Accounting Forum

1999 - 2025

Current editor(s): Carol Tilt

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Editorial Board pp. i-i: The Editors
Volume Contents pp. iii-iv: The Editors
Author Index pp. v-v: The Editors
The pursuit of maximum shareholder value: Vampire or Viagra? pp. 325-331: Brendan McSweeney
The business case for regulation of corporate social responsibility and accountability pp. 332-353: Jeffrey Unerman and Brendan O’Dwyer
Pursuing shareholder value: The rhetoric of James Hardie pp. 354-369: Lee Moerman and Sandra van der Laan
Decoupled earnings: An institutional perspective of the consequences of maximizing shareholder value pp. 370-383: Kenneth Wm. Kury
Budgeting, the individual and the capital market: A case of fiscal stress pp. 384-397: Bill Ryan

Editorial Board pp. i-i: The Editors
Financialized accounts: A stakeholder account of cash distribution in the S&P 500 (1990–2005) pp. 217-232: Tord Andersson, Colin Haslam, Edward Lee and Nick Tsitsianis
Corporate social performance, financial performance and institutional ownership in Canadian firms pp. 233-253: Lois Mahoney and Robin W. Roberts
A colonial “social experiment”: Accounting and a communal system in British-ruled Fiji pp. 255-276: Shanta S.K. Davie
The unethical practices of accountants and auditors and the compromising stance of professional bodies in the corporate world: Evidence from corporate Nigeria pp. 277-303: Owolabi M. Bakre
Accounting research: An analysis of theories explored in doctoral dissertations and their applicability to Systems Theory pp. 305-322: William Hahn
Call for papers for a special issue of accounting, auditing and accountability journal: “Accounting and the visual” pp. 323-324: The Editors

Editorial Board pp. i-i: The Editors
Exploring lecturers’ perceptions of the emphasis given to different stakeholders in introductory accounting textbooks pp. 113-127: John Ferguson, David Collison, David Power and Lorna Stevenson
Lifting the lid on the use of content analysis to investigate intellectual capital disclosures pp. 129-163: Vivien Beattie and Sarah Jane Thomson
Financialized accounts: Share buy-backs, mark to market and holding the financial line in the S&P 500 pp. 165-178: Tord Andersson, Colin Haslam, Edward Lee and Nick Tsitisianis
Strategic organizational conditions for risks reduction and earnings management: A combined strategy and auditing paradigm pp. 179-201: Loi Teck Hui and Quek Kia Fatt
An “American Dream” theory of corporate executive Fraud pp. 203-215: Freddie Choo and Kim Tan

Editorial Board pp. i-i: The Editors
Editorial boards in accounting: The power and the glory pp. 1-25: Tony Brinn and Michael John Jones
Bridging the divides of online reporting pp. 27-45: Alistair M. Brown
Loan officers and loan ‘delinquency’ in Microfinance: A Zambian case pp. 47-71: Rob Dixon, John Ritchie and Juliana Siwale
Social accounting research: An Australasian perspective pp. 73-89: Craig Deegan and Sharon Soltys
Fear, desire, and lack in Deegan and Soltys’s “Social accounting research: An Australasian perspective” pp. 91-97: Jeff Everett
What really counts pp. 99-105: Jan Bebbington and Jesse Dillard
Social accounting research: An Australasian perspective: A comment pp. 107-111: Geoff Frost

Editorial Advisory Board pp. i-i: The Editors
Volume Contents pp. iii-iv: The Editors
Author Index pp. v-v: The Editors
Accounting for healthcare: Reform and outcomes pp. 319-323: C. Haslam and G. Lehman
Global trade and the future of national health care reform pp. 325-340: Patricia J. Arnold and Terrie C. Reeves
Costing schizophrenia pp. 341-358: Ciorstan Smark
Delivering patient choice in English acute hospital trusts pp. 359-376: Mike Dent and Colin Haslam
Trust and distrust in a network-style organisation: GPs’ experiences and views of a Scottish local healthcare co-operative pp. 377-388: Gwen Hannah, Colin Dey and David Power
Accounting for reform: Funding and transformation in the four nation’s hospital services pp. 389-405: Colin Haslam and Neil Marriott

Editorial Advisory Board pp. i-i: The Editors
Educating and Researching Sarbanes Oxley pp. 1-1: The Editors
Editorial: Accounting journal assessment exercise pp. 195-208: Tony Tinker
The distorting effects of acquisitions and dispositions on net operating cash flow pp. 209-226: Hugo Nurnberg
Protecting agricultural accounting in the UK pp. 227-243: Lisa Jack
Islam, nature and accounting: Islamic principles and the notion of accounting for the environment pp. 245-265: Rania Kamla, Sonja Gallhofer and Jim Haslam
Camouflage play: Making moral claims in managed investments pp. 267-283: Matthew Haigh
Accounting education, training and the profession in the Commonwealth Caribbean: Integration or internationalisation? pp. 285-313: Owolabi M. Bakre
Shareholder Value Viagra or Vampire ? pp. 317-318: The Editors

Editorial Advisory Board pp. i-i: The Editors
The evolution of annual reporting practices of an electricity firm pp. 85-104: Jillian J. Hooks and Hector Perera
The effect of audit scope and auditor tenure on resource allocation decisions in local government audit engagements pp. 105-119: Lynn A. Johnson
GRI and the camouflaging of corporate unsustainability pp. 121-137: Jose Moneva, Pablo Archel and Carmen Correa
‘Not our problem’: UK Government’s fiscal obligations towards the privatised railway network pp. 139-153: S. McCartney and J. Stittle
The Code of Ethics and the development of the auditing profession in Greece, the period 1992–2002 pp. 155-178: Emmanouil Dedoulis
You owe it to yourself: The financially literate manager pp. 179-191: Reva Berman Brown, Mark N.K. Saunders and Richard Beresford
CALL FOR PAPERS: ACCOUNTING FORUM Financial Accounting: Past, Present and Future pp. 193-194: The Editors

Editorial Board pp. i-i: The Editors
The ethics of World Bank lending pp. 1-19: Dean Neu and Elizabeth Ocampo Gomez
Financialized accounts: Restructuring and return on capital employed in the S&P 500 pp. 21-41: Tord Andersson, Colin Haslam and Edward Lee
The quality of fair value measures for property, plant, and equipment pp. 43-59: Don Herrmann, Shahrokh M. Saudagaran and Wayne B. Thomas
Long-term audit engagements and opinion shopping: Spanish evidence pp. 61-79: Emiliano Ruiz-Barbadillo, Nieves Gómez-Aguilar and Estibaliz Biedma-López
CALL FOR PAPERS: ACCOUNTING FORUM pp. 81-82: The Editors
Financial reporting and business communication tenth annual conference at Cardiff business school 6 and 7 July 2006 pp. 83-83: The Editors
Accounting Forum Special issue and call for papers pp. 84-84: The Editors