The International Journal of Accounting

1996 - 2018

Current editor(s): A. R. Abdel-Khalik

From Elsevier
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Volume 38, issue 4, 2003

Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets pp. 397-420

Gordian A. Ndubizu and R. S. Olusegun Wallace

Discussion of "Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets" pp. 421-425

Sanjay Kallapur

Reply to the discussion on "Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets" pp. 427-430

Gordian A. Ndubizu and R. S. Olusegun Wallace

Pricing and supplier concentration in the private client segment of the audit market: Market power or competition? pp. 431-455

Marleen Willekens and Christina Achmadi

Discussion of "Pricing and Supplier Concentration in the Private Client Segment of the Audit Market: Market Power or Competition?" pp. 457-460

Mark E. Peecher

Reply to discussion of "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?" pp. 461-464

Marleen Willekens

International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources pp. 465-491

Carol-Anne Ho and S. Mitchell Williams

International comparative analysis of the association between board structure and the efficiency of value-added by a firm from its physical capital and intellectual capital resources: A discussion pp. 493-497

Inder K. Khurana

Reply to "International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources: A discussion" pp. 499-502

Carol-Anne Ho and S. Mitchell Williams

On the myth of "Anglo-Saxon" financial accounting: A response to Nobes pp. 503-504

David Alexander and Simon Archer

Volume 38, issue 3, 2003

Earnings management and initial public offerings: Evidence from the Netherlands pp. 243-266

Peter Roosenboom, Tjalling van der Goot and Gerard Mertens

Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece pp. 267-284

Charalambos Spathis, Michael Doumpos and Constantin Zopounidis

International income-shifting regulations: Empirical evidence from Australia and Canada pp. 285-303

Leslie Eldenburg, Joanne Pickering and Wayne W. Yu

Discussion of "International income-shifting regulations: Empirical evidence from Australia and Canada" pp. 305-311

C. Bryan Cloyd

International income shifting regulations: empirical evidence from Australia and Canada pp. 313-314

L. Eldenburg, Joanne Pickering and Wayne W. Yu

The quality of Neuer Markt quarterly reports--an empirical investigation pp. 329-346

Anne d'Arcy and Sonja Grabensberger

A discussion of the paper "The Quality of Neuer Markt Quarterly Reports--An Empirical Investigation" by Anne d'Arcy and Sonja Grabensberger pp. 347-350

Dimitrios C. Ghicas

Neuer Markt quarterly reports: A reply to a comment pp. 351-353

Anne d'Arcy and Sonja Grabensberger

Accounting behavior of German firms after an ADR issuance pp. 355-376

Gilles Hilary

Accounting behavior of German firms after an ADR issuance: A discussion pp. 377-384

William M. Cready

Accounting behavior of German firms after an ADR issuance: A reply pp. 385-386

Gilles Hilary

Accounting, Auditing and Taxation in the Russian Federation [An Update] 2001 Study: by Adolf J.H. Enthoven, Yaroslav V. Sokolov, Valery V. Kovalev, Svetlana M. Bychkovy, Irina M. Smirnova and Maria V. Semenova, The Center for International Accounting Development, The University of Texas at Dallas (UT-D), USA; St. Petersburg State University, St. Petersburg, Russia; and East-West Management Institute, Inc., New York/Moscow, 2001, 160 pp., US$25 (from UT-D) pp. 389-391

Tatiana Krylova

Building Public Trust, the Future of Corporate Reporting: by Samuel A. DiPiazza Jr. and Robert G. Eccles, John Wiley & Sons, Inc., New York, 2002, xx+188 pp pp. 391-394

Michael H. Granof

Quality Financial Reporting: by Paul B.W. Miller and Paul R. Bahnson, McGraw-Hill, New York, 2002, xxiv+335 pp pp. 395-396

Paul R. Brown

Volume 38, issue 2, 2003

How it all began: the rise of listing requirements on the London, Berlin, Paris, and New York stock exchanges pp. 117-143

Lance Davis, Larry Neal and Eugene White

Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States pp. 145-162

Edward Douthett, Jonathan E. Duchac, In-Mu Haw and Steve C. Lim

A discussion of the paper "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States" by Edward Douthett, Jr., Jonathan E. Duchac, In-Mu Haw, Steve C. Lim pp. 163-167

Linda A. Myers

Response to discussion on "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States" pp. 169-172

Edward Douthett, Jonathan E. Duchac, In-Mu Haw and Steve C. Lim

A multinational test of determinants of corporate disclosure pp. 173-194

Jeffrey J. Archambault and Marie E. Archambault

Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups pp. 195-213

Hervé Stolowy and Yuan Ding

The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes pp. 215-233

Stella Fearnley and Tony Hines

Comparative International Accounting: by Christopher Nobes and Robert Parker, Pearson Education Limited, Harlow (UK), 2002, seventh edition, xvii+593 pp pp. 237-239

Ana Zorio

Regulation of Corporate Accounting and Reporting in India: By Bhabatosh Banerjee, World Press, Calcutta, 2002, xv+220 pp pp. 239-242

Mahbub Zaman

Volume 38, issue 1, 2003

Audit firm size, public ownership, and firms' discretionary accruals management pp. 1-22

Heidi Vander Bauwhede, Marleen Willekens and Ann Gaeremynck

Information asymmetry and accounting disclosures for joint ventures pp. 23-39

Chee Yeow Lim, Gillian H. H. Yeo and Chao-Shin Liu

Quality of financial reporting: evidence from the listed Saudi nonfinancial companies pp. 41-69

Kamal Naser and Rana Nuseibeh

Effect of foreign GAAP earnings and Form 20-F reconciliations on revisions of analysts' forecasts pp. 71-93

Judith A. Hora, Rasoul H. Tondkar and Ruth Ann McEwen

On the myth of "Anglo-Saxon" financial accounting: a comment pp. 95-104

Christopher Nobes

Corporate Financial Reporting: A Global Perspective: by Herve Stolowy and Michel J. Lebas, Thomson, London, UK, 2002, xxvi+636 pp. ISBN: 1-861-52753-5, [UK pound]31.99 pp. 107-109

Willem Buijink

Financial Accounting, Reporting and Analysis, International Edition: by Barry Elliott and Jamie Elliott, Pearson Education, Harlow, England, 2002, xx+800 pp. ISBN: 0-273-64692-3 pp. 109-112

Waresul Karim

A Comparative Analysis of Regulatory Strategies in Accounting and Their Impact on Corporate Compliance: by Gabi Ebbers, Peter Lang GmbH, Frankfurt am Main, 2001, xix+263 pp. ISBN: 3-631-38245-6. [euro;] 45.50 pp. 112-115

Peter Walton

Volume 37, issue 4, 2002

Analysts' forecasts of Japanese firms' earnings: additional evidence pp. 371-394

Huong Ngo Higgins

Cash from operations and earnings management in Korea pp. 395-412

Soon Suk Yoon and Gary A. Miller

Fiscal year-end choice: determinants and dynamics pp. 421-427

Bart Kamp

The adoption of international accounting standards by small and closely held companies: evidence from Bahrain pp. 429-440

Prem Lal Joshi and Sayel Ramadhan

Accounting in China in Transition: 1949-2000: by Allen Huang and Ronald Ma, World Scientific Publishing, Singapore, 2001, xiv+122 pp pp. 443-445

Jason Zezhong Xiao and Jianxin Geng

Observance of International Accounting Standards: Factors Explaining Noncompliance: By Donna L. Street and Sidney J. Gray, The Association of Chartered Certified Accountants, London, 2001, 128 pp pp. 445-449

David Cairns

Corporate Financial Reporting: By Bhabatosh Banerjee and Arun Kumar Basu (Eds.), University of Calcutta, Calcutta, 2001, vi+275 pages pp. 449-450

Malcolm C. Miller

Global Financial Reporting: by John Flower with Gabi Ebbers, Palgrave, Houndmills, Basingstoke, Hampshire, and New York, NY, 2002, xxvii+677 pp., [UK pound]35. ISBN 0-333-79477-X pp. 451-454

Pontus Troberg

Volume 37, issue 3, 2002

Empires of the sky: determinants of global airlines' accounting-policy choices pp. 277-299

Chyi Woan Tan, Greg Tower, Phil Hancock and Ross Taplin

Ownership structure and earnings informativeness: Evidence from Korea pp. 301-325

Kooyul Jung and Soo Young Kwon

Harmonization of the auditor's report pp. 327-346

Jagdish S. Gangolly, Mohamed Hussein, Gim S. Seow and Kinsun Tam

The effect of cash flow statement format on lenders' decisions pp. 347-362

Helen Kwok

Asset measurement bases in UK and IASC standards: By Christopher Nobes, Certified Accountants Educational Trust, London, 2001, 55 pp pp. 365-367

Chris Warrell

The Professional Accountancy Bodies and the Provision of Education and Training in Relation to Environmental Issues: by Rob Gray and David Collison, with John French, Ken McPhail, and Lorna Stevenson, The Institute of Chartered Accountants of Scotland, Edinburgh, Scotland, 2001, xv+220 pp pp. 367-369

Nola Buhr

Volume 37, issue 2, 2002

A test of the Ohlson (1995) model: Empirical evidence from Japan pp. 157-182

Koji Ota

Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea pp. 183-213

Marc Newson and Craig Deegan

Timeliness of corporate and audit reports: Some empirical evidence in the French context pp. 215-246

Bahram Soltani

Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore pp. 247-265

Gerald K. Chau and Sidney J. Gray

Corporate Taxes 2001-2002/Individual Taxes 2001-2002--Worldwide Summaries: Compiled by PricewaterhouseCoopers, John Wiley & Sons, Inc., New York City, 2001, 922/573 pp. (US$190 for the 2-volume set) pp. 267-267

Stephan A. Zeff

International Accounting: A Global Perspective: By M. Zafar Iqbal, South-Western College Publishing, Cincinnati, Ohio, second edition, 2002, xxii+546 pp pp. 271-273

Carol Olson Houston

Financial Accounting, An International Introduction: By David Alexander and Christopher Nobes, Pearson Education, Harlow, Essex, England, 2001, xvii+456 pp pp. 273-275

Jan Marton

Volume 37, issue 1, 2002

Measurement of formal harmonization progress:: The IASC experience pp. 1-26

Pascual Garrido, Angel Leon and Ana Zorio

Are recent segment disclosures of Japanese firms useful?: Views of Japanese financial analysts pp. 27-46

Vivek Mande and Richard Ortman

Discussion of "Are recent segment disclosures of Japanese firms useful?: views of Japanese financial analysts" pp. 47-50

Hollis Ashbaugh

Additional analyses of recent segment disclosures of Japanese firms pp. 51-56

Vivek Mande and Richard Ortman

Earnings management of seasoned equity offering firms in Korea pp. 57-78

Soon Suk Yoon and Gary Miller

A discussion of the paper "Earnings management of seasoned equity offering firms in Korea" pp. 79-83

Dennis J. Chambers and James N. Myers

Discussion of "Earnings management of seasoned equity offerings in Korea" pp. 85-88

Trevor Wilkins

Reply to discussion of "Earnings Management of Seasoned Equity Offering Firms in Korea" pp. 89-93

Soon Suk Yoon and Gary A. Miller

The changing nature of financial disclosure in Japan pp. 95-111

W. R. Singleton and Steven Globerman

Discussion of "The changing nature of financial disclosure in Japan" pp. 113-116

Vivek Mande

Discussion of "The changing nature of financial reporting in Japan" pp. 117-120

Ahmed Riahi-Belkaoui

Reply to "The changing nature of financial disclosure in Japan" pp. 121-122

W. R. Singleton and Steven Globerman

The effects of country and industry on implementing value chain cost analysis pp. 123-140

C. Janie Chang and Nen-Chen Richard Hwang

Significant differences in GAAP in Canada, Chile, Mexico, and the United States: An analysis of accounting pronouncements as of January 2001: Canadian Institute of Chartered Accountants, Toronto, 2000, v+150 pp pp. 141-142

S. A. Zeff

Miller European Accounting Guide: edited by David Alexander and Simon Archer, Aspen Law & Business, Gaithersburg, NY, fourth edition 2001, xvii+1,712 pp.; US$159.00 pp. 141-141

S. A. Zeff

The ValueReporting Revolution: Moving Beyond the Earnings Game: Robert G. Eccles, Robert H. Herz, E. Mary Keegan and David M.H. Phillips, Wiley, New York, 2001, xvii +349 pp pp. 145-148

Philip Brown

Corporate Financial Accounting and Reporting: by Tim Sutton, Financial Times/Prentice Hall, Harlow, Essex, England, 2000, xiii+754 pp pp. 149-151

Anatoli Bourmistrov

Contemporary issues in accounting regulation: Edited by Stuart McLeay and Angelo Riccaboni, Kluwer, Norwell, MA, 2001, xxi+211 pp pp. 151-153

Christopher W. Nobes

Reporting on solvency and cash condition: By Janice A. Loftus and Malcolm C. Miller, Australian Accounting Research Foundation, Caulfield, Victoria, 2000, Australia, xii+327 pp pp. 153-156

Geoff Everingham