Vector Quantization
by J. C. Neves & A. Vieira - 273-287 Timeliness of corporate annual financial reporting in Greece
by Stephen Owusu-Ansah & Stergios Leventis - 289-296 On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey
by Mark Christensen
2006, Volume 15, Issue 1
- 3-36 Contract-Based budgeting in health care: A study of the institutional processes of accounting change
by Timo Hyvonen & Janne Jarvinen - 37-61 The negative impact of R&D capitalization: A value relevance approach
by Anne Cazavan-Jeny & Thomas Jeanjean - 63-87 Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption
by Christopher Nobes & Hans Robert Schwencke - 89-114 Swedish auditors' view of auditing: Doing things right versus doing the right things
by Peter Ohman & Einar Hackner & Anna-Maria Jansson & Finn Tschudi - 115-135 Hedge accounting incentives for cash flow hedges of forecasted transactions
by Barbara Pirchegger
2005, Volume 14, Issue 4
- 675-676 Editorial
by Kari Lukka - 677-724 The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy
by Valeri Nikolaev & Laurence van Lent - 725-757 An institutional perspective of accountants' new roles - the interplay of contradictions and praxis
by John Burns & Gudrun Baldvinsdottir - 759-787 User needs in sustainability reporting: Perspectives of stakeholders in Ireland
by Brendan O'Dwyer & Jeffrey Unerman & Elaine Hession - 789-813 The impact of US GAAP reconciliation requirements on choice of foreign stock exchange for firms from common law and code law countries
by Robert Durand & Ann Tarca - 815-838 Information management with specific investments and cost-based transfer prices
by Steffen Hinss & Alexis Kunz & Thomas Pfeiffer - 839-868 Explaining financial difficulties based on previous payment behavior, management background variables and financial ratios
by Peter Back
2005, Volume 14, Issue 3
- 447-474 The 'third hand': Private sector consultants in public sector accounting change
by Mark Christensen - 475-485 The questionable nature of 'third hand' public sector accounting solutions: A case for change?
by Christopher Humphrey - 487-524 Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences
by Rick Cuijpers & Willem Buijink - 525-569 On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research
by Yves Gendron & C. Richard Baker - 571-577 Introduction: Transitional economies and changing notions of accounting and accountability
by Pat Sucher & Katarzyna Kosmala & Svetlana Bychkova & Irene Jindrichovska - 579-602 True and Fair View or rzetelny i jasny obraz ? A survey of polish practitioners
by Katarzyna Kosmala - 603-633 Accounting in Ukraine since independence: Real politik, problems and prospects
by Irena Solodchenko & Pat Sucher - 635-655 Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic
by Irena Jindrichovska & Stuart Mcleay
2005, Volume 14, Issue 2
- 261-295 The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: Evidence from the Netherlands
by Erik Peek - 297-327 The Impact of departmental interdependencies and management accounting system use on subunit performance
by Jonas Gerdin - 329-334 The impact of departmental interdependencies and management accounting system use on subunit performance: A comment
by Frank Hartmann - 335-340 The impact of departmental interdependencies and management accounting system use on subunit performance: A second look
by Jonas Gerdin - 341-351 'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction
by Christopher Humphrey - 353-362 Accounting education, research and practice: After Enron, where do we go?
by Michael Diamond - 363-372 Rules, rogues, and risk assessors: Academic responses to Enron and other accounting scandals
by Sue Ravenscroft & Paul Williams - 373-382 Financial scandals, accounting change and the role of accounting academics: A perspective from North America
by David Cooper & Jeff Everett & Dean Neu - 383-394 Corporate governance crisis down under: Post-Enron accounting education and research inertia
by Lee Parker - 395-404 CSR after Enron: A Role for the academic accounting profession?
by David Owen - 405-415 Nothing like the Enron affair could happen in France (!)
by Herve Stolowy - 417-427 After the scandals: A German-speaking perspective on management accounting research and education
by Albrecht Becker & Martin Messner - 429-439 In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators
by Jose Gonzalo & Anne Garvey
2005, Volume 14, Issue 1
- 3-39 Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?
by Denis Cormier & Michel Magnan & Barbara Van Velthoven - 41-61 The value relevance of environmental performance
by Lars Hassel & Henrik Nilsson & Siv Nyquist - 63-94 The explanatory factors of intellectual capital disclosure to financial analysts
by Emma Garcia-meca & Isabel Parra & Manuel Larran & Isabel Martinez - 95-99 Introduction
by Begona Giner & William Rees - 101-126 The introduction of International Accounting Standards in Europe: Implications for international convergence
by Katherine Schipper - 127-153 The adoption of International Accounting Standards in the European Union
by Geoffrey Whittington - 155-180 Earnings management under German GAAP versus IFRS
by Brenda van Tendeloo & Ann Vanstraelen - 181-212 A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU
by Philip Brown & Ann Tarca - 213-235 Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976
by Pekka Pirinen
2004, Volume 13, Issue 4
- 597-620 Audit quality and the going-concern decision-making process: Spanish evidence
by Emiliano Ruiz-Barbadillo & Nieves Gomez-Aguilar & Cristina De Fuentes-Barbera & Maria Antonia Garcia-Benau - 621-641 Fair value accounting in the agricultural sector: some implications for international accounting harmonization
by Charles Elad - 643-657 Intertemporal aggregation and incentives
by Anil Arya & Jonathan Glover & Pierre Jinghong Liang - 659-687 Performance management and management control: evaluated managers' point of view
by Annick Bourguignon - 689-711 Reactions of the Spanish capital market to qualified audit reports
by Maria Consuelo Pucheta Martinez & Antonio Vico Martinez & Maria Antonia Garcia Benau - 713-741 Taxable income differences between foreign and domestic controlled corporations in Norway
by John Christian Langli & Shahrokh Saudagaran - 743-770 Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards
by Johan Christiaens - 771-786 The impact of audit quality on earnings rounding-up behaviour: some UK evidence
by Tom Van Caneghem - 787-805 Voluntary disclosures of quoted pharmaceutical companies in Sweden and the UK: the development over the period 1984-98
by Sidney Gray & Kenth Skogsvik
2004, Volume 13, Issue 3
- 413-413 Editorial
by Kari Lukka - 415-441 Cost-quality conflict in audit firms: an empirical investigation
by B. Pierce & B. Sweeney - 443-464 Valuing external costs - from theory to practice: implications for full cost environmental accounting
by Nicolas Antheaume - 465-497 Predicting corporate failure: empirical evidence for the UK
by Andreas Charitou & Evi Neophytou & Chris Charalambous - 499-499 Introduction
by Anne Loft & Kim Jeppesen - 501-522 Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market
by Heidi Vander Bauwhede & Marleen Willekens - 523-540 The effects of environmental risk information on auditors' decisions about prospective financial statements
by Waymond Rodgers & Thomas Housel - 541-560 Auditor size and audit pricing: evidence from small audit firms
by Lasse Niemi - 561-582 The corporate image of auditors in a developing audit market within the EU: the case of Spain
by Peter Moizer & Maria Antonia Garcia Benau & Christopher Humphrey & Antonio Vico Martinez
2004, Volume 13, Issue 2
- 213-234 The effect of revised IAS 14 on segment reporting by IAS companies
by Jenice Prather-Kinsey & Gary Meek - 235-259 Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs
by Jeffrey Gramlich & Ole Sørensen - 261-292 Balance sheet versus earnings conservatism in Europe
by Juan Manuel Garcia Lara & Araceli Mora - 293-317 A collaborative approach for managing project cost of poor quality
by Teemu Malmi & Pekka Jarvinen & Paul Lillrank - 319-340 Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies
by Annalisa Prencipe - 341-371 Accounting for financial instruments in the banking industry: conclusions from a simulation model
by Gunther Gebhardt & Rolf Reichardt & Carsten Wittenbrink - 373-390 Accounting for derivatives: An evaluation of reporting practice by UK banks
by Margaret Woods & David Marginson
2004, Volume 13, Issue 1
- 5-5 Editorial
by Kari Lukka - 7-38 Unit costs in central government annual reports: a critical appraisal of the practices developed
by Peter Skærbæk & Jens Aaris Thisted - 39-71 Mobilizing local knowledge with 'Provocative' non-financial measures
by Juhani Vaivio - 73-104 Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context
by Jose J. Alcarria Jaime & Belen Gill de Albornoz Noguer - 105-130 Long-run abnormal returns and income smoothing in the Spanish stock market
by Raul Iniguez & Francisco Poveda - 131-159 The adjustment of financial ratios in the presence of soft budget constraints: evidence from Bulgaria
by Jozef Konings & Hylke Vandenbussche - 161-178 A descriptive analysis of audit price changes in the UK 1991-95
by Christopher Pong
2003, Volume 12, Issue 4
- 597-603 Intangibles and intellectual capital: an introduction to a special issue
by Baruch Lev & Stefano Zambon - 605-633 The economic value of the R&D intangible asset
by Marta Ballester & Manuel Garcia-Ayuso & Joshua Livnat - 635-659 Do financial analysts get intangibles?
by Eli Amir & Baruch Lev & Theodore Sougiannis - 661-697 Self-sorting, incentive compensation and human-capital assets
by A. Rashad Abdel-khalik - 699-732 Labour leverage, equity risk and corporate policy choice
by Joshua Rosett - 733-751 What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain
by Cristina Chaminade & Hanno Roberts - 753-779 Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria
by Michael Habersam & Martin Piber - 781-795 Intellectual capital accounting as management fashion: a review and critique
by Robin Fincham & Robin Roslender - 797-811 Accounting for intangible assets: current requirements, key players and future directions
by Stephen Powell
2003, Volume 12, Issue 3
- 409-442 On bringing more action into management accounting research: process considerations based on two constructive case studies
by Eva Labro & Tero-Seppo Tuomela - 443-463 Analysis and diagnosis of income smoothing in Spain
by B. Gill de Albornoz & Jose Alcarria - 465-487 The true and fair view construct in the context of the Polish transition economy: some local insights
by Katarzyna Kosmala-MacLullich - 489-513 Determinants of government underfunded public pension liabilities in the OECD
by Paul Klumpes - 515-547 Exploring notions of control across cultures: a narrative approach
by Tobias Scheytt & Kim Soin & Thomas Metz - 549-566 Accounting change in Norway
by David Alexander & Hans Schwencke - 567-579 Investor relations on the Internet: a survey of the Euronext zone
by J. Geerings & L. H. H. Bollen & H. F. D. Hassink - 581-591 Global Financial Reporting
by Jan Klaassen
2003, Volume 12, Issue 2
- 261-262 Review
by Kari Lukka - 263-285 The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism
by Wim Van der Stede - 287-309 Accrual-based compensation, depreciation and investment decisions
by Alfred Wagenhofer - 311-325 Earnings management as a predictor of future profitability of Finnish firms
by Juha-Pekka Kallunki & Minna Martikainen - 327-355 Intangibles and credit decisions: results from an experiment
by Bino Catasus & Jan-Erik Grojer - 357-377 Evaluating the effects of financial ratio adjustment in European financial statements
by Jose Gallizo & Fernando Jimenez & Manuel Salvador - 379-386 The Beginnings of Accounting and Accounting Thought
by Claude Cossu - 386-390 A Comparative Analysis of Regulatory Strategies in Accounting and their Impact on Corporate Compliance
by Rouba Chantiri - 390-393 Research Method and Methodology in Finance and Accounting (2nd edn)
by Sten Jonsson - 393-397 The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards
by Herve Stolowy
2003, Volume 12, Issue 1
- 3-27 International regulation of audit quality: full harmonization or mutual recognition? An economic approach
by Marco Trombetta - 29-46 An international comparison of income statement and balance sheet information: Germany, Japan and the US
by Ervin Black & John White - 47-76 Impacts of revenue sharing, profit sharing and transfer pricing on quality-improving investments
by Anne Chwolka & Dirk Simons - 77-83 Special section on management control and new information technologies
by Markus Granlund & Jan Mouritsen - 85-121 Implementation of an integrated accounting and cost management system using the SAP system: a field study
by Sudhir Lodh & Michael Gaffikin - 123-153 Enterprise Resource Planning systems and accountants: towards hybridization?
by Ariela Caglio - 155-173 Management Accounting And Information Systems: Erp Versus Bob
by Timo Hyvonen - 175-199 Manufacturing strategy implementation and cost management systems effectiveness
by Andreas Nicolaou - 201-233 ERP systems and management accounting change: opportunities or impacts? A research note
by Robert Scapens & Mostafa Jazayeri - 235-252 Book reviews
by Yves Bernheim
2002, Volume 11, Issue 4
- 653-679 Institutional perspectives on cost allocations: integration and extension
by Sven Modell - 681-697 Depreciation in a model of probabilistic investment
by Anil Arya & John Fellingham & Doug Schroeder & Jonathan Glover - 699-722 Corporate non-participation in the ASB standard-setting process
by George Georgiou - 723-740 Accountability and accounting regulation: the case of the Spanish environmental disclosure standard
by Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva - 741-773 The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms
by Luzi Hail - 775-775 Debate Forum on Zimmerman's conjectures on management accounting research
by Kari Lukka - 777-785 'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research
by Anthony Hopwood - 787-794 Empirical managerial accounting research: are we just describing management consulting practice?
by Christopher Ittner & David Larcker - 795-803 Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical management accounting research
by Joan Luft & Michael Shields - 805-811 Homogeneity or heterogeneity of research in management accounting?
by Kari Lukka & Jan Mouritsen - 813-833 Book reviews
by Martin Walker
2002, Volume 11, Issue 3
- 481-508 The development of activity-based costing journal literature, 1987-2000
by Trond Bjørnenak & Falconer Mitchell - 509-535 Detecting falsified financial statements: a comparative study using multicriteria analysis and multivariate statistical techniques
by Ch. Spathis & M. Doumpos & C. Zopounidis - 537-572 Do managers perform better under EVA bonus schemes?
by Stephen Riceman & Steven Cahan & Mohan Lal - 573-599 Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value
by Miguel Arce & Araceli Mora - 601-629 Interpretation of probability expressions by financial directors and auditors of UK companies
by Jon Simon
2002, Volume 11, Issue 2
- 213-213 Editorial
by Kari Lukka - 215-243 The size effect in the administration costs of charities
by Jurgen Kahler & Adrian Sargeant - 245-275 Immediate trends in Internet reporting
by Zezhong Xiao & Michael John Jones & Andy Lymer - 277-289 Research and practice in management accounting: improving integration and communication
by Falconer Mitchell - 291-304 Special Section: Mapping variety in the history of accounting and management practices
by Salvador Carmona & Luca Zan - 305-327 Twentieth-century textbook budgetary discourse: formalization, normalization and rebuttal in an Anglo-Saxon environment
by Lee Parker - 329-356 The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison
by Nicolas Berland & Trevor Boyns - 357-376 The Bank of the State and the state of the Bank: Annual Accounts of the Banco de Espana, 1872-94
by Marcia Annisette & Marta Macias - 377-399 'Men of small standing'? Locating accountants in English society during the mid-nineteenth century
by Stephen Walker - 401-417 Financial reporting in the context of crisis: reconsidering the impact of the 'mania' on early railway accounting
by S. McCartney & A. J. Arnold - 419-439 Accounting and control in the founding of the New Settlements of Sierra Morena and Andalucia, 1767-72
by Concha Alvarez-Dardet Espejo & Juan Banos Sanchez-Matamoros & Francisco Carrasco Fenech - 441-452 Accounting and slavery: the accounts of the English South Sea Company, 1713-22
by Rafael Donoso Anes - 453-472 Insights to be gained from the study of ancient accounting history: some reflections on the new edition of Finley's The Ancient Economy
by Richard Macve
2002, Volume 11, Issue 1
- 1-2 Editorial
by Kari Lukka - 3-7 Special Issue to celebrate the twenty-fifth anniversary of the European Accounting Association: Introduction
by Kari Lukka & Anne Loft - 9-32 History matters: lessons from twenty-five years of the European Accounting Association
by Salvador Carmona - 33-41 Creating a new community: the establishment and development of the European Accounting Association
by Anthony Hopwood - 43-75 From newsletter to academic journal: creating the European Accounting Review
by Anne Loft & Ann Jorissen & Peter Walton - 77-81 The Doctoral Colloquium of the EAA and European research traditions
by David Cooper - 83-86 A true and fair view on a harmonious and well-balanced alliance: EAA and EIASM
by Gerry van Dyck - 87-92 EAA congresses: an overview
by Reino Majala - 93-97 The first twenty-five years of the European Accounting Association: an American view
by Stephen Zeff - 99-117 European management accounting research: traditions in the making
by Alnoor Bhimani - 119-151 Accounting and capital markets: a survey of the European evidence
by Pascal Dumontier & Bernard Raffournier - 153-190 Financial accounting developments in the European Union: past events and future prospects
by Axel Haller - 191-201 Appendix: names and places of the European Accounting Association
by Salvador Carmona
2001, Volume 10, Issue 4
- 679-704 The information content of earnings and turnover announcements in France
by Jean-Francois Gajewski & Bertrand Quere - 705-724 Cameral accounting and cash flow reporting: some implications for use of the direct or indirect method
by Norvald Monsen - 725-749 Professional accounting bodies' disciplinary procedures: accountable, transparent and in the public interest?
by Mary Canning & Brendan O'Dwyer - 751-761 Transparency and accountability of the professional accountancy bodies: some observations on the Canning and O'Dwyer paper
by Prem Sikka - 763-786 Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany
by C. Richard Baker & Alain Mikol & Reiner Quick - 787-802 Audit quality, auditor behaviour and the psychological contract
by Olivier Herrbach - 803-815 Gender, the state and the audit profession: evidence from Spain (1942-88)
by Nieves Carrera & Isabel Gutierrez & Salvador Carmona - 817-841 Auditor independence in economies in transition: a study of Russia
by Pat Sucher & Svetlana Bychkova - 843-867 The emergence of the Big Five in Sweden
by Eva Wallerstedt
2001, Volume 10, Issue 3
- 407-437 Measuring to understand intangible performance drivers
by Ulf Johanson & Maria Mårtensson & Matti Skoog - 439-459 The international firms as new entrants to the statutory audit market: an empirical analysis of auditor selection in Greece, 1993 to 1997
by David Citron & Gikas Manalis - 461-499 Agency costs and audit quality: evidence from France
by Charles Piot