The International Journal of Accounting

1996 - 2011

Edited by A. R. Abdel-Khalik

from Elsevier
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Volume 36, issue 4, 2001

The nature of information in accruals and cash flows in an emerging capital market: The case of China pp. 391-406

In-Mu Haw, Daqing Qi and Woody Wu

The demand for auditor reputation across international markets for audit services pp. 407-421

Neil Fargher, Mark H. Taylor and Daniel T. Simon

Discussion of Fargher, Taylor, and Simon's "The demand for auditor reputation across international markets for audit services" pp. 423-428

Rajib Doogar

Discussion of the demand for auditor reputation across international markets for audit services pp. 429-432

Deborah L. Lindberg

Response to discussants' comments: The demand for auditor reputation across international markets for audit services pp. 433-434

Neil Fargher, Mark H. Taylor and Daniel T. Simon

Effectiveness of minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between the United States and India pp. 435-450

Mahendra R. Gujarathi and Samir Kumar Barua

Minimum tax legislation and its effect on corporate financial reporting: A comparative analysis between US and India: a discussion pp. 451-457

Thomas C. Omer

The association between European materiality estimates and client integrity, national culture, and litigation pp. 459-483

Donald Arnold, Richard A. Bernardi and Presha E. Neidermeyer

Discussion of Arnold, Bernardi, and Neidermeyer: "The association between European materiality estimates and client integrity, national culture and litigation" pp. 485-490

Ananda R. Ganguly and Cynthia W. Turner

Reply to comments on "The association between European materiality estimates and client integrity, culture, and litigation" pp. 491-498

Donald Arnold, Richard A. Bernardi and Presha E. Neidermeyer

Intangibles: Management, Measurement, and Reporting: by Baruch Lev, Washington, DC, Brookings Institution Press, 2001, pp. viii+216 pp. 501-503

Chris Higson

Guide to International Standards on Auditing & Related Services, 2001 (includes Practice Aids and CPE): by Dan M. Guy and D.R. Carmichael, Fort Worth, Texas, Practitioners Publishing Company, September 2000, second edition, paginated by section pp. 505-508

Sridhar Ramamoorti

Volume 36, issue 3, 2001

The impact of national influence on accounting estimates: Implications for international accounting standard-setters pp. 271-290

Joseph Schultz and Thomas J. Lopez

Cross-cultural differences in the behavioral consequences of imposing performance evaluation and reward systems: An experimental investigation pp. 291-309

Vidya N. Awasthi, Chee W. Chow and Anne Wu

Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions pp. 311-327

K. Hung Chan, Albert Y. Lew and Marian Yew Jen Wu Tong

A comparison of New Zealand and British product-costing practices pp. 329-347

Dawne Lamminmaki and Colin Drury

Transfer pricing of intangible property: Harmony and discord across five countries pp. 349-374

Susan C. Borkowski

Capsule commentaries: IAS/UK GAAP Comparison: A Comparison Between IAS and UK Accounting Principles by the Financial Reporting Group of Ernst Young, International Accounting Standards Committee/Ernst & Young, London, 2001, xxix + 793 pp pp. 375-376

Stephen A. Zeff

Capsule commentaries: Transnational Accounting (TRANSACC) by Dieter Ordelheide and KPMG, Palgrave, Houndmills, Basingstoke, Hampshire, UK, 2001, second edition, xxv + 3325 pp. (US$650) pp. 375-375

Stephen A. Zeff

International accounting standards: survey 2000: By David Cairns, International Financial Reporting (www.cairns.co.uk), Henley-on-Thames, Oxfordshire, UK, 2001, xii+371 pp. ([UK pound]250/US$370/[ccirf]420) pp. 376-377

Stephen A. Zeff

Corporate Governance, Accountability, and Pressures to Perform: An International Study: by Istemi S. Demirag, JAI Press, Stamford, CT, 1998, xv+395 pp pp. 381-383

Massimo Warglien

The Convergence Handbook: A Comparison Between International Accounting Standards and UK Financial Reporting Requirements: By David Cairns and Christopher Nobes, The Institute of Chartered Accountants of England and Wales, London, December 2000, pp. v+108 ([UK pound]25) pp. 385-386

Pauline Weetman

Comparative issues in local government accounting: By Eugenio Caperchione and Riccardo Mussari, Kluwer Academic Publishing, Boston/Dordrecht/London, 2000, xx+266 pp pp. 387-389

Reinbert Schauer

Volume 36, issue 2, 2001

The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers pp. 125-146

Judy S. L. Tsui

Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization pp. 147-167

Hervé Stolowy, Axel Haller and Volker Klockhaus

International accounting harmonization, banking regulation, and Islamic banks pp. 169-193

Rifaat Ahmed Abdel Karim

A six-country comparison of the use of graphs in annual reports pp. 195-222

Vivien Beattie and Michael John Jones

The intellectual structure of international accounting in the early 1990s pp. 223-249

Joanne Locke and Hector Perera

Capsule Commentaries pp. 251-252

Stephen A. Zeff

International accounting and comparative financial reporting: selected essays of Christopher Nobes: by Christopher W. Nobes, Edward Elgar, Cheltenham, Glos UK, Northampton, MA, USA, 1999, xvi+240 pp. (US$90) pp. 255-258

C. Lefebvre

Principles of Auditing: An International Perspective: by Rick Hayes and Arnold Schilder with Roger Dassen and Philip Wallage. McGraw-Hill, London, 1999, xxi+522 pp pp. 259-261

David Hatherly

Financial statement analysis. An international perspective: By Peter Walton, Business Press/Thomson Learning, London, 2000, vi+305 pp pp. 263-265

Oriol Amat

The Future of Corporate Governance: insights from the Netherlands: by Ian Fraser, William Henry and Philip Wallage; The Institute of Chartered Accountants of Scotland; Edinburgh, Scotland, 2000, xx+ 228 pp pp. 267-270

Larry E. Rittenberg

Volume 36, issue 1, 2001

International competitive effects of harmonization pp. 1-32

Alison J. Kirby

Agency effects and escalation of commitment: do small national culture differences matter? pp. 33-45

Stephen B. Salter and David J. Sharp

A comparison of factors affecting UK and US analyst forecast revisions pp. 47-63

Glen D. Moyes, Brahim Saadouni, Jon Simon and Patricia A. Williams

Improving activities and decreasing costs of logistics in hospitals: a comparison of U.S. and French hospitals pp. 65-90

Olivier Aptel and Hamid Pourjalali

An empirical examination of corporate myopic behavior: a comparison of Japanese and U.S. companies pp. 91-113

Albert L. Nagy and Terry L. Neal

International Accounting: A User Perspective: by Shahrokh M. Saudagaran South-Western College Publishing/Thomson Learning, Cincinnati, Ohio, 2001, xii+228 pp pp. 117-119

Elizabeth A. Gordon

International accounting, financial reporting, and analysis: by Allan B. Afterman, New York, NY, Warren Gorham & Lamont/RIA Group, Release 11, 1999, three-ring binder, four updates per year pp. 119-121

Richard A. Scott

The history of accounting: critical perspectives on business management: John Richard Edwards (Ed.), Routledge, London, 2000, four volumes, lii+1959 pp., [UK pound]475 (approximately US$680) pp. 121-123

Stephen A. Zeff

Volume 35, issue 4, 2000

Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand pp. 445-470

Roger C. Graham and Raymond D. King

The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices pp. 471-493

Ann B. Murphy

Impact of Culture, Market Forces, and Legal System on Financial Disclosures pp. 495-519

Bikki Jaggi and Pek Yee Low

The Influence of Culture on Pension Plans pp. 521-537

Karen S. Cravens and Elizabeth Goad Oliver

On the Myth of "Anglo-Saxon" Financial Accounting pp. 539-557

David Alexander and Simon Archer

Auditing Standards in China--A Comparative Analysis with Relevant International Standards and Guidelines pp. 559-577

Kenny Z. Lin and K. Hung Chan

Accounting Services, the Islamic Middle East, and the Global Economy: by David L. McKee, Don E. Garner, and Yosra AbuAmara McKee, Quorum Books, Westport, CT, 1999, vi+185 pp pp. 581-583

A. M. Hegazy

Rachunkowosc sektora publicznego: koncepcje, metody, uwarunkowania (Public Sector Accounting: Concepts, Methods, Contingencies): by Wojciech Andrzej Nowak, Wydawnictwo Naukowe PWN, Warszawa, 1998, 241pp., approx. $6.00 pp. 583-586

Mieczyslaw Dobija

The Decision-Usefulness Theory of Accounting: A Limited History: by George J. Staubus, Garland Publishing, New York, 1999, vi+ 346 pp pp. 586-589

W. T. Baxter

Volume 35, issue 3, 2000

Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings pp. 305-329

Donna L. Street and Stephanie M. Bryant

Corporate Ownership and Governance in Russia pp. 331-353

Victoria Krivogorsky

The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context pp. 355-397

John Craner, Danuta Krzywda, Jiri Novotny and Marek Schroeder

Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach pp. 399-413

Mark Whittington

Controlling Multinational Companies: An Attempt to Analyze Some Unresolved Issues pp. 415-430

Hanne Noerreklit and Hanns-Martin W. Schoenfeld

The IASC-US Comparison Project: A Report on the Similarities and Differences Between IASC Standards and US GAAP,: based on a study undertaken by the FASB Staff and edited by Carrie Bloomer, Norwalk, CT: FASB, second edition, 1999, xii+502 pp pp. 433-437

Giorgio Behr

International Financial Reporting and Analysis: A Contextual Emphasis,: by Mark E. Haskins, Kenneth R. Ferris, and Thomas I. Selling, Irwin McGraw-Hill, second edition, 2000, xii+557 pp pp. 437-439

Teresa L. Conover

Continuous Quality Assurance--Statutory Audit in Europe: by Federation des Experts Comptables Europeens (FEE), April 1998, 44 pp., free: Setting the Standards--Statutory Audit in Europe: by Federation des Experts Comptables Europeens (FEE), June 1998, 89 pp., free: Statutory Audit Independence and Objectivity--Common Core of Principles for the Guidance of the European Profession: Initial Recommendations: by Federation des Experts Comptables Europeens (FEE), July 1998, 85 pp. (sections in English, French and German), free pp. 439-442

William R. KinneyJr.

Significant Current Issues in International Taxation,: by Ahmed Riahi-Belkaoui, Quorum Books, Westport, Connecticut, 1998, xiv+183 pp pp. 442-443

Deen Kemsley

Volume 35, issue 2, 2000

The Future of Financial Reporting in Europe: Its Role in Corporate Governance pp. 173-187

C. Richard Baker and Philip Wallage

A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress pp. 189-211

Teresa L. Conover and Nancy B. Nichols

The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade pp. 213-226

Alan S. Dunk and Alan Kilgore

Fundamental Analysis and the Valuation of IPOs in the Construction Industry pp. 227-241

Dimitrios C. Ghicas, Nikolaos Iriotis, Aphroditi Papadaki and Martin Walker

Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution pp. 243-265

Nils E. Joachim Hoegh-Krohn and Kjell Henry Knivsfla

The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe pp. 267-286

Edward E. Chamisa

Applying International Accounting Standards: David Cairns, Butterworths, London, 1999, second edition, 1045 pp pp. 289-289

S. A. Zeff

The Case for International Accounting Standards in Canada: Certified General Accountants Association of Canada, 1999, 13 pp pp. 290-291

S. A. Zeff

IAS 2000: Interpretation and Application of International Accounting Standards 2000: by Barry J. Epstein and Abbas Ali Mirza, John Wiley and Sons, New York, 2000, 959 pp., US$69.00 (paper) pp. 290-290

S. A. Zeff

The FT International Accounting Standards Survey 1999: by David Cairns, Financial Times/FT Finance, London, 1999, xi+ 277 pp., [UK pound]650/US$1,105/935 (40% discount to academics) pp. 291-291

S. A. Zeff

International Research in Public Sector Accounting, Reporting, and Auditing: edited by Vicente Montesinos and Jose Manuel Vela, Instituto Valenciano de Investigaciones Economicas, S.A. Valencia, Spain, 1995, 308 pp pp. 292-292

S. A. Zeff

Millennium Edition of the Pacific Accounting Review: edited by Steven Cahan, Pacific Accounting Review Trust, New Zealand, December 1999/January 2000, Vol. 11, No. 2, iv+256 pp pp. 292-293

S. A. Zeff

International Accounting Service: by Timothy S. Doupnik, RIA Group/Warren, Gorham & Lamont, New York, 1999, inserts in a ring binder, approximately 1,500 pages (1-year subscription US$495; special adoption price US$65, without subscription, when ordered through the campus store) pp. 293-293

S. A. Zeff

Discussion Paper on a Financial Reporting Strategy within Europe: Prepared by the Federation des Experts Comptables Europeens (FEE), Bruxelles, published October 8th, 1999, 18 pp pp. 293-294

S. A. Zeff

European Financial Reporting. A History: edited by Peter Walton, Academic Press, London, 1995, xii+287 pp., US$59.95 pp. 295-298

Giuseppe Galassi

European Accounting Guide: edited by David Alexander and Simon Archer, Harcourt Brace & Company, San Diego/London, 1998, third edition, xiv+1, 683 pp., US$139.00 pp. 298-301

Andy Simmonds and Georgette Bailey

Accounting and Stock Markets: A Study of Swedish Accounting for International Investors and Analysts: by Jan Marton, BAS (School of Economics and Commercial Law at Goteborg University: bas@mgmt.gu.se), Goteborg, Sweden, 1998, 277 pp pp. 302-303

G. K. Meek

Volume 35, issue 1, 2000

The Institutional Environment of Financial Reporting Regulation in ASEAN pp. 1-26

Shahrokh M. Saudagaran and Joselito G. Diga

Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards pp. 27-63

Donna L. Street, Nancy B. Nichols and Sidney J. Gray

The effect of accounting diversity on international financial analysis: empirical evidence pp. 65-83

Jose A. Lainez and Susana Callao

Cross-Corporate ownership, information asymmetry and the usefulness of accounting performance measures in Japan pp. 85-98

Li Jiang and Jeong-Bon Kim

The Entry of International CPA Firms into Emerging Markets: Motivational Factors and Growth Strategies pp. 99-119

Robert J. Kirsch, Kenneth R. Laird and Thomas G. Evans

Audit Quality in ASEAN pp. 121-149

Michael Favere-Marchesi

The "Anti-Stapler" and the Transfer of Social Sphere Functions From Federal Enterprises to Local Governments: Lack of Accounting Rules Contributes to Russia's Financial Woes pp. 151-162

Deborah L. Lindberg, Walter F. Lindberg and Khalid A. Razaki

Readings in international accounting, edited by Ki Pyung Kim, Chun Eui Lee, Seung Je Jo, Soo Kwan Lee, Chosun University Press, Korea, 1998, iii+307 pp pp. 165-167

M. H. B. Perera

Accounting, Auditing and Taxation in the Russian Federation, by Adolf J.H. Enthoven, Yaroslav V. Sokolov, Svetlana M. Bychkova, Valery V. Kovalev and Maria V. Semenova, The IMA Foundation for Applied Research and the Center for International Accounting, University of Texas at Dallas, 1998, 300 pp., US$40 pp. 167-168

Leonid Schneidman

Taxation reforms in China, edited by Stella Cho, Department of Accountancy, The Hong Kong Polytechnic University, Hong Kong, 1998, ii +106 pp., first edition, price US$30 (inclusive of airmail postage) pp. 168-171

Birgit Schonauer