Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Forthcoming Articles pp. i-i: The Editors
Index to Volume 33—2003 pp. 1-2: The Editors
The use of financial accounting information and firm performance: an empirical quantification for farms pp. 251-273: Josep Argilés and E. Slof
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings pp. 275-294: Khaled Hussainey, Thomas Schleicher and Martin Walker
The determinants of voluntary disclosure of adjusted earnings per share measures by UK quoted companies pp. 295-309: Martin Walker and Evagelia Louvari
The true and fair view and the ‘fair presentation’ override of IAS 1 pp. 311-325: Lisa Evans
Guide for Authors pp. 326-326: The Editors
Editorial Board pp. ebi-ebi: The Editors

Forthcoming Articles pp. i-i: The Editors
Financial reporting of good news and bad news: evidence from accounting narratives pp. 171-185: Mark Clatworthy and Michael Jones
Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising outside capital pp. 187-205: Miles Gietzmann and Marco Trombetta
Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market pp. 207-233: Michael Peel and Roydon Roberts
Towards an understanding of profitability analysis within the residual income valuation framework pp. 235-246: Martin Walker and Pengguo Wang
Book review pp. 247-248: David Hatherly
Editorial Board pp. ebi-ebi: The Editors

Forthcoming Articles pp. i-i: The Editors
The influence of information asymmetry and budget emphasis on the relationship between participation and slack pp. 91-104: Chong Lau and Ian Eggleton
Bridging the GAAP across the UK public sector pp. 105-121: Sheila Ellwood
The decision usefulness of reported cash flow and accrual information in a behavioural field experiment pp. 123-135: Divesh Sharma and Errol Iselin
Audit fee determinants and the large auditor premium in 1900 pp. 137-155: Derek Matthews and Michael Peel
Book Reviews pp. 157-161: David Alexander, Clive Emmanuel, Michael Jones and Rowan Jones
SIXTH INTERNATIONAL MANAGEMENT CONTROL SYSTEMS RESEARCH CONFERENCE pp. 162-162: The Editors
Editorial Board pp. ebi-ebi: The Editors

Forthcoming Articles pp. i-i: The Editors
On economic reality, representational faithfulness and the ‘true and fair override’ pp. 3-17: David Alexander and Simon Archer
Auditor conservatism and reported earnings pp. 19-32: Richard Chung, Michael Firth and Jeong-Bon Kim
Executive turnover in UK firms: the impact of Cadbury pp. 33-50: Elisabeth Dedman
Introducing ‘mercantile’ bookkeeping into British central government, 1828–1844 pp. 51-64: John Edwards and Hugh Greener
The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment pp. 65-79: Ann Gaeremynck and Marleen Willekens
Book reviews pp. 81-87: W. Baxter, Jane Hughes, Markus Milne, Deryl Northcott and David Pendrill
15th Annual Conference on Accounting, Business and Financial History at Cardiff Business School 10–11 September 2003 pp. 88-88: The Editors
Editorial Board pp. ebi-ebi: The Editors

Forthcoming Articles pp. i-i: The Editors
Index to Volume 32—2002 pp. 1-2: The Editors
The beginnings of accounting for capital consumption: disclosure practices in the British railway industry, 1830–55 pp. 195-208: A. Arnold and S. McCartney
Top executive dismissal, ownership and corporate performance pp. 209-225: Martin Conyon and Annita Florou
Capital budgeting, valuation and personal taxes pp. 227-243: Ian Dobbs and Anthony Miller
The ownership structure of UK firms and the informativeness of accounting earnings pp. 245-257: Raymond Donnelly and Caitriona Lynch
Measurement of harmonisation: implications of non-disclosure for research planning and interpretation pp. 259-273: Aileen Pierce and Pauline Weetman
Book reviews pp. 275-280: W. Baxter, Stephen Zeff, Maurice Pendlebury, Ira Solomon and John Holland

Forthcoming Articles pp. i-i: The Editors
The use of accounting information for the valuation of dual-class shares listed on China's stock markets pp. 123-131: Gongmeng Chen, Michael Firth and Jeong-Bon Kim
Coals from Newcastle: an evaluation of alternative frameworks for interpreting the development of cost and management accounting in Northeast coal mining during the British Industrial Revolution pp. 133-152: Richard Fleischman and Richard Macve
UK brokers' characteristics: does size matter? pp. 153-170: Simon Hussain
Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium pp. 171-186: Ann Vanstraelen
Book reviews pp. 187-191: A. Arnold, Roger Mills and Markus Milne

Forthcoming Articles pp. i-i: The Editors
Special issue on international accounting history pp. 63-65: Alan Richardson
Linking international business theory to accounting history: implications of the international evolution of the state and the firm for accounting history research pp. 67-77: Alan Richardson and Laura MacDonald
The contributions of Alexander Thomas Niven and John Ballantine Niven to the international history of modern public accountancy pp. 79-92: T. Lee
The roots of operational (value-for-money) auditing in English-speaking nations pp. 93-104: Dale Flesher and Marilyn Zarzeski
Harmonisation of financial reporting before the European Company Law Directives: the case of the Nordic Companies Act pp. 105-117: Sally Aisbitt
Book review pp. 119-120: R. Parker

Forthcoming Articles pp. i-i: The Editors
Corporate financial disclosures in the UK, 1920–50: the effects of legislative change and managerial discretion pp. 3-16: A. Arnold and D. Matthews
Accounting working for the state: tax assessment and collection during the New Kingdom, ancient Egypt pp. 17-39: Mahmoud Ezzamel
Accounting professionals and the accounting profession: linking conduct and context pp. 41-56: Fiona Anderson-Gough, Christopher Grey and Keith Robson
Book reviews pp. 57-59: Jane Broadbent and Pelham Gore