Journal of Applied Accounting Research

1999 - 2023

Current editor(s): Associate Professor Orthodoxia Kyriacou

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Volume 8, issue 3, 2007

Financial statement analysis and accounting policy choice: What history can teach us pp. 1-47

Rhoda Brown and Mark Whittington

Determinants of accounting choices in Egypt pp. 48-92

Colin. R. Dey, John R. Grinyer, C.Donald Sinclair and Hanaa El‐Habashy

Manipulation of earnings reports in Spain ‐ Some evidence pp. 93-115

Oriol Amat, Jordi Perramon and Catherine Gowthorpe

Facing up to new realities: The case for using relevant cost and target cost approaches in agriculture pp. 116-145

Lisa Jack and James V.H. Jones

Investment analysts’ perception of disclosure in UK interim financial reports pp. 146-185

Musa Magena, Russell Kinman and David Citron

Volume 8, issue 2, 2006

Environmental disclosure and legitimation in the annual report ‐ Evidence from the joint solutions project pp. 3-23

Nancy Higginson, Cynthia Simmons and Hussein Warsame

Heading towards sustainability reporting: A pilot study into the progress of embracing the global reporting initiative in the United Kingdom pp. 41-70

Geoffrey Turner, Petros Vourvachis and Thérèse Woodward

Complementary narrative commentaries of statutory accounts in annual reports of UK listed companies pp. 71-109

Venancio Tauringana and Musa Mangena

Measuring De jure Harmonisation: A content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards pp. 110-146

Pran Krishansing Boolaky

Making best use of financial reports published on the internet ‐ A research note pp. 147-159

Sally Aisbitt

Volume 8, issue 1, 2006

A Greek Perspective on the Decision to Outsource or Retain the Internal Audit Function pp. 1-71

Alexandros Galanis and David G Woodward

An analysis of lobbying behaviour ‐ The case of UK deferred taxation pp. 72-107

Alison Fox, John R Grinyer and Alex Russell

Perceived success of costing systems: Activity‐based and traditional systems compared pp. 108-161

Bernard Pierce and Richard Brown

Accounting for special purpose entities: The control view versus the primary beneficiary view for consolidation pp. 162-207

Thomas E. McKee, Linda J Bradley and Robert W. Rouse

Volume 7, issue 3, 2005

Barriers and catalysts to sound financial management systems in small sized enterprises pp. 1-26

Stuart McChlery, Alan D Godfrey and Lesley Meechan

The management accounting implications of trust: An analysis of three applications and specification of a possible research agenda pp. 27-77

Sulina Su Leen Tan and David G Woodward

Accounting for intellectual capital: Evidence from listed English football clubs pp. 78-116

Fareeha Shareef and Howard Davey

Interface between management accounting and strategic human resource management: Four grounded theory case studies pp. 117-153

Rishma Vedd and Reza Kouhy

Volume 7, issue 2, 2004

Selection techniques within the accountancy profession in Scotland pp. 1-51

Elizabeth Gammie, Erica Cargill and Bob Gammie

The use of usefulness: An examination of the user needs approach to the financial reporting conceptual framework pp. 52-79

Sean McCartney

A critical review of accounting standard setting and the role of Government from 1980 to 1990 pp. 80-133

Robert Day

Derivatives reporting in the UK: A treasury perspective on the introduction of FRS 13 pp. 134-180

Christine Helliar, Theresa Dunne and Lance Moir

Volume 7, issue 1, 2004

An analysis of the reasons why UK companies use interest rate and currency swaps pp. 1-45

Christine Helliar

The impact of UK tax reform on share buybacks, capital investment and financing choices pp. 46-73

John Pointon and Derek Spratley

Neutrality of narrative discussion in annual reports of UK listed companies pp. 74-107

Venancio Tauringana and Gin Chong

Volume 6, issue 3, 2002

The incompatibility of standard costing systems and modern manufacturing: Insight or unproven dogma? pp. 1-24

Bruce Bowhill and Bill Lee

The production of narrative accounting statements: An exploratory study of the operating and financial review pp. 25-56

Brian A Rutherford

Managers’ views on ABC in an insurance company: A grounded theory case study pp. 57-89

Gweneth Norris and John Innes

Volume 6, issue 2, 2001

The 10th CSEAR summer school 17th ‐ 19th September 2001 at the Kelvin Conference Centre, Glasgow University pp. 3-9

Leigh Holland

Conference report ‐ Designing a corporate governance course ‐ What do you think? pp. 10-12

John Holland

Tax complexity and the cost of debt pp. 13-29

Lesley Franklin and Penelope Tuck

The management of translation exchange rate risk in multinational companies: A note pp. 30-54

Alpa Dhanani

Activity based costing in universities ‐ An inappropriate technique? pp. 55-89

Martin Broad and David Crowther

Management accounting and strategic human resource management: A UK/Canadian comparative analysis pp. 90-120

Rishma Vedd and Reza Kouhy

Volume 6, issue 1, 2000

EVA® and other Arthurian myths: A comment on Zafiris & Bayldon (2000) pp. 2-22

Rhoda Pierce‐Brown BA FCA PhD

Shareholder value applications in UK listed companies pp. 23-51

Stuart Cooper, David Crowther, Ted Davis and Matt Davies

Understanding governance structures of accounting: Trust relationships, transaction costs, and the make‐or‐buy decision pp. 52-84

Lars Fallan

International direct taxation of e‐commerce: Developing a new conceptual model from marketing principles pp. 85-109

Catherine Pilkington and Sue Farron

Volume 5, issue 3, 2000

Corporate reporting on the Internet: Developing opportunities for research pp. 3-28

Catherine Gowthorpe

Predicting corporate bankruptcy using artificial neural networks pp. 30-52

M.L. Nasir, R.I. John, S.C. Bennett, D.M. Russell and A Patel

Government accounting development within a transitional economy ‐ Albania a case study pp. 53-86

Alan D Godfrey, Patrick J Devlin and M Cherif Merrouche

Strategic investment decision‐making: Managerial judgement on project risk and return pp. 87-109

Professor Elaine Harris

Volume 5, issue 2, 1999

Relevance sought! What do practitioners want to know about ABM implementation pp. 3-27

Jane Gibbon, Jan Loughran and Karen Johnston

Changes in the pattern of recruitment, regulation of training and examination of ICAEW students: For whom the pendulum swings pp. 29-52

Bill Lee and Michelle Brooks

An investigation into the stock market reaction to press notices issued by the Financial Reporting Review Panel pp. 54-82

Tony Hines, Karen McBride and Michael Page

Economic value added and market value added: A simple version and application pp. 84-105

N Zafiris and R Bayldon

Volume 5, issue 1, 1999

A survey of environmental accounting and reporting in Bahrain pp. 4-36

Jane Gibbon and Prem Lal Joshi

Extending the boundaries of annual reporting: A challenge to the accountant and her profession pp. 37-67

Pamela Edwards, Frank K Birkin and David G Woodward

Tomorrow’s company reporting ‐ Stakeholder dialogue in the digital age pp. 67-97

Mark Wilson, Albert Bokma, Rob Hall, Peter Smith and Julie Wales

Incorporating sustainability aspects in structured trade and commodity finance pp. 97-111

Olaf Weber and René Beeler

Accounting for sustainable management pp. 112-138

Leigh Holland and Brian Williams