Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 35, issue 4, 2005

Forthcoming Articles pp. ii-ii

The Editors

The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note pp. 295-305

Adebayo Agbejule

Accounting on the frontline: cost accounting, military efficiency and the South African War pp. 307-326

Warwick Funnell

The effect of audit committee shareholding, financial expertise and size on interim financial disclosures pp. 327-349

Musa Mangena and Richard Pike

Book Reviews pp. 351-353

Jane Broadbent, Richard Pike and Jane Broadbent

Guide for Authors pp. 353-353

The Editors

Editorial pp. ebi-ebi

The Editors

Volume 35, issue 3, 2005

Forthcoming Articles pp. ii-ii

The Editors

Decision rules for allocating a limiting factor across products in a stochastic production environment: a real options approach pp. 183-205

Michael Bowe, Konstantinos Vonatsos and Stephanos Zarkos

Government concerns and tensions in accounting standard-setting: the case of accounting for the Private Finance Initiative in the UK pp. 207-228

Jane Broadbent and Richard Laughlin

How not to mount a professional project: the formation of the ICAEW in 1880 pp. 229-248

John Edwards, Malcolm Anderson and Roy Chandler

A grounded theory of corporate disclosure pp. 249-267

John Holland

The accuracy of IPO earnings forecasts in Thailand and their relationships with stock market valuation pp. 269-286

Ravi Lonkani and Michael Firth

Book Reviews pp. 287-289

Niamh Brennan and Michael Mumford

CALL FOR PAPERS pp. 290-290

The Editors

Editorial Board pp. ebi-ebi

The Editors

Volume 35, issue 2, 2005

Forthcoming Articles pp. i-i

The Editors

Audit and control in the not-for-profit sector: an endowed charity case 1739–1853 pp. 111-128

Mae Baker and Michael Collins

The costs and benefits of increased accounting regulation: a case study of Lloyd's of London pp. 129-146

D. Gwilliam, R. Macve and G. Meeks

An investigation into the measurement of graph distortion in financial reports pp. 147-160

Dineli Mather, Paul Mather and Alan Ramsay

Why do executives serve as non-executives? Pre-Cadbury evidence from UK non-financial companies pp. 161-176

Noel O'Sullivan

Book review pp. 177-178

John Holland

Editorial Board pp. ebi-ebi

The Editors

Volume 35, issue 1, 2005

Forthcoming Articles pp. i-i

The Editors

Constructing a Total Cost of Ownership supplier selection methodology based on Activity-Based Costing and mathematical programming pp. 3-27

Z. Degraeve, Eva Labro and Filip Roodhooft

Accounting for the activities of funerary temples: the intertwining of the sacred and the profane pp. 29-51

Mahmoud Ezzamel

A basic study of agency-cost source and municipal use of internal versus external control pp. 53-67

Kevan Jensen

Earnings management of distressed firms during debt renegotiation pp. 69-86

Norman Saleh and Kamran Ahmed

The portfolio of knowledge required by industry specialist auditors pp. 87-101

Roger Simnett and Arnold Wright

Book review pp. 103-106

Simon Archer

Editorial Board pp. ebi-ebi

The Editors

Volume 34, issue 4, 2004

Forthcoming Articles pp. ii-ii

The Editors

Index to Volume 34 — 2004 pp. 1-2

The Editors

Guest editorial to international conference on advances in accounting-based valuation pp. 275-276

Miles Gietzmann and Cass School

Linear information dynamics, aggregation, dividends and ‘dirty surplus’ accounting pp. 277-299

David Ashton, Terry Cooke, Mark Tippett and Pengguo Wang

‘Equity smirks’ and embedded options: the shape of a firm's value function pp. 301-321

Adam Ostaszewski

Implied cost of equity capital in earnings-based valuation: international evidence pp. 323-344

Feng Chen, Bjørn Jørgensen and Yong Yoo

Discussion of ‘Implied cost of equity capital in earnings-based valuation: international evidence’ pp. 345-348

Marco Trombetta

Predicting firm value: the superiority of -theory over residual income pp. 349-377

Miles Gietzmann and Adam Ostaszewski

Discussion of ‘Predicting firm value: The superiority of superiority of -theory over residual income’ by Miles Gietzmann and Adam Ostaszewski pp. 379-382

John O'Hanlon

Dirty surplus accounting flows: international evidence pp. 383-410

Helena Isidro, John O'Hanlon and Steven Young

Review of ‘Dirty surplus accounting flows: international evidence’ pp. 411-412

Pascal Frantz

Book reviews pp. 413-417

Clive Lennox, Claire Marston, R. Parker and Chris Pong

17th Annual Conference on Accounting, Business & Financial History at Cardiff Business School 15-16 September 2005 Announcement of Conference and Call for Papers pp. 418-418

The Editors

Guide for Authors pp. 420-420

The Editors

Editorial Board pp. ebi-ebi

The Editors

Volume 34, issue 3, 2004

Forthcoming Articles pp. ii-ii

The Editors

Disclosure compliance with national accounting standards by listed companies in South Asia pp. 183-199

Muhammad Ali, Kamran Ahmed and Darren Henry

Audit pricing following mergers of accounting practices: evidence from Hong Kong pp. 201-213

Michael Firth and Thomas Lau

Further evidence on the roots of public sector operational (value-for-money) auditing: a response to Flesher and Zarzeski pp. 215-222

Warwick Funnell

The existence and independence of audit committees in France pp. 223-246

Charles Piot

Conflict, collaboration, fuzzy jurisdictions and partial settlements. Accountants, lawyers and insolvency practice during the late 19th century pp. 247-265

Stephen Walker

Book reviews pp. 267-269

Irvine Lapsley, Chris Mallin and Falconer Mitchell

Special section of European Accounting Review on Conservatism in Accounting pp. 270-270

The Editors

Editorial Board pp. ebi-ebi

The Editors

Volume 34, issue 2, 2004

Forthcoming Articles pp. ii-ii

The Editors

The demand for the audit in small companies in the UK pp. 87-100

Jill Collis, Robin Jarvis and Len Skerratt

Earnings management and deferred tax pp. 101-123

Kevin Holland and Richard Jackson

The effects of the auditor's professional qualification and the firm's financial health on depreciation in Finland pp. 125-143

Stefan Sundgren and Christian Johansson

Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century pp. 145-175

Luca Zan

CALL FOR PAPERS pp. 176-176

The Editors

Book reviews pp. 177-180

Mike Jones and Richard Laughlin

Editorial Board pp. ebi-ebi

The Editors

Volume 34, issue 1, 2004

Forthcoming Articles pp. ii-ii

The Editors

The development of costing in the British chemical industry, c.1870-c.1940 pp. 3-24

Trevor Boyns, Mark Matthews and John Edwards

Non-executive directors in the Netherlands: another expectations gap? pp. 25-41

Reggy Hooghiemstra and Jaap Manen

Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market pp. 43-56

Stergios Leventis and Pauline Weetman

A unified approach to the measurement of international accounting harmony pp. 57-73

Ross Taplin

Book reviews pp. 75-78

John Grinyer, Robert Sterling and Stephen Walker

Editorial Board pp. ebi-ebi

The Editors