Abacus

1998 - 2025

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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EDITORIAL pp. i-xiv: Stewart Jones
Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy pp. 397-428: Paolo Perego and Frank Hartmann
Incentives for Non‐Disclosure by Corporate Groups pp. 429-454: Michael Bradbury, Graeme Dean and Frank L. Clarke
Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting pp. 455-492: Rolf Uwe Fülbier, Joerg‐markus Hitz and Thorsten Sellhorn
An Analysis of Thai Financial Reporting Practices and the Impact of the 1997 Economic Crisis pp. 493-517: Siriluck Sutthachai and Terence E. Cooke
Reflections on the Revision of the IASB Framework by EAA Academics pp. 518-527: Ken Peasnell, Graeme Dean and Günther Gebhardt

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

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

New Public Management: The Cruellest Invention of the Human Spirit?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

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

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

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

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