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Abacus
2001 - 2012
Edited by G.W. Dean and S. Jones
from Accounting Foundation, University of Sydney
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Volume 41, issue 3 , 2005
Determinants of accounting innovation implementation pp. 217-240 Margaret A. Abernethy and Jan Bouwens The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures pp. 241-264 Frank Hartmann Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change pp. 265-289 Bradley N. Potter An application of data envelopment analysis to the evaluation of audit risk: a reinterpretation pp. 290-306 Nurhan Davutyan and Lerzan Kavut Expert reports in Australian takeovers: fees and quality pp. 307-322 Martin Bugeja , Raymond da Silva Rosa and Terry Walter Investigating corporate management lobbying in the U.K. accounting standard-setting process: a multi-issue/multi-period approach pp. 323-347 George Georgiou Volume 41, issue 2 , 2005
Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet-Maker pp. 117-137 Ingrid Jeacle Professional Accounting Standards and the Public Sector-a Mismatch pp. 138-158 Allan Barton Accounting for the U.K.'s Private Finance Initiative: An Interview-Based Investigation pp. 159-180 Ron Hodges and Howard Mellett Govern(mentality) and Accounting: the Influence of Different Enlightenment Discourses in Two Spanish Cases (1761-1777) pp. 181-210 Juan Baños Sánchez-Matamoros , Fernando G. Gutiérrez-Hidalgo , Concha Álvarez-Dardet Espejo and Francisco Carrasco Fenech Volume 41, issue 1 , 2005
The focus of attention in financial reporting pp. 1-20 Paul Rosenfield Auditing in the United States: a historical perspective pp. 21-39 Dale L. Flesher , Gary John Previts and William D. Samson An exploration of the competitive value of an accurate accounting system pp. 40-54 Shane Moriarity Size and investment performance: a research note pp. 55-65 David R. Gallagher and Kyle M. Martin Accounting for expenditure on software development for internal use pp. 66-91 R. G. Walker and G. R. Oliver The effect of legislation on corporate disclosure practices pp. 92-109 Stephen Owusu-Ansah and Joanna Yeoh Volume 40, issue 3 , 2004
Two Views of Accounting Measurement pp. 265-279 George J. Staubus Accounting Principles, Internal Conflict and the State: The Case of the ICAEW, 1948-1966 pp. 280-320 Masayoshi Noguchi and John Richard Edwards A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks pp. 321-341 Robert P. Gray and Frank L. Clarke Reform of Accounting Education in the Post-Enron Era: Moving Accounting 'Out of the Shadows' pp. 342-378 Joel Amernic and Russell Craig Accounting Reform in Australia: Contrasting Cases of Agenda Building pp. 379-404 Stewart Jones , Sheikh F. Rahman and Peter W. Wolnizer Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities pp. 405-435 Carol A. Adams and Ken J. McPhail Volume 40, issue 2 , 2004
On Brian P. West's "Professionalism and Accounting Rules" pp. 139-156 George J. Staubus Gaps in Guidelines on Audit Committees pp. 157-192 R. G. Walker Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China pp. 193-218 Jason Zezhong Xiao , Pauline Weetman and Manli Sun Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness pp. 219-237 George Georgiou Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments pp. 238-258 Eddy Cardinaels , Filip Roodhooft and Luk Warlop Volume 40, issue 1 , 2004
Modern Costing Innovations and Legitimation: A Health Care Study pp. 1-20 Michela Arnaboldi and Irvine Lapsley Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information pp. 21-48 Paul A. Griffin , Joseph A. Grundfest and Michael A. Perino The Profits of the Dutch East India Company's Japan Trade pp. 49-75 Kees Camfferman and Terence E. Cooke The Impact of the Type of Accounting Standards on Preparers' Judgments pp. 76-93 Jim Psaros and Ken T. Trotman Judgment and Decision Making in Project Continuation: A Study of Students as Surrogates for Experienced Managers pp. 94-116 C. Janie Chang and Joanna L. Y. Ho Applying Conceptual Framework Principles to Superannuation-super-1 Fund Accounting pp. 117-131 Gerry Gallery and Natalie Gallery Volume 39, issue 3 , 2003
A Patch on GAAP pp. i-vi Robert R. Sterling Forum: The Accounting Conceptual Framework pp. 273-278 Murray Wells An Evolving Conceptual Framework? pp. 279-297 Graeme W. Dean and Frank L. Clarke The CF and Accounting Standards: The Persistence of Discrepancies pp. 298-309 Janice A. Loftus The Conceptual Framework as a Coherent System for the Development of Accounting Standards pp. 310-324 Brian Booth Reporting Performance: Comprehensive Income and its Components pp. 325-339 Susan Newberry Objectives of Financial Reporting pp. 340-355 R. G. Walker Measurement: A Way Forward pp. 356-374 R. G. Walker and Stewart Jones Harmonization and the Conceptual Framework: An International Perspective pp. 375-387 Stewart Jones and Peter W. Wolnizer Implications for the Conceptual Framework Arising From Accounting for Financial Instruments pp. 388-397 Michael E. Bradbury A Statement of Accounting Concepts for Level 1 of the Conceptual Framework? pp. 398-414 John Staunton Volume 39, issue 2 , 2003
Editorial pp. i-v Graeme Dean Keeping Watch! Recounting Twenty-Five Years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976-2001 pp. 147-185 Gary J. Previts , Helen M. Roybark and Edward N. Coffman Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case pp. 186-210 Peter Standish Board and Monitoring Committee Independence pp. 211-232 Julie Cotter and Mark Silvester Presenting Discounted Future Cash Receipts and Payments in Financial Statements pp. 233-249 Paul Rosenfield Research Note: Revisiting Fair Value Accounting--Measuring Commercial Banks' Liabilities pp. 250-261 Robert P. Gray Earnings Management Around Share Repurchases: A Note pp. 262-272 Nikos Vafeas , Adamos Vlittis , Philippos Katranis and Kanalis Ockree Volume 39, issue 1 , 2003
Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs pp. 1-41 D. J. Johnstone 'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups pp. 42-65 Yuan Ding , Hervé Stolowy and Michel Tenenhaus Domestic Practice, Comparative International Analyses and Accounting Discretion-Italian Savings Banks' Pension Cost Accounting pp. 66-81 Francesco Capalbo Harmony, Statistical Inference with the Herfindahl H Index and C Index pp. 82-94 Ross H. Taplin Earnings and Impression Management in Financial Reports: The Case of CEO Changes pp. 95-123 Jayne Godfrey , Paul Mather and Alan Ramsay Notes of the University of Sydney Pacioli Society pp. 124-146 Paul Reid , Natalie Gallery , Alfred Wagenhofer , Michael Bradbury and Wayne Lonergan
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