Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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Proportionate Growth and the Theoretical Foundations of Financial Ratios pp. 297-316: Stuart McLeay and Duarte Trigueiros
Culture, Corporate Governance and Disclosure in Malaysian Corporations pp. 317-349: R.M. Haniffa and T. E. Cooke
An Analysis of Post–Expectation Gap Voting Behaviour by the ASB pp. 350-377: John E. McEnroe
Auditors’ Conflict Management Styles: An Exploratory Study pp. 378-405: Jenny Goodwin
Commonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements pp. 425-464: Carl Pacini, William Hillison, Ratnam Alagiah and Sally Gunz

Editorial pp. i-vi: Graeme Dean, Frank Clarke and Peter Wolnizer
Public Sector Outsourcing as an Exchange Option pp. 153-176: David Johnstone
The Impact of Graph Slope on Rate of Change Judgments in Corporate Reports pp. 177-199: Vivien Beattie and Michael John Jones
Is Index Performance Achievable? An Analysis of Australian Equity Index Funds pp. 200-214: Alex Frino and David Gallagher
On the Relevance and Comparability of Segmental Data pp. 215-234: C. R. Emmanuel and N. Garrod
Accounting for Private Estates and the Household in the Twentieth‐Century BC Middle Kingdom, Ancient Egypt pp. 235-262: Mahmoud Ezzamel
An Application of Data Envelopment Analysis to the Evaluation of Audit Risk pp. 263-279: Michael E. Bradbury and Paul Rouse
The Information Content of Management’s Prospective Comments in Financially Distressed Companies: A Note pp. 280-295: El’Fred Boo and Roger Simnett
Breach of Contract and the New Remedy of Account of Profits pp. 406-424: Maree C. Chetwin and David K. Round

The Value Relevance of Financial Institutions’ Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values pp. 1-15: Haim A. Mozes
An Analysis of the International Development of the Equity Method pp. 16-45: Christopher Nobes
Accounting Practice Harmony, Accounting Regulation and Firm Characteristics pp. 46-77: Asheq Rahman, Hector Perera and Siva Ganesh
Corporate Lobbying Behaviour on Accounting for Stock‐Based Compensation: Venue and Format Choices pp. 78-90: Nancy Thorley Hill, Sandra Waller Shelton and Kevin T. Stevens
A Possible Economic Rationale for Straight‐Line Depreciation pp. 91-120: C. D. Green, J. R. Grinyer and R. Michaelson
Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients pp. 121-133: Ray Donnelly
Asset Write‐Offs—Managerial Incentives and Macroeconomic Factors pp. 134-151: Alfred Lye Chye Loh and Tin Hoe Tan

Editorial pp. i-ii: Graeme Dean
Politics, Processes and the Future of Australian Accounting Standards pp. 267-296: Philip Brown and Ann Tarca
The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia pp. 297-328: Robert H. Parker and Richard D. Morris
The Influence of the Accountant on British Business Performance From the Late Nineteenth Century to the Present Day pp. 329-351: Derek Matthew
The Effects of Fraud Risk and Management Representation on Auditors’ Hypothesis Generation pp. 352-368: Terence Bu‐Peow Ng, Wendy Green and Roger Simnett
Budgeting—the Role of Trust and Participation: A Research Note pp. 369-388: Chong M. Lau and Christen Buckland
The Loser’s Curse: Accounting for the Transaction Costs of Takeover and the Distortion of Takeover Motives pp. 389-400: G. Meeks and J. G. Buckland

Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820–1887) pp. 139-165: Salvador Carmona and Marta Macias
Clarification and Extension of Beaver’s Definitions of Market Informational Efficiency: A Note pp. 166-176: Don Vickrey and Carr Bettis
Reciprocal and Non‐Reciprocal Transactions: The FASB’s Stock‐Based Compensation Project pp. 177-187: Susan Newberry
Contextualizing the Process of Accounting Regulation: A Study of Nineteenth‐Century British Friendly Societies pp. 188-216: John Richard Edwards and Roy Chandler
Evaluation of Extraordinary and Exceptional Items Disclosed by Hong Kong Companies pp. 217-232: Bikki Jaggi and Nabil Baydoun
Discretionary Disclosure: A Note pp. 233-247: Scott Richarson
Quality Management Systems Certification: Research Note pp. 248-266: Siu Y. Chan

What Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand) pp. 1-25: Walter P. Schuetze
Research Misconduct in Accounting Literature: A Survey of the Most Prolific Researchers’ Actions and Beliefs pp. 26-54: Charles N. Bailey, James R. Hasselback and Julia N. Karcher
Distortions of History, Accounting and the Paradox of Werner Sombart pp. 55-78: Warwick Funnell
The Accounting–Clinical Interface—Implementing Budgets for Hospital Doctors pp. 79-109: Irvine Lapsley
The Usefulness of Long‐Term Accruals pp. 110-131: Wayne R. Guay and Baljit K. Sidhu
Russell Mathews pp. 132-133: Allan Barton

Editorial pp. i-ii: Graeme Dean
A Modern Phoenix? pp. 1-3: G. W. Dean
In Search of a Framework for Deprival Value and Other Purpose‐Oriented Valuation Methods pp. 4-7: Richard Mattessich
Deprival Value and Optimized Deprival Value in Australasian Public Sector Accounting: Unwarranted Drift and Contestable Serviceability pp. 8-17: Frank L. Clarke
Deprival Value in the Netherlands: History and Current Status pp. 18-27: Kees Camfferman
Deprival Value and Price Change Accounting in the U.K pp. 28-30: Geoffrey Whittington
German Reflections on Asset Valuation pp. 31-35: Dieter Schneider
Wanted: Foundations of Accounting Measurement pp. 36-47: R. J. Chambers
The Influence of Regulation on the Publication of Consolidated Statements pp. 48-74: R. G. Walker and Janet Mack
The Earnings Smoothing Potential of Systematic Depreciation pp. 75-91: John Hillier and Michael McCrae
The Evolution of Standard Costing in the U.K. and U.S.: From Decision Making to Control pp. 92-119: Richard K. Fleischman and Thomas N. Tyson
Auditor Expertise and the Estimation of Dollar Error in Accounts pp. 120-139: Pamela Kent and Ron Weber
The Evolution of Bookkeeping in China: Integrating Historical Trends with Western Influences pp. 140-162: Maxwell Aiken and Wei Lu