Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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Volume 41, month 10, 2005

Update on initiatives, including quarterly publication from 2006 pp. i-iii

Graeme Dean

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, month 06, 2005

‘True and Fair’ and ‘Fair Value’—Accounting and Legal Will‐o’‐the‐Wisps pp. i-viii

Graeme Dean and Frank Clarke

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 Gutiérrez-Hidalgo, Concha Álvarez‐Dardet Espejo and Francisco Carrasco Fenech

Notes of the University of Sydney Pacioli Society pp. 211-216

Stewart Jones

Volume 41, month 02, 2005

Policy update—publishing broad‐based, eclectic research pp. i-vi

Graeme Dean

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 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

Notes of the University of Sydney Pacioli Society pp. 110-116

Linda English and Bob Walker

Volume 40, month 10, 2004

Forty Plus—Continuing the Journey to ‘Better Financial Reporting’ pp. i-iii

Graeme Dean

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 Adams and Ken J. McPhail

Volume 40, month 06, 2004

Principles vs Rules: True and Fair View and IFRSS pp. i-iv

Graeme Dean and Frank Clarke

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

Notes of the University of Sydney Pacioli Society pp. 259-264

Graeme Dean

Volume 40, month 02, 2004

Forty Years ‘On The Fringe’ pp. i-iv

Graeme Dean

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 Superannuation1 Fund Accounting pp. 117-131

Gerry Gallery and Natalie Gallery

Notes of the University of Sydney Pacioli Society pp. 132-137

Philip Brown

Volume 39, month 10, 2003

A Patch on GAAP pp. i-vi

Robert R. Sterling

Forum: The Accounting Conceptual Framework Introduction 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, month 06, 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, month 02, 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