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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 Downloads
Margaret A. Abernethy and Jan Bouwens
The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures pp. 241-264 Downloads
Frank Hartmann
Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change pp. 265-289 Downloads
Bradley N. Potter
An application of data envelopment analysis to the evaluation of audit risk: a reinterpretation pp. 290-306 Downloads
Nurhan Davutyan and Lerzan Kavut
Expert reports in Australian takeovers: fees and quality pp. 307-322 Downloads
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 Downloads
George Georgiou

Volume 41, issue 2, 2005

Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet-Maker pp. 117-137 Downloads
Ingrid Jeacle
Professional Accounting Standards and the Public Sector-a Mismatch pp. 138-158 Downloads
Allan Barton
Accounting for the U.K.'s Private Finance Initiative: An Interview-Based Investigation pp. 159-180 Downloads
Ron Hodges and Howard Mellett
Govern(mentality) and Accounting: the Influence of Different Enlightenment Discourses in Two Spanish Cases (1761-1777) pp. 181-210 Downloads
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 Downloads
Paul Rosenfield
Auditing in the United States: a historical perspective pp. 21-39 Downloads
Dale L. Flesher, Gary John Previts and William D. Samson
An exploration of the competitive value of an accurate accounting system pp. 40-54 Downloads
Shane Moriarity
Size and investment performance: a research note pp. 55-65 Downloads
David R. Gallagher and Kyle M. Martin
Accounting for expenditure on software development for internal use pp. 66-91 Downloads
R. G. Walker and G. R. Oliver
The effect of legislation on corporate disclosure practices pp. 92-109 Downloads
Stephen Owusu-Ansah and Joanna Yeoh

Volume 40, issue 3, 2004

Two Views of Accounting Measurement pp. 265-279 Downloads
George J. Staubus
Accounting Principles, Internal Conflict and the State: The Case of the ICAEW, 1948-1966 pp. 280-320 Downloads
Masayoshi Noguchi and John Richard Edwards
A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks pp. 321-341 Downloads
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 Downloads
Joel Amernic and Russell Craig
Accounting Reform in Australia: Contrasting Cases of Agenda Building pp. 379-404 Downloads
Stewart Jones, Sheikh F. Rahman and Peter W. Wolnizer
Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities pp. 405-435 Downloads
Carol A. Adams and Ken J. McPhail

Volume 40, issue 2, 2004

On Brian P. West's "Professionalism and Accounting Rules" pp. 139-156 Downloads
George J. Staubus
Gaps in Guidelines on Audit Committees pp. 157-192 Downloads
R. G. Walker
Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China pp. 193-218 Downloads
Jason Zezhong Xiao, Pauline Weetman and Manli Sun
Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness pp. 219-237 Downloads
George Georgiou
Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments pp. 238-258 Downloads
Eddy Cardinaels, Filip Roodhooft and Luk Warlop

Volume 40, issue 1, 2004

Modern Costing Innovations and Legitimation: A Health Care Study pp. 1-20 Downloads
Michela Arnaboldi and Irvine Lapsley
Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information pp. 21-48 Downloads
Paul A. Griffin, Joseph A. Grundfest and Michael A. Perino
The Profits of the Dutch East India Company's Japan Trade pp. 49-75 Downloads
Kees Camfferman and Terence E. Cooke
The Impact of the Type of Accounting Standards on Preparers' Judgments pp. 76-93 Downloads
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 Downloads
C. Janie Chang and Joanna L. Y. Ho
Applying Conceptual Framework Principles to Superannuation-super-1 Fund Accounting pp. 117-131 Downloads
Gerry Gallery and Natalie Gallery

Volume 39, issue 3, 2003

A Patch on GAAP pp. i-vi Downloads
Robert R. Sterling
Forum: The Accounting Conceptual Framework pp. 273-278 Downloads
Murray Wells
An Evolving Conceptual Framework? pp. 279-297 Downloads
Graeme W. Dean and Frank L. Clarke
The CF and Accounting Standards: The Persistence of Discrepancies pp. 298-309 Downloads
Janice A. Loftus
The Conceptual Framework as a Coherent System for the Development of Accounting Standards pp. 310-324 Downloads
Brian Booth
Reporting Performance: Comprehensive Income and its Components pp. 325-339 Downloads
Susan Newberry
Objectives of Financial Reporting pp. 340-355 Downloads
R. G. Walker
Measurement: A Way Forward pp. 356-374 Downloads
R. G. Walker and Stewart Jones
Harmonization and the Conceptual Framework: An International Perspective pp. 375-387 Downloads
Stewart Jones and Peter W. Wolnizer
Implications for the Conceptual Framework Arising From Accounting for Financial Instruments pp. 388-397 Downloads
Michael E. Bradbury
A Statement of Accounting Concepts for Level 1 of the Conceptual Framework? pp. 398-414 Downloads
John Staunton

Volume 39, issue 2, 2003

Editorial pp. i-v Downloads
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 Downloads
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 Downloads
Peter Standish
Board and Monitoring Committee Independence pp. 211-232 Downloads
Julie Cotter and Mark Silvester
Presenting Discounted Future Cash Receipts and Payments in Financial Statements pp. 233-249 Downloads
Paul Rosenfield
Research Note: Revisiting Fair Value Accounting--Measuring Commercial Banks' Liabilities pp. 250-261 Downloads
Robert P. Gray
Earnings Management Around Share Repurchases: A Note pp. 262-272 Downloads
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 Downloads
D. J. Johnstone
'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups pp. 42-65 Downloads
Yuan Ding, Hervé Stolowy and Michel Tenenhaus
Domestic Practice, Comparative International Analyses and Accounting Discretion-Italian Savings Banks' Pension Cost Accounting pp. 66-81 Downloads
Francesco Capalbo
Harmony, Statistical Inference with the Herfindahl H Index and C Index pp. 82-94 Downloads
Ross H. Taplin
Earnings and Impression Management in Financial Reports: The Case of CEO Changes pp. 95-123 Downloads
Jayne Godfrey, Paul Mather and Alan Ramsay
Notes of the University of Sydney Pacioli Society pp. 124-146 Downloads
Paul Reid, Natalie Gallery, Alfred Wagenhofer, Michael Bradbury and Wayne Lonergan
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