Abacus

2001 - 2009

Edited by G.W. Dean and S. Jones

from Accounting Foundation, University of Sydney
Series data maintained by Christopher F. Baum ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 45, issue 3, 2009

Forum Editorial: WHITHER IN INTANGIBLES RESEARCH? pp. i-viii

Stewart Jones and Graeme Dean

Organization Capital pp. 275-298

Baruch Lev, Suresh Radhakrishnan and Weining Zhang

Discussion of Lev, Radhakrishnan and Zhang pp. 299-311

R. G. Walker

Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy-Views From the U.K pp. 312-341

Elisabeth Dedman, Sulaiman Mouselli, Yun Shen and Andrew W. Stark

Discussion of Dedman, Mouselli, Shen and Stark pp. 342-357

Michael Bradbury

Accounting for Intangible Assets: There is Also an Income Statement pp. 358-371

Stephen H. Penman

Discussion of Penman pp. 372-378

D. J. Johnstone

Accounting For Goodwill pp. 379-389

Martin Bloom

Discussion of Bloom pp. 390-396

Wayne Lonergan

Volume 45, issue 2, 2009

EDITORIAL pp. i-iii

Graeme Dean and Stewart Jones

Pierpont and the Capital Market pp. 147-170

Philip Brown, Andrew Ferguson and Andrew B. Jackson

Public Sector Consolidated Statements-an Assessment pp. 171-220

R. G. Walker

The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia pp. 221-248

Allan Barton

Investment-Based Cost Accounting as a Fundamental Basis of Decision-Oriented Management Accounting pp. 249-274

Hans-Ulrich Küpper

Volume 45, issue 1, 2009

New Public Management: The Cruellest Invention of the Human Spirit?-super-1 pp. 1-21

Irvine Lapsley

Self-Fulfilling Prophecies of Failure: The Endogenous Balance Sheets of Distressed Companies pp. 22-43

G. Meeks and J. G. Meeks

Capital Project Analysis When Cash Flows Evolve as a Continuous Time Branching Process pp. 44-65

Ian Davidson, Yoshikatsu Shinozawa and Mark Tippett

Bayesian Fraud Risk Formula for Financial Statement Audits pp. 66-87

Rajendra P. Srivastava, Theodore J. Mock and Jerry L. Turner

Consistency, Value Relevance and Sufficiency of Book for Market Values in Five Japanese Conglomerates Over the Period 1950-2004 pp. 88-123

Terence Cooke, Teruyo Omura and Roger Willett

Corporate Governance and the Prediction of the Impact of AIFRS Adoption pp. 124-145

John Goodwin, Kamran Ahmed and Richard Heaney

Volume 44, issue 4, 2008

EDITORIAL pp. i-ix

Graeme Dean

The Search for Standard Costing in the United States and Britain pp. 341-376

Richard K. Fleischman, Trevor Boyns and Thomas N. Tyson

Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations: The Case of a Large Local Government Authority pp. 377-398

Claudine Umashev and Roger Willett

Accounting for Public Hospitals: A Case Study of Modified GAAP pp. 399-422

Sheila Ellwood

Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget pp. 423-442

Larissa Kyj and Robert J. Parker

The" Dialogus de Scaccario" ("c".1179): The First Western Book on Accounting? pp. 443-474

Michael John Jones

Volume 44, issue 3, 2008

EDITORIAL pp. i-vii

Graeme Dean

A Proposal to Replace 'True and Fair View' With 'Acceptable Risk of Material Misstatement' pp. 225-250

Wally Smieliauskas, Russell Craig and Joel Amernic

Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study pp. 251-283

Sven Modell and Fredrika Wiesel

Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom pp. 284-309

Ilias G. Basioudis, Evangelos Papakonstantinou and Marshall A. Geiger

Reflections on Amernic and Craig: A Note pp. 310-316

Dale Horniachek

Influence of Culture on Earnings Management: A Note pp. 317-340

Timothy S. Doupnik

Volume 44, issue 2, 2008

EDITORIAL pp. i-viii

Graeme Dean

Forum Guest Editorial pp. 137-138

Stuart Mcleay

Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View pp. 139-168

Geoffrey Whittington

Discussion of Whittington pp. 169-180

Michael Bradbury

To Fair Value or Not to Fair Value: A Broader Perspective pp. 181-208

Joshua Ronen

Discussion of Ronen pp. 209-216

Stuart Turley

Commentary on Siena Open Forum: Conceptual Framework pp. 217-224

Günther Gebhardt and Graeme Dean

Volume 44, issue 1, 2008

EDITORIAL pp. i-v

Graeme Dean and Stewart Jones

Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence pp. 1-21

Ahsan Habib

Making Management Auditable: The Implementation of Best Value in Local Government pp. 22-47

Michela Arnaboldi and Irvine Lapsley

Prospects: A Missing Piece of Current Selling Price Reporting pp. 48-60

Paul Rosenfield

Costs Associated With Going-Concern-Modified Audit Opinions: An Analysis of the Australian Audit Market pp. 61-81

Peter J. Carey, Marshall A. Geiger and Brendan T. O'connell

George R. Husband: Contributions to the Development of Accounting Thought pp. 82-108

Alan Reinstein, Gerald Alvin and Richard G. Vangermeersch

Multiple Dimensions of Accounting in the Development of GAAP pp. 109-135

J. J. Staunton

Volume 43, issue 4, 2007

EDITORIAL pp. i-ii

Graeme Dean

Accounting Valuation Models: A Short Primer pp. 429-437

Richard P. Brief

Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom pp. 438-473

Philip Brown and Ann Tarca

Politics of Financial Reporting and the Consequences for the Public Sector pp. 474-487

Christine Ryan, James Guthrie and Ron Day

Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants pp. 488-518

Jack Flanagan and Kevin Clarke

Volume 43, issue 3, 2007

Forum Editorial pp. i-vii

Graeme Dean and Ed Altman

Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model pp. 241-264

David A. Hensher and Stewart Jones

Discussion of Hensher and Jones pp. 265-270

Egon Kalotay

Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership pp. 271-296

Andreas Charitou, Neophytos Lambertides and Lenos Trigeorgis

Discussion of Charitou, Lambertides and Trigeorgis pp. 297-302

Michael Bradbury

Factors Affecting the Probability of Bankruptcy: A Managerial Decision Based Approach pp. 303-324

Maurice Peat

Discussion of Peat pp. 325-331

Kenth Skogsvik

Modelling Credit Risk for SMEs: Evidence from the U.S. Market pp. 332-357

Edward I. Altman and Gabriele Sabato

Discussion of Altman and Sabato pp. 358-362

David Johnstone

Surviving Chapter 11 Bankruptcies: Duration and Payoff? pp. 363-387

Brad Wong, Graham Partington, Maxwell Stevenson and Violet Torbey

Discussion of Wong "et al" pp. 388-395

Timothy C. G. Fisher

Explanators of Local Government Distress pp. 396-418

Stewart Jones and R. G. Walker

Discussion of Jones and Walker pp. 419-427

Ross Woodward

Volume 43, issue 2, 2007

The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research pp. 111-135

Ali Ataullah, Andrew Higson and Mark Tippett

Optimal Smoothing of Profit Via Overhead Allocation pp. 136-155

Steve Yu Shuo Su

Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice pp. 156-189

Aziz Jaafar and Stuart McLeay

The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence pp. 190-216

Geoffrey R. Frost

The Corporatization and Commercialization of Local Body Entities: A Study of Reported Financial Performance pp. 217-240

Jill Hooks and Chris Van Staden

Volume 43, issue 1, 2007

On the IASB comprehensive income project: an analysis of the case for dual income display pp. 1-26

Philippe Van Cauwenberge and Ignace De Beelde

The influence of culture on accountants' application of financial reporting rules pp. 27-48

George T. Tsakumis

Reporting entity concept: a case study of the failure of principles-based regulation pp. 49-75

R. G. Walker

The rise and fall of William Bassett Chinnery pp. 76-93

Michael E. Scorgie

The determinants of the price impact of block trades: further evidence pp. 94-106

Alex Frino, Elvis Jarnecic and Andrew Lepone