Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 43, issue 6, 2013

Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism pp. 579-604

Richard Barker and Anne McGeachin

Prioritising disclosures in the annual report pp. 605-635

Thomas Riise Johansen and Thomas Plenborg

The pricing of initial audit engagements by big 4 and leading mid-tier auditors pp. 636-659

Michael Peel

Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models pp. 660-682

Yun Shen and Andrew W. Stark

The failure and the future of accounting: Strategy, stakeholders, and business value pp. 683-685

Stergios Leventis

Volume 43, issue 5, 2013

Challenging the reliability of comparables under profit-based transfer pricing methods pp. 483-505

Alessandro Mura, Clive Emmanuel and Francesco Vallascas

The control dynamics of outsourcing involving an early-stage firm pp. 506-529

Jim Rooney and Suresh Cuganesan

The role of disaggregation of earnings in stock valuation and earnings forecasting pp. 530-557

Pengguo Wang

Volatility of accounting earnings pp. 558-578

Steve Yu Shuo Su

Volume 43, issue 4, 2013

Editorial pp. 259-259

Vivien Beattie and Pauline Weetman

Introduction pp. 260-261

Robert Hodgkinson

The objectives of financial reporting: a historical survey and analysis pp. 262-327

Stephen A. Zeff

Financial reporting and firm valuation: relevance lost or relevance regained? pp. 329-358

Luzi Hail

Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013) pp. 359-361

Peter Elwin

The role of financial reporting in debt contracting and in stewardship pp. 362-383

Lakshmanan Shivakumar

Discussion of ‘The role of financial reporting in debt contracting and in stewardship’ by Lakshmanan Shivakumar (2013) pp. 384-385

Trevor Pitman

What do we know about the role of financial reporting in debt contracting and debt covenants? pp. 386-417

Peter Taylor

Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making pp. 418-441

David J. Cooper and Wayne Morgan

Discussion of ‘Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making’ by David Cooper and Wayne Morgan (2013) pp. 442-444

David Nussbaum

How far can we trust earnings numbers? What research tells us about earnings management pp. 445-481

Martin Walker

Volume 43, issue 3, 2013

Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants pp. 163-204

Martin Glaum, Peter Schmidt, Donna L. Street and Silvia Vogel

Client employment of previous auditors: shareholders’ views on auditor independence pp. 205-224

Eleanor Dart and Roy Chandler

Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39? pp. 225-258

John O'Hanlon

Volume 43, issue 2, 2013

The continued survival of international differences under IFRS pp. 83-111

Christopher Nobes

The impact of perceived ethical intensity on audit-quality-threatening behaviours pp. 112-137

Breda Sweeney, Bernard Pierce and Donald F. Arnold

Audit report lags in the Belgian non-profit sector: an empirical analysis pp. 138-158

Anne-Mie Reheul, Tom Van Caneghem and Sandra Verbruggen

Volume 43, issue 1, 2013

Editorial pp. 1-2

Vivien Beattie

Determinants of expected rate of return on pension assets: evidence from the UK pp. 3-30

Yong Li and Paul Klumpes

Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises pp. 31-55

Stefan Sundgren and Tobias Svanström

Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment pp. 56-81

Vivien Beattie, Stella Fearnley and Tony Hines

Volume 42, issue 5, 2012

Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context pp. 471-494

Vivien Beattie and Sarah Jane Smith

Conceptual framework issues: perspectives of Australian public sector stakeholders pp. 495-518

Ralph Kober, Janet Lee and Juliana Ng

Factors affecting biasing of capital budgeting cash flow forecasts: evidence from the hotel industry pp. 519-545

Michael J. Turner and Chris Guilding

When is good news really good news? pp. 547-573

Thomas Schleicher

Volume 42, issue 4, 2012

The impact of subjectivity in performance evaluation practices on public sector managers’ motivation pp. 377-396

Marcel Van Rinsum and Frank H.M. Verbeeten

The impact of voluntary audit on credit ratings: evidence from UK private firms pp. 397-418

Elisabeth Dedman and Asad Kausar

Auditor quality effects on the relationship between accruals, cash flows and equity returns: a variance decomposition analysis pp. 419-439

Mark Clatworthy, Christopher K.M. Pong and Woon K. Wong

Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK pp. 441-468

Jill Collis

Volume 42, issue 3, 2012

Editorial pp. 235-235

Pauline Weetman

Introduction pp. 237-238

Robert Hodgkinson

Financial instruments, financial reporting, and financial stability pp. 239-260

Christian Laux

Discussion of ‘Financial instruments, financial reporting, and financial stability’ by Christian Laux (2012) pp. 261-266

Andrew Haldane

Financial instruments in non-financial firms: what do we know? pp. 267-289

Günther Gebhardt

Discussion of ‘Financial instruments in non-financial firms: what do we know?’ by Günther Gebhardt (2012) pp. 291-293

Roger Harrington

Risk reporting quality: implications of academic research for financial reporting policy pp. 295-324

Stephen G. Ryan

Discussion of ‘Risk reporting quality: implications of academic research for financial reporting policy’ by Stephen G. Ryan (2012) pp. 325-327

Paul Lee

Business-model (intent)-based accounting pp. 329-344

James Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott

Discussion of ‘Business-model (intent)-based accounting’ by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012) pp. 345-347

Alex Brougham

Do UK audit committees really engage with auditors on audit planning and performance? pp. 349-375

Vivien Beattie, Stella Fearnley and Tony Hines

Volume 42, issue 2, 2012

State ownership, tax status and size effect of effective tax rate in China pp. 97-114

Liansheng Wu, Yaping Wang, Wei Luo and Paul Gillis

Perceived auditor independence and audit firm fees pp. 115-141

Kevin Holland and Jennifer Lane

Opportunistic disclosure in press release headlines pp. 143-168

Encarna Guillamon-Saorin, Beatriz Garcia Osma and Michael John Jones

Drivers of voluntary audit in Finland: to be or not to be audited? pp. 169-196

Lasse Niemi, Juha Kinnunen, Hannu Ojala and Pontus Troberg

Publication records of accounting and finance faculty promoted to professor: evidence from the UK pp. 197-231

Vivien Beattie and Alan Goodacre

Call for papers pp. 233-234

Janet Richards

Volume 42, issue 1, 2012

What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code? pp. 1-27

Reggy Hooghiemstra

Reported earnings, auditor's opinion, and compensation: theory and evidence pp. 29-48

Atasi Basu, Randal Elder and Mohamed Onsi

Self-serving causal disclosures and short-term IPO valuation -- evidence from China pp. 49-75

Walter Aerts and Peng Cheng

Do UK firms manage earnings to meet dividend thresholds? pp. 77-94

Abdallah Atieh and Simon Hussain