Abacus

2001 - 2008

Edited by G.W. Dean and S. Jones

from Accounting Foundation, University of Sydney
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Volume 44, issue 3, 2008

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

EDITORIAL pp. i-vii

Graeme Dean

Volume 44, issue 2, 2008

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

EDITORIAL pp. i-viii

Graeme Dean

Volume 44, issue 1, 2008

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

EDITORIAL pp. i-v

Graeme Dean and Stewart Jones

Volume 43, issue 4, 2007

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

EDITORIAL pp. i-ii

Graeme Dean

Volume 43, issue 3, 2007

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

Forum Editorial pp. i-vii

Graeme Dean and Ed Altman

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

Volume 42, issue 3-4, 2006

Introduction pp. 291-295

Stuart McLeay

Evidence-based financial reporting regulation pp. 296-301

Willem Buijink

Dirty surplus accounting flows and valuation errors pp. 302-344

Helena Isidro, John O'Hanlon and Steven Young

Discussion of Isidro, O'Hanlon and Young pp. 345-353

Ann Tarca

Earnings conservatism: panel data evidence from the European Union and the United States pp. 354-378

Christos A. Grambovas, Begoña Giner and Demetris Christodoulou

Discussion of Grambovas, Giner and Christodoulou pp. 379-387

Michael Bradbury

Expected earnings growth and the cost of capital: an analysis of accounting regime change in the European financial market pp. 388-414

Christina Dargenidou, Stuart McLeay and Ivana Raonic

Discussion of Dargenidou, McLeay and Raonic pp. 415-425

Graham Partington

Effects of database choice on international accounting research pp. 426-454

Juan Manuel García Lara, Beatriz Garcia Osma and Belén Gill de Albornoz Noguer

Discussion of García Lara, García Osma and Gill de Albornoz Noguer pp. 455-460

Stewart Jones

International financial reporting standards and experts' perceptions of disclosure quality pp. 461-498

Holger Daske and Günther Gebhardt

Discussion of daske and gebhardt pp. 499-502

Natalie Gallery

Volume 42, issue 2, 2006

Introduction: true and fair-"anachronism" or "quality criterion" par excellence? pp. 129-131

Frank L. Clarke

A true and fair view of the principles/rules debate pp. 132-164

David Alexander and Eva Jermakowicz

Principles- versus rules-based accounting standards: the FASB's standard setting strategy pp. 165-188

George J. Benston, Michael Bromwich and Alfred Wagenhofer

Rules, principles and judgments in accounting standards pp. 189-204

Bruce Bennett, Michael Bradbury and Helen Prangnell

Perceptions of the true and fair view concept: an empirical investigation pp. 205-235

Ngaire Kirk

Real (adaptation) options and the valuation of equity: some empirical evidence pp. 236-265

Ali Ataullah, Andrew Higson and Mark Tippett

Social reporting by islamic banks pp. 266-289

Bassam Maali, Peter Casson and Christopher Napier

Volume 42, issue 1, 2006

Accounting for deferred tax in Japanese Banks and the consequences for their international operations pp. 1-21

Maria A. Gee and Tomoko Mano

Equity accounting adoption in regulated and unregulated settings: an empirical study pp. 22-42

Richard D. Morris and Isabel Gordon

Reporting on software development projects to senior managers and the board pp. 43-65

G. R. Oliver and R. G. Walker

The Italian economia aziendale and chambers' CoCoA pp. 66-86

Francesco Capalbo and Frank Clarke

The effect of accounting firm mergers on the market for audit services: New Zealand evidence pp. 87-104

Rachel Baskerville and David Hay

Bury pacioli in africa: a bookkeeper's reification of accountancy pp. 105-127

Aida Sy and Tony Tinker