The International Journal of Accounting

1996 - 2018

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

From Elsevier
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Volume 32, issue 4, 1997

Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations pp. 391-415

Susan C. Borkowski

Examination of U.S.-based Japanese subsidiaries: Evidence of the transfer of the Japanese strategic cost management pp. 417-440

Y. S. Al Chen, Timothy Romocki and Gilroy J. Zuckerman

The compatibility of multicurrency accounting with functional currency accounting pp. 441-462

Orapin Duangploy and Guy W. Owings

German managers' attitudes towards Anglo-American accounting: Results from an empirical study on global accounting harmonization pp. 463-485

Martin Glaum and Udo Mandler

Geographic segment disclosures: Theories, findings, and implications pp. 487-501

Don Herrmann and Wayne B. Thomas

An investigation of the ethical decision-making process across varying cultures pp. 503-535

Maria L. Roxas and Jane Y. Stoneback

The IASC-U.S. comparison project: A report on the similarities and differences between IASC Standards and U.S. GAAP based on a study undertaken by the FASB staff: edited by Carrie Bloomer, Norwalk, Connecticut, 1996, 426 pages pp. 537-539

Elizabeth A. Murphy

Volume 32, issue 3, 1997

Editorial comment pp. v-vi

Andrew Bailey

Cultural and economic influences on current accounting standards in the People's Republic of China pp. 247-278

Lynford E. Graham and Chunyan Li

Developing accounting standards on the basis of a conceptual framework by the Chinese government pp. 279-299

Zezhong Xiao and Aixiang Pan

Accuracy of forecast information disclosed in the IPO prospectuses of Hong Kong companies pp. 301-319

Bikki Jaggi

The transfer pricing concerns of developed and developing countries pp. 321-336

Susan C. Borkowski

An exploratory investigation of industry specialization of large audit firms pp. 337-355

Ignace De Beelde

Advancing the harmonisation of international accounting standards: Exploring an alternative path pp. 357-378

Peter Carlson

Environmental accounting for the sustainable corporation: Strategies and techniques: by Daniel Blake Rubenstein, Quorum Books, Westport, Connecticut and London, 1994, $55.00, 207 p pp. 379-382

Teresa Trapani

Readings in accounting in the European Union: edited by Antonio Socias, Palma, Spain: Universitat de les Illes Balears (University of Balearic Islands), 1996, pts 2,000, 253 pages pp. 383-385

Robert K. Larson

Accounting education in India: by Bhabatosh Banerjee, DSA in Commerce, University of Calcutta, 1994, $20.00, pp. vi + 205 pp. 386-389

Richard M. S. Wilson

Volume 32, issue 2, 1997

From the editor pp. 123-124

Vernon K. Zimmerman

Problems of accounting reform in the People's Republic of China pp. 139-153

Yin Chen, Peter Jubb and Alfred Tran

Social financial reporting in India: A case pp. 155-172

Poorna Hegde, Robert Bloom and Jayne Fuglister

Payback: A gulf between managerial accounting and financial theory in practice -- A view from accountants and finance officers in Ireland pp. 173-186

Mairead O Brien

The perceived importance of international accounting topics in the Asia-Pacific Rim: A comparative study pp. 187-202

John Stephen Sands and John Pragasam

International accounting research: An analysis of thirty-two years from the international journal of accounting pp. 203-235

Belverd Needles

Research in accounting in emerging economies: edited by R.S. Olusegun Wallace, John M. Samuels, Richard J. Briston and Shahrokh M. Saudagaran, JAI Press Inc., Greenwich CT, Volume 3 1995, 321 p pp. 237-239

Susan C. Borkowski

A history of financial accounting: by John Richard Edwards, Routledge, Chapman, and Hall, London, 1989, 326 p., $69.95 pp. 239-241

Dale L. Flesher

Accounting services, growth, and change in the pacific basin: by David L. McKee and Don E. Garner, Quorum Books, Westport, Connecticut pp. 241-245

Donald M. Sartori

Volume 32, issue 1, 1997

Cash flow statements: An international comparison of regulatory positions pp. 1-22

R. S. Olusegun Wallace, Mohammed S. I. Choudhury and Maurice Pendlebury

Anglo-Saxon and German life-cycle costing pp. 23-44

Alfred Gutschelhofer and Hanno Roberts

Capital charging and asset revaluations: New choices in governmental financial reporting? pp. 45-62

Martin Lally and G. Stevenson Smith

Factors affecting an analyst forecast revision-- Taiwan and the United States: A comparison pp. 63-77

Glen D. Moyes, Kyungjoo Park, Andrew Minglong Wang and Patricia A. Williams

Organizational culture and budget related behavior: A comparative contingency study of three local government organizations pp. 79-97

Andrew Goddard

International accounting education: Insights from academicians and practitioners pp. 99-117

Zabihollah Rezaee, Joseph Z. Szendi and Robert C. Elmore

A guide to applying international accounting standards: by David Cairns, The Institute of Chartered Accountants in England and Wales, Central Milton Keynes, United Kingdom, 909 p. $39.95 pp. 119-121

Belverd Needles

Volume 31, issue 4, 1996

International harmonization of reporting required by stock markets pp. 405-418

Jose A. Lainez, Susana Callao and Jose I. Jarne

An outcome-based assessment of international transfer pricing policy pp. 419-443

Karen S. Cravens and Winston Shearon

Recent developments in the accounting profession in New Zealand: A case of deprofessionalization? pp. 445-462

Sivakumar Velayutham and Hector Perera

Culture and accounting in Indonesia: An empirical examination pp. 463-481

M. Sudarwan and Timothy J. Fogarty

The propensity of managers to create budgetary slack: A cross-national re-examination using random sampling pp. 483-496

Mohan Lal, Alan S. Dunk and Gregory D. Smith

Determinants of audit fees in Bangladesh pp. 497-509

A. K. M. Waresul Karim and Peter Moizer

Volume 31, issue 3, 1996

International accounting harmonization and the major developed stock market countries: An empirical study pp. 269-279

Emmanuel N. Emenyonu and Sidney J. Gray

An analysis of multinational "audit failures" pp. 281-291

Heather M. Hermanson, Dana R. Hermanson and Joseph V. Carcello

Environmental disclosures in annual reports: An international perspective pp. 293-331

George O. Gamble, Kathy Hsu, Cynthia Jackson and Cynthia D. Tollerson

Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong pp. 333-346

Bikki Jaggi and Ronald Zhao

A comparison of Japanese and U.S. Auditor decision-making behavior pp. 347-363

Jeanne H. Yamamura, Albert H. Frakes, Debra L. Sanders and Sung K. Ahn

Ethical development, professional commitment and rule observance attitudes: A study of auditors in Taiwan pp. 365-379

Cynthia Jeffrey, Nancy Weatherholt and Steven Lo

Possible factors of the accuracy of prospectus earnings forecast in Hong Kong pp. 381-398

Anthony Moung Yin Chan, Cora Luk Kam Sit, Millie Mei Li Tong, Daphne Chi Kit Wong and Ricko Wai Yiu Chan

Value added reporting: Lessons for the United States: by Ahmed Belkaoui, Quorum Books, New York, 1992, 165 pp. $29.95 pp. 399-401

M. Zafar Iqbal

Culture and accounting education issues in developing countries--a Papua New Guinea case study: by Fabian Pok, UBSPD, New Delhi, 204 pp. $20.00 pp. 401-404

Bhabatosh Banerjee

Volume 31, issue 2, 1996

A comparison of U.S. and Japanese analysts' forecasts of earnings and sales pp. 143-160

Vivek Mande

Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data pp. 175-195

M. Ali Fekrat, Carla Inclan and David Petroni

An international comparison of manufacturing-friendly cost management systems pp. 197-212

John Y. Lee and Yasuhiro Monden

An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements pp. 213-237

John B. MacArthur

Financial reporting regulation in ASEAN: Features and prospects pp. 239-259

Russell J. Craig and Joselito G. Diga

Accounting standards: (4th ed.), by John Blake. Pitman Publishing, London, 1994, 260p. [UK pound]16.99; US$26.84 pp. 261-264

M. Hector B. Perera

Business behavior and information: edited by Yuji Ijiri and Isao Nakano, Carnegie Mellon University Press, Pittsburgh, 1992, 200 p. $15.00 U.S pp. 264-268

Bernd H. Schedler

Volume 31, issue 1, 1996

A review and synthesis of research on supplier concentration, quality and fee structure in non-U.S. markets for auditor services pp. 1-18

Kenton B. Walker and Eric N. Johnson

Setting a research agenda for auditing issues in the People's Republic of China pp. 19-37

Lynford E. Graham

An analysis (meta- and otherwise) of multinational transfer pricing research pp. 39-53

Susan C. Borkowski

A methodological note on cross-cultural accounting ethics research pp. 55-66

Jeffrey R. Cohen, Laurie W. Pant and David J. Sharp

The development of accounting regulation in the extractive industries: An international review pp. 67-93

Robert Luther

A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands pp. 95-120

Mohamed Hussein

Auditors' ethical reasoning: Some audit conflict and cross cultural evidence pp. 121-133

Judy S. L. Tsui

Accounting's changing role in social conflict: by Cheryl R. Lehman, Marcus Wiener Publishing, New York, 1992, 174 pp. $34.95 pp. 135-137

David V. Hughey

The future shape of financial reports: edited by John Arnold, Paul Boyle, Anthony Carey, Malcolm Cooper, Ken Wild, The Institute of Chartered Accountants in England and Wales, and The Institute of Chartered Accountants in Scotland, 1991 pp. 137-139

Robert Bloom

Setting the standards for financial reporting: FASB and the struggle for control of a critical process: by Robert Van Riper. Publisher, Westport, CT, 1994,206 pp. $49.95 pp. 139-142

Jenice Prather-Stewart