The International Journal of Accounting

1996 - 2018

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

From Elsevier
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Volume 34, issue 4, 1999

The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers? pp. 467-489

A. Rashad Abdel-khalik, Kie Ann Wong and Annie Wu

Communists Among Us in a Market Economy: Accountancy in the People's Republic of China pp. 491-515

Joseph Hilmy

Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence pp. 517-537

Z. Jun Lin and Feng Chen

Pricing of Foreign GAAP Earnings in U.S. Capital Market Prior to the SEC Required Reconciliation Disclosure pp. 539-556

Sylwia Gornik-Tomaszewski and Etzmun S. Rozen

The use of International Accounting Standards terminology, a survey of IAS compliance disclosure pp. 557-570

Martin E. Taylor and Roberta Ann Jones

The Impact of Institutional Characteristics on Return-Earnings Associations in Japan pp. 571-596

Joseph K. Cheung, Jeong-Bon Kim and Jason Lee

International Trade and Accounting Policy Choice: Theory and Canadian Evidence pp. 597-607

Charles P. Cullinan

Financial Accounting: A Global Approach, by Sidney J. Gray and Belverd E. Needles, Jr., Houghton Mifflin, Boston, 1999, xx+599 pp pp. 613-615

Steven M. Glover

Financial Statement Analysis in Europe, by J.M. Samuels, R.E. Brayshaw and J.M. Craner, Chapman & Hall, London, 1995, xiii+454 pp pp. 615-617

Gabi Ebbers

International Accounting, by Frederick D.S. Choi, Carol Ann Frost and Gary K. Meek, Prentice-Hall, Upper Saddle River, NJ, 1999, 3rd edition, xvi+478 pp pp. 617-621

Haim Falk

Comparative International Accounting, by Christopher Nobes and Robert Parker, Prentice Hall Europe, London, 1998, fifth edition, xvi+541 pp pp. 621-623

Salvador Carmona

Volume 34, issue 3, 1999

The Comprehensiveness of Cash Flow Reporting in the United Kingdom: Some Characteristics and Firm-specific Determinants pp. 311-347

R. S. Olusegun Wallace, Mohammed S. I. Choudhury and Ajay Adhikari

Corporate disclosures made by Chinese listed companies pp. 349-373

Zezhong Xiao

Determinants of audit fees: the importance of litigation, disclosure, and regulatory burdens in audit engagements in 20 countries pp. 375-388

Mark H. Taylor and Daniel T. Simon

Corporate social disclosures by listed companies on their web sites: an international comparison pp. 389-419

S. Mitchell Williams and Carol-Anne Ho Wern Pei

Implementing the EU accounting directives in Sweden -- practitioners' views pp. 421-438

John Blake, Hilary Fortes, Catherine Gowthorpe and Mari Paananen

Governmental accounting and auditing in Thailand: an overview and some suggestions for improvement pp. 439-454

Laurie J. Henry and Panu Attavitkamtorn

Volume 34, issue 2, 1999

Auditing of state-owned enterprises in China: historic development, current practice and emerging issues pp. 173-187

Qingliang Tang, Chee W. Chow and Amy Lau

A cross-national test of determinants of inflation accounting practices pp. 189-207

Jeffrey J. Archambault and Marie E. Archambault

Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory pp. 209-238

S. Mitchell Williams

An empirical investigation of multinational firms' compliance with International Accounting Standards pp. 239-248

Samir M. El-Gazzar, Philip M. Finn and Rudy Jacob

Do firms use industry-wide targets when managing earnings? Finnish evidence pp. 249-259

Juha-Pekka Kallunki and Minna Martikainen

An analysis of the authorship of international accounting research in U.S. journals and AOS: 1980 through 1996 pp. 261-282

Jenice Prather-Kinsey and Norlin Rueschhoff

Research note: the impact of personal connection on auditor concentration pp. 283-289

Nabil Baydoun

Volume 34, issue 1, 1999

Foreign Company Listings in the United States pp. 1-10

Sara Hanks

Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs pp. 11-48

Donna L. Street, Sidney J. Gray and Stephanie M. Bryant

A Comparative Analysis of Management Accounting Practices in Australia and Japan: An Empirical Investigation pp. 49-70

Hema Wijewardena and Anura De Zoysa

An Empirical Investigation of Factors Affecting the Selection of Markets for Foreign Bond Issues pp. 71-92

Mary A. Flanigan, Rasoul H. Tondkar and Robert L. Andrews

The Impact of Tax Rules on Financial Reporting in Germany, France, and the UK pp. 93-119

Eva L. E. Eberhartinger

Firm Characteristics of Swiss Companies that Utilize International Accounting Standards pp. 121-131

Ann B. Murphy

Collection and Transmission of Accounting Information Across Cultural Borders: The Case of US MNEs in Jordan pp. 133-150

Victoria Beard and Ziad Al-Rai

Volume 33, issue 5, 1998

Accounting diversity and firm valuation pp. 529-567

Raymond D. King and John Christian Langli

Budgeting and standard costing practices in New Zealand and the United Kingdom pp. 569-588

Chris Guilding, Dawne Lamminmaki and Colin Drury

Relevance of U.S.-GAAP for Japanese companies pp. 589-604

Joseph H. Godwin, Stephen R. Goldberg and Edward B. Douthett

The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe pp. 605-631

Stephen Owusu-Ansah

The state of accounting in Armenia: A case pp. 633-654

Robert Bloom, Jayne Fuglister and Mark Myring

The French Plan Comptable: Explanation and Translation: by Peter Standish, Expert Comptable Media Publisher, Paris, France, 1997, 563 p., FF 700 (approx. U.S. $130) pp. 657-659

Bernard Raffournier

Rechnungslegung nach international accounting standards: by Jorg Baetge, Dietrich Dorner, Heinz Kleekamper and Peter Wollmert, Schaffer-Poeschel Verlag, Stuttgart, 1623 + xxiv pages, DM 348 (approx. U.S.$195) pp. 660-663

John Flower

Management accounting: European perspectives: edited by Alnoor Bhimani, Oxford University Press, Oxford, 1996, 250 pp pp. 663-666

Robin Cooper

International accounting: edited by Peter Walton, Axel Haller and Bernard Raffournier International Thomson Business Press, London, 1998, 458 + xiv pp pp. 666-668

C. A. Adams

International accounting: A global perspective: by M. Zafar Iqbal, Trini U. Melcher and Amin A. Elmallah, South-Western College Publishing, Cincinnati, 1997, 610 pp pp. 669-671

Jill McKinnon

Contemporary accounting issues in China--An analytical approach: by Liu Kin Cheung and Zhang Wei Guo, Prentice Hall, Simon & Schuster (Asia) Pte Ltd, Singapore, 1996, 186 pages + xii pp pp. 671-673

Amy Hing-Ling Lau

Volume 33, issue 3, 1998

National culture and subordinates' upward communication of private information pp. 293-311

Chee W. Chow, Richard Nen-Chen Hwang, Woody Liao and Anne Wu

Earnings management in Japanese companies pp. 313-334

Masako N. Darrough, Hamid Pourjalali and Shahrokh Saudagaran

Effect of the inconsistency in accounting standards on the choice of financial instruments: The case of debt issued with stock purchase warrants and convertible debt by Japanese companies pp. 335-345

Akihiro Noguchi

New forms of assurance services for new forms of information: The global challenge for accounting educators pp. 347-358

Gary L. Holstrum and James E. Hunton

Accounting income, income components and market-to-book equity ratios: Finnish evidence pp. 359-375

Juha-Pekka Kallunki, Minna Martikainen and Teppo Martikainen

Equity returns: Local GAAP versus U.S. GAAP for foreign issuers from developing countries pp. 377-389

Norlin G. Rueschhoff and C. David Strupeck

International financial reporting and analysis: A casebook: Kenneth R. Ferris, Irwin/McGraw-Hill, Burr Ridge, Illinois, 1998 pp. 391-392

Mark Lang

Accounting: An international perspective: Gerhard G. Mueller, Helen Gernon and Gary K. Meek, fourth edition, Richard D. Irwin, Chicago, 1997, 215 + xv pp pp. 394-396

Thomas H. Beechy

The development of accounting in an international context: A festschrift in honour of R.H. Parker: edited by T.E. Cooke and C.W. Nobes, Routledge, London, 1997, 261 pp pp. 396-399

Richard Macve

International accounting standards versus US-GAAP reporting: Empirical evidence based on case studies: Trevor S. Harris, South-Western, Cincinnati, 1995, 147 pp pp. 401-402

S.A.Z.

Financial reporting in North America: A Joint Study Undertaken by: Canadian Institute of Chartered Accountants, Instituto Mexicano de Contadores Publicos, A.C., and the Financial Accounting Standards Board, 1995, 204 pp pp. 401-401

S.A.Z.

International accounting--Similarities & differences--IAS, US GAAP and UK GAAP: Price Waterhouse, London, 1997, 44 pp pp. 402-402

S.A.Z.

Volume 33, issue 2, 1998

Editorial comment pp. vii-ix

Andrew Bailey

The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973-1997 pp. 179-209

Donna L. Street and Kimberley A. Shaughnessy

Corporate financial disclosure in emerging markets: Does economic development matter? pp. 211-234

Stephen B. Salter

Ownership effects on audit-detected error characteristics: An empirical study in an emerging economy pp. 235-261

K. Hung Chan and Phyllis L. L. Mo

Differential reporting in Singapore and Australia: A small business managers' perspective pp. 263-268

S. Mitchell Williams and Greg Tower

Colonialism and accounting education in developing countries: The experiences of Singapore and Sri Lanka pp. 269-281

Hema Wijewardena and Senarath Yapa

Japanese accounting--A historical approach: by Kyojiro Someya, Claredon Press, Oxford, 1996, 241 pp, $70 pp. 283-285

Moshe Hagigi

Accounting research in Lund: edited by Kristina Artsberg, Anne Loft and Stefan Yard, Lund University Press, Lund, 1993, 248 pp, ISBN 91-7966-242-0 (SEK 196) 248 pp pp. 285-291

John Flower

Volume 33, issue 1, 1998

Preface pp. 1-2

Belverd Needles