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Content
2002, Volume 11, Issue 4
- 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 - 501-504 The changing public sector: from transition to transformation
by Irvine Lapsley - 505-522 Caught in an evaluatory trap: a dilemma for public services under NPFM
by Olov Olson & Christopher Humphrey & James Guthrie - 523-543 Transforming the public sector: management consultants as agents of change
by Irvine Lapsley & Rosie Oldfield - 545-560 Managed health care perspectives: a study of management accounting reforms on managing financial difficulties in a health care organization
by Lars-Goran Aidemark - 561-581 Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects
by Inger Johanne Pettersen - 583-599 Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway
by Åge Johnsen & Pentti Meklin & Lasse Oulasvirta & Jarmo Vakkuri - 601-619 Public-private partnership and private finance initiatives in the EU and Spanish local governments
by Lourdes Torres & Vicente Pina - 621-643 Politicians and output-oriented performance evaluation in municipalities
by Henk Ter Bogt - 645-660 Transparency in local government: antipodean initiatives
by June Pallot
2001, Volume 10, Issue 2
- 215-256 Research into product costing practice: a European perspective
by John Brierley & Christopher Cowton & Colin Drury - 257-289 An explanatory model of managers' information needs: implications for management accounting
by Carla Mendoza & Pierre-Laurent Bescos - 291-314 Valuation implications of capital structure: a contextual approach
by Begona Giner & Carmelo Reverte - 315-341 The explanatory and predictive power of different specifications of the Ohlson (1995) valuation models
by Michael McCrae & Henrik Nilsson - 343-359 The development of accounting in Slovakia
by Peter Daniel & Zuzana Suranova & Ignace De Beelde - 361-383 New opportunities for farm accounting
by Josep Maria Argiles & Eric John Slof
2001, Volume 10, Issue 1
- 1-1 Editorial
by Kari Lukka - 3-32 Inertia in the attributional content of annual accounting narratives
by W. Aerts - 33-50 Cost management and value creation: the missing link
by C. J. McNair & Lidija Polutnik & Riccardo Silvi - 51-72 Measurement of harmony of financial reporting within and between countries: the case of the Nordic countries
by Sally Aisbitt - 73-105 Accounting information and the prediction of farm non-viability
by Josep Argiles - 107-131 The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic
by Irena Jindrichovska - 133-147 European languages of account
by R. H. Parker - 149-171 Developing accounting and audit in a transition economy: the Romanian experience
by N. King & A. Beattie & A. -M. Cristescu & P. Weetman - 173-186 The information content of investment tax credits
by Dimosthenis Hevas & Aphroditi Papadaki
2000, Volume 9, Issue 4
- 477-498 Occupational identity of management accountants in Britain and Germany
by Thomas Ahrens & Christopher Chapman - 499-517 To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives
by Juha Kinnunen & Jyrki Niskanen & Eero Kasanen - 519-539 Is the annual budget really dead?
by Bo-Goran Ekholm & Jan Wallin - 541-567 Modernization versus problematization: value-for-money audit in public services
by I. Lapsley & C. K. M. Pong - 569-587 The effects of national institutions on audit research: evidence from Europe and North America
by Steven Maijoor & Roger Meuwissen & Luc Quadackers - 589-591 The future of the accounting profession in Europe
by Peter Walton - 593-601 What is the role of Europe in an increasingly harmonized world?
by Frank Harding - 603-624 Challenges facing the accountancy profession
by Henri Olivier - 625-638 Regulating auditor independence
by Erik Van Der Plaats - 639-642 The auditor market and auditor independence
by Rolf Windmoller - 643-654 Accounting and financial audit harmonization in the European Union
by Jose Luis Lopez Combarros - 655-672 Financial reporting enforcement mechanisms as an element of corporate governance in Germany and reflections on their further development
by Klaus-Peter Naumann
2000, Volume 9, Issue 3
- 337-337 Editorial
by Kari Lukka - 339-340 In appreciation of Dieter Ordelheide
by Anthony Hopwood - 341-343 Obituary: Dieter Ordelheide (1939-2000)
by Michael Power - 345-347 Tribute to Dieter Ordelheide
by Christian Leuz & Dieter Pfaff - 349-369 Evaluating the statistical significance of de facto accounting harmonization: a study of European global players
by Leandro Canibano & Araceli Mora - 371-385 Auditor liability rules under imperfect information and costly litigation: the welfare-increasing effect of liability insurance
by Ralf Ewert & Eberhard Feess & Martin Nell - 387-417 The contractual and value relevance of reported earnings in a dividend-focused environment
by Denis Cormier & Michel Magnan & Bernard Morard - 419-442 Impact of renewable long-term audit mandates on audit quality
by Ann Vanstraelen - 443-452 Earnings cosmetics in a tax-driven accounting environment: evidence from Finnish public firms
by Jyrki Niskanen & Matti Keloharju
2000, Volume 9, Issue 2
- 159-204 Cost allocation in Britain: towards an institutional analysis
by M. N. Ahmed & R. W. Scapens - 205-224 Audit quality: attributes, private safeguards and the role of regulation
by Benito Arrunada - 225-243 Size and book-to-market factors in the relationship between average stock returns and average book returns: some evidence from an emerging market
by Dimitrios Kousenidis & Christos Negakis & Iordanis Floropoulos - 245-263 A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies
by Florence Depoers - 285-319 Comparative management accounting in Europe: an undergraduate education perspective
by Anna Pistoni & Laura Zoni
2000, Volume 9, Issue 1
- 7-29 Environmental disclosures in the annual reports of large companies in Spain
by Jose Moneva & Fernando Llena - 31-52 Environmental management accounting in Europe: current practice and future potential
by Matteo Bartolomeo & Martin Bennett & Jan Jaap Bouma & Peter Heydkamp & Peter James & Teun Wolters - 53-79 A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies
by Carol Adams & Nongnooch Kuasirikun - 81-98 The new social audits: accountability, managerial capture or the agenda of social champions?
by David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman - 99-109 Experimenting with assessing corporate social responsibility in France: an exploratory note on an initiative by social economy firms
by Michel Capron & Rob Gray - 111-129 Environmental accounting, auditing and reporting in Europe: the role of FEE
by David Collison & Saskia Slomp - 131-144 Stakeholders expectations of an environmental management system: some exploratory research
by Jan Jaap Bouma & Nancy Kamp-Roelands - 151-153 EIASM workshop on 'Managing Cultural Organizations', London, 5-6 January 2001
by Patrick Boylan & Peter Cannon-Brookes & Luca Zan
1999, Volume 8, Issue 4
- 585-607 Regularities in the equity price response to earnings announcements in Spain
by Maria Jose Arcas Pellicer & William Page Rees - 609-629 The value relevance of earnings disaggregation provided in the Spanish profit and loss account
by Begona Giner & Carmelo Reverte - 631-654 Do cash flows reported by firms articulate with their income statements and balance sheets? Descriptive evidence from Finland
by Juha Kinnunen & Markku Koskela - 655-673 Information management and transfer pricing
by Ulf Schiller - 675-700 Russian local governmental reforms: autonomy for accounting development?
by Anatoli Bourmistrov & Frode Mellemvik - 701-730 Success in failure? Reflections on the changing Spanish audit environment
by Maria Antonia Garcia Benau & Emiliano Ruiz Barbadillo & Christopher Humphrey & Walid Al Husaini - 731-747 The future international tax environment and European tax harmonization: a personal view
by Simon James - 749-776 Taxation research in an accounting context: future prospects and interdisciplinary perspectives
by Margaret Lamb & Andrew Lymer - 777-795 An empirical study on the performance of Supreme Audit Institutions in European Union privatizations
by L. Torres & V. Pina - 803-804 Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports
by Johan Christiaens - 805-813 Towards a global accounting qualification? A Report from the 16th Session of the ISAR Group of the UN Palais de Nations, Geneva, 17-19 February 1999
by Caroline Aggestam
1999, Volume 8, Issue 3
- 421-441 Accounting information, salesforce compensation and acquisition of new customers
by Maximilian Jung & Christian Riegler - 443-461 Accountants and the everyday: or what the papers said about the Irish accountant and tax evasion
by Philip Bougen & Joni Young & Edward Cahill - 463-480 A profile of European accounting research: evidence from leading research journals
by Salvador Carmona & Isabel Gutierrez & Macario Camara - 481-491 Earnings manipulation: cost of capital versus tax
by Aasmund Eilifsen & Kjell Henry Knivsfla & Frode Saettem - 493-497 Earnings manipulation: cost of capital versus tax. A commentary
by Niclas Hellman - 499-521 The images of the Big Six audit firms in the Czech Republic
by Pat Sucher & Peter Moizer & Marcela Zarova - 523-548 'True and fair' in the Netherlands: inzicht or getrouw beeld ?
by Stephen Zeff & Willem Buijink & Kees Camfferman - 549-563 Note on Booth et al., 'Earnings and stock returns: evidence from Germany'
by H. P. Moller - 565-568 Reply to 'Note on "Earnings and stock returns: evidence from Germany" '
by G. Geoffrey Booth & J. Broussard & Otto Loistl - 575-578 Evaluating investment decisions in advanced manufacturing systems: a fuzzy set theory approach
by Magdy Gamal Abdel-Kader
1999, Volume 8, Issue 2
- 195-218 The role of dividends in valuation models used by analysts and fund managers
by Richard Barker - 219-237 Making an accounting entity: the case of the hospital in Finnish health care reforms
by Liisa Kurunmaki - 239-252 Non-audit fees, disclosure and audit quality
by Clive Lennox - 253-263 Board characteristics and audit pricing post-Cadbury: a research note
by Noel O'Sullivan - 265-286 Transfer prices and incentive contracts in vertically-integrated divisionalized companies
by Eric John Slof - 289-301 Internet and the future of reporting in Europe
by Andrew Lymer - 303-319 The future of intelligent Internet agents in European financial reporting
by A. A. Baldwin & S. L. M. Williams - 321-333 Financial reporting on the Internet by leading UK companies
by B. M. Craven & C. L. Marston - 335-350 Financial reporting on the Internet and the external audit
by Roger Debreceny & Glen Gray - 351-364 A survey on the use of the Internet for investor relations in the USA, the UK and Germany
by Dominic Deller & Michael Stubenrath & Christoph Weber - 365-371 External reporting of accounting and financial information via the Internet in Spain
by Catherine Gowthorpe & Oriol Amat - 373-381 The Internet as a vehicle for investor relations: the Swedish case
by Pontus Hedlin - 383-395 Financial information on the Internet: a survey of the homepages of Austrian companies
by Barbara Pirchegger & Alfred Wagenhofer
1999, Volume 8, Issue 1
- 1-22 Reducing the burden of US GAAP reconciliations by foreign companies listed in the United States: the key question of materiality
by Carol Adams & Pauline Weetman & Edward Jones & Sidney Gray - 23-49 Target costing, co-ordination and strategic cost management
by Ralf Ewert & Christian Ernst - 51-65 The future of auditing: the debate in the UK
by David Hatherly - 67-92 Comparative analysis of failure prediction methods: the Finnish case
by Teija Laitinen & Maria Kankaanpaa - 93-113 The Spanish accounting system and international accounting harmonization
by Jose Lainez & Jose Jarne & Susana Callao - 115-137 A description of the contents of the long-form statutory audit reports of a sample of Polish listed companies for 1996
by Marek Schroeder - 139-156 An empirical study of accountability: delegation of responsibility and external disclosure in some Swedish companies
by U. Tornqvist - 157-189 From plan to market: financial statements and economic transition in the East German enterprise
by S. David Young
1998, Volume 7, Issue 4
- 579-604 The role of accrual accounting in restricting dividends to shareholders
by Christian Leuz - 605-621 The margins of accounting
by Peter Miller - 623-635 International transfer pricing and income shifting: evidence from the UK
by P. B. Oyelere & C. R. Emmanuel - 639-653 Qualified audit reports in Finland: evidence from large companies
by Erkki Laitinen & Teija Laitinen - 655-673 Towards the establishment of an internal market for audit services within the European Union
by Steven Maijoor & Willem Buijink & Roger Meuwissen & Arjen Van Witteloostuijn - 675-696 The early adoption of consolidated accounting in Spain
by Araceli Mora & William Rees - 697-707 Internationalization of Dutch accounting firms
by Henk Post & Celeste Wilderom & Sytse Douma - 709-722 Auditing regulation and the statutory auditor's responsibilities in Norway
by A. Eilifsen - 723-751 The development of the role of the audit in the Czech Republic
by Pat Sucher & Ivan Zelenka - 764-766 Fifth Workshop on Management Accounting and Control
by Marta Macias & Carlos Larrinaga - 767-771 Warnings from 'the audit society': an opportunity not to be missed
by Amanda Stephens & Helen Smith
1998, Volume 7, Issue 3
- 357-380 Accounting and Business Economics in Spain
by Vicente Montesinos Julve - 407-440 The development of the role of the statutory audit in the transitional Polish economy
by Danuta Krzywda & Derek Bailey & Marek Schroeder - 441-465 Auditor choices and auditor reporting practices: evidence from Finnish small firms
by Stefan Sundgren - 467-491 Disciplinary practices and auditors in Europe: a comparison between Germany and the Netherlands
by Ivo Blij & Harold Hassink & Gerard Mertens & Reiner Quick - 493-516 Harmonization relating to auditor independence: the Eighth Directive, the UK and Germany
by Lisa Evans & Christopher Nobes - 517-539 Reinventing auditing, redefining consulting and independence
by Kim Klarskov Jeppesen - 541-569 Audit independence and nonaudit services: a comparative study in differing British and French perspectives
by Alain Mikol & Peter Standish - 571-574 Accounting for performance evaluation: effects of uncertainty on the appropriateness of accounting performance measures
by Frank Hartmann
1998, Volume 7, Issue 2
- 163-183 Accounting earnings and firm valuation: the French case
by Pascal Dumontier & Real Labelle - 185-208 Reforming the reform: changing roles for accounting and management in the Italian health care sector
by Giuseppe Marcon & Fabrizio Panozzo - 209-236 The politics of accounting technology in Danish central government
by Peter Skaerbaek - 237-255 Employment and remuneration of Irish chartered accountants: evidence of
by Niamh Brennan & Patrick Nolan - 257-274 Accounting in a European minority language: accounting in Welsh
by Nerys Fuller-Love - 275-288 The Contingency Model of Governmental Accounting Innovations: a discussion
by Norvald Monsen & Salme Nasi - 289-314 International accounting education in Western Europe
by Herve Stolowy & Michel Tenenhaus - 315-321 Considering interrelationships in strategic decisions
by Wolfgang Ossadnik - 323-330 The future shape of harmonization: some responses
by Christopher Nobes - 331-333 The future shape of harmonization: a reply
by John Flower - 345-347 The evolution of corporate governance and management control in a post-socialist society: the case of a Czech textile company
by Jenny van Sten-van't Hoff
1998, Volume 7, Issue 1
- 1-30 Knowledge, motivation and accounting form: an historical exploration
by Alnoor Bhimani - 31-40 A note on the information content of parent company versus consolidated earnings in Finland
by Jyrki Niskanen & Juha Kinnunen & Eero Kasanen - 41-63 A comparison of the information content of US and Danish earnings
by Thomas Plenborg - 65-82 Quality dimensions in external audit services- an external user perspective
by Bent Warming-Rasmussen & Lars Jensen - 83-104 Exploring the influences and constraints on creative accounting in the United Kingdom
by Atul Shah - 105-124 The usefulness of earnings in explaining stock returns in an emerging market: the case of Cyprus
by Nikos Vafeas & Lenos Trigeorgis & Xenia Georgiou - 125-148 Harmonization of the structure of audit firms: incorporation in the UK and Germany
by Lisa Evans & Christopher Nobes
1998, Volume 6, Issue 3
- 355-375 Auditor independence, incomplete contracts and the role of legal liability
by Daron Acemoglu & Miles Gietzmann - 377-392 Delayed price response to the announcements of earnings and its components in Finland
by G. Geoffrey Booth & Juha-Pekka Kallunki & Teppo Martikainen - 393-437 The development of industrial accounting in Britain and France before 1880: a comparative study of accounting literature and practice1
by Trevor Boyns & John Richard Edwards & Marc Nikitin - 439-464 Some formal properties of capital maintenance and revaluation systems in financial accounting
by J. M. Gutierrez & G. Whittington - 465-485 An approach for measuring the degree of comparability of financial accounting information
by Vera Krisement - 487-492 The determinants of voluntary financial disclosure by Swiss listed companies: a comment
by Stephen Owusu-Ansah - 493-496 The determinants of voluntary financial disclosure by Swiss listed companies: a reply
by Bernard Raffournier - 501-507 A note on the Quasi-Bayesian audit risk model for dollar unit sampling1
by A. Hernandez-Bastida & F. J. Vazquez-Polo - 509-526 The origin and evolution of charts of accounts in Poland
by Alicja Jaruga & Anna Szychta - 527-539 Whatever happened to the Quadro Fedele?
by Laurence Took - 541-544 EIASM Intensive Seminar and Workshop on Japanese Practices in Management Accounting (Paris, 28-30 October 1996)
by Regine Slagmulder
1998, Volume 6, Issue 2
- 175-197 Accounting and business economics traditions in the Netherlands
by J. L. Bouma & D. W. Feenstra - 199-229 Accounting and business economics traditions in Finland - from a practical discipline into a scientific subject and field of research
by Salme Nasi & Juha Nasi - 231-250 Accounting, economics and management in France: the slow emergence of an 'accounting science'
by Jean Pierre Nioche & Yvon Pesqueux - 253-264 The market for audit services in the Netherlands
by Henk Langendijk - 265-277 The accounting treatment of research and development expenditure: views of UK company accountants
by Bill Nixon