Accounting Forum

1999 - 2025

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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Volume 29, issue 4, 2005

Author Index and Volume Contents pp. 1-6

The Editors

IFC: Editorial Board pp. 1-1

The Editors

Are Public Private Partnerships value for money? pp. 345-378

Darrin Grimsey and Mervyn K. Lewis

Priorities for the development of vocational skills in management accountants: A European perspective pp. 379-394

Trevor Hassall, John Joyce, José Luis Arquero Montaño and José Antonio Donoso Anes

Meanings of the term ‘sustainable development’ in Finnish corporate disclosures pp. 395-413

Matias Laine

Measuring convergence of National Accounting Standards with International Financial Reporting Standards pp. 415-436

Alexandra Fontes, Lúcia Lima Rodrigues and Russell Craig

The NHS Plan: Accounting for investment and reform in twenty acute hospital trusts in England (1998–2003) pp. 437-453

Colin Haslam

Social justice in a cold climate: Could social accounting make a difference? pp. 455-473

Amanda Ball and Will Seal

Volume 29, issue 3, 2005

IFC: Editorial Board pp. 1-1

The Editors

Tax avoidance and global development pp. 245-248

Mark Hampton and Prem Sikka

Estimating the magnitude of capital flight due to abnormal pricing in international trade: The Russia–USA case pp. 249-270

Maria E. de Boyrie, Simon J. Pak and John S. Zdanowicz

Fiscal incentives, corporate structure and financial aspects of treasury management operations pp. 271-288

Jim Stewart

Mobile people, mobile capital and tax neutrality: Sustaining a market for Offshore Finance Centres pp. 289-310

Gregory Rawlings

South Pacific tax havens: From leaders in the race to the bottom to laggards in the race to the top? pp. 311-323

J.C. Sharman

The role of accountancy firms in tax avoidance: Some evidence and issues pp. 325-343

Prem Sikka and Mark Hampton

Volume 29, issue 2, 2005

IFC: editorial board pp. 1-1

The Editors

Comparing the investment decisions of accounting practitioners and students: an empirical study on the adequacy of student surrogates pp. 121-135

Gregory A. Liyanarachchi and Markus J. Milne

The impact of MAS on perceived auditor independence-some evidence from Denmark pp. 137-168

Reiner Quick and Bent Warming-Rasmussen

An empirical study of the value-relevance of using proportionate consolidation accounting for investments in joint ventures pp. 169-190

Ronald L. Stoltzfus and Ruth W. Epps

Factors that affect accountant's perceptions of alternative work arrangements pp. 191-206

Kimberly Frank Charron and D. Jordan Lowe

Accounting tele teaching lectures: issues of interaction and performance pp. 207-217

Abdel K. Halabi

Examining the differences between United States Generally Accepted Accounting Principles (U.S. GAAP) and International Accounting Standards (IAS): implications for the harmonization of accounting standards pp. 219-231

Akwasi A. Ampofo and Robert J. Sellani

Determinants of corporate social and environmental reporting in Hong Kong: a research note pp. 233-242

Simon Gao, Saeed Heravi and Jason Zezheng Xiao

Call for papers: Special issue of the electronic journal of radical organisation theory pp. 243-244

The Editors

Volume 29, issue 1, 2005

Towards an environmentally enabling accounting and finance pp. 1-6

Amanda Ball, David Campbell and Glen Lehman

Inside Front Cover - Editorial Board pp. 1-1

The Editors

Sustainability accounting—a brief history and conceptual framework pp. 7-26

Geoff Lamberton

Is private social, ethical and environmental reporting mythicizing or demythologizing reality? pp. 27-47

Jill F. Solomon and Lauren Darby

Organic salmon farming: risk perceptions, decision heuristics and the absence of environmental accounting pp. 49-75

Georgios Georgakopoulos and Ian Thomson

An environmentally enlightened accounting pp. 77-101

Jesse Dillard, Darrell Brown and R. Scott Marshall

Extended performance reporting: an examination of the Australian mining industry pp. 103-119

Kittiya Yongvanich and James Guthrie

Volume 28, issue 4, 2004

IFC: Editorial Board pp. i-i

The Editors

Volume Contents and Author Index pp. 1-5

The Editors

Towards an enabling research agenda for the accounting/contracting nexus pp. 329-348

Willie Seal

Infrastructure assets disclosure in Australian public sector annual reports pp. 349-367

Janet Lee and Gregory Fisher

A true account pp. 369-384

A. Arthur

Red and black interpostal accountancy marks pp. 385-402

John K. Courtis

Accounting for UK rail freight track charges: privatisation, politics and the pursuit of private sector vested interests pp. 403-425

John Stittle

It’s time for a true and fair view pp. 427-430

John E. McEnroe and Stanley C. Martens

Meeting to focus on link between changing financial services landscape and opportunities for accounting professionals pp. 431-432

T. Tinker

Volume 28, issue 3, 2004

IFC: Editorial board pp. i-i

The Editors

Corporate financial communication and voluntary disclosure pp. 201-203

Malcolm Smith

A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes pp. 205-236

Vivien Beattie, Bill McInnes and Stella Fearnley

Financial reporting on the Internet by 2010: a consensus view pp. 237-263

Michael John Jones and Jason Zezhong Xiao

Colour as visual rhetoric in financial reporting pp. 265-281

John K. Courtis

Multivariate decision accuracy and the presentation of accounting information pp. 283-305

Stella So and Malcolm Smith

Impression management: dual language reporting and voluntary disclosure pp. 307-328

Stergios Leventis and Pauline Weetman

Volume 28, issue 2, 2004

IFC: Editorial Board pp. i-i

The Editors

Illegal acts and the auditor pp. 99-118

Ian A.M. Fraser, David J. Hatherly and William M. Henry

The necessary characteristics of environmental auditors: a review of the contribution of the financial auditing profession pp. 119-138

Robert Dixon, Gehan A. Mousa and Anne D. Woodhead

The measurement and recognition of intangible assets: then and now pp. 139-158

Claire Eckstein

A case against the consolidation of foreign subsidiaries’ and a United States parent’s financial statements pp. 159-165

Paul E. Holt

Another step towards full fair value accounting for financial instruments pp. 167-179

Francisco Gabriel Hernández Hernández

The disclosure of risk in financial statements pp. 181-200

J.David Cabedo and José Miguel Tirado

Volume 28, issue 1, 2004

IFC: Editorial Board pp. i-i

The Editors

Social and environmental accounting: trends and thoughts for the future pp. 1-5

Glen Lehman

An analysis of the stock market impact of environmental performance information pp. 7-26

N.H.J. Lorraine, D.J. Collison and D.M. Power

Evidence on the pernicious effect of financial report environmental disclosure pp. 27-41

Martin Freedman and Dennis M Patten

Disclosure of information about employees in the Directors’ report of UK published financial statements: substantive or symbolic? pp. 43-59

R Day and T Woodward

Assessing quality assessment of corporate social reporting: UK perspectives pp. 61-79

Kim Hammond and Samantha Miles

A commentary on Lorraine, Collison and Power and Freedman and Patten: how far does empirical research assist in the drive to regulate environmental disclosures? pp. 81-86

M.r Mathews

Environmental disclosures and share prices—a discussion about efforts to study this relationship pp. 87-97

Craig Deegan