Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 41, issue 5, 2011

A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives pp. 415-437

Doris Merkl-Davies and Niamh Brennan

The effects of uncertainty on the roles of controllers and budgets: an exploratory study pp. 439-458

Frank G.H. Hartmann and Victor Maas

Hedge accounting and its influence on financial hedging: when the tail wags the dog pp. 459-489

Martin Glaum and André Klöcker

‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum? pp. 491-514

Joanne Horton, Richard Macve and George Serafeim

On relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response pp. 515-524

Christopher Nobes

Volume 41, issue 4, 2011

Audit team defence mechanisms: auditee influence pp. 333-356

Breda Sweeney and Bernard Pierce

Customers? The reconstruction of the ‘taxpayer’ in Inland Revenue discourse and practice pp. 357-374

Penelope Tuck, Margaret Lamb and Keith Hoskin

The influence of strategy map communications and individual differences on multidimensional performance evaluations pp. 375-391

D. Jordan Lowe, Salvador Carmona-Moreno and Philip M.J. Reckers

Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK pp. 393-410

Ann L.-C. Chan, Stephen W.J. Lin and Norman Strong

Volume 41, issue 3, 2011

Editorial pp. 201-201

Pauline Weetman

Introduction pp. 203-205

Robert Hodgkinson

Economic crisis and accounting evolution pp. 207-232

Gregory Waymire and Sudipta Basu

The European IFRS experiment: objectives, research challenges and some early evidence pp. 233-266

Peter F. Pope and Stuart McLeay

Discussion pp. 267-268

Peter Holgate

International Financial Reporting Standards: what are the benefits? pp. 269-285

Philip Brown

Discussion pp. 287-289

Christoph Hütten

IFRS monopoly: the Pied Piper of financial reporting pp. 291-306

Shyam Sunder

Discussion pp. 307-308

Ken Lee

New institutional accounting and IFRS pp. 309-328

Peter Wysocki

Discussion pp. 329-331

Mario Abela

Volume 41, issue 2, 2011

The stock price effects from downward earnings guidance versus beating analysts' forecasts: which effect dominates? pp. 95-118

Lynn Rees and Brady Twedt

Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens pp. 119-144

Christine A. Mallin and Giovanna Michelon

Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls pp. 145-169

Jason Zezhong Xiao, Rong-Ruey Duh and Chee W. Chow

The pricing of industry specialisation by auditors in New Zealand pp. 171-195

David Hay and Debra Jeter

Volume 41, issue 1, 2011

Taxation influences upon the market in venture capital trust stocks: theory and practice pp. 1-27

Kevin Holland and Richard H.G. Jackson

Practitioners' participation in the accounting standard-setting process pp. 29-50

Sylvain Durocher and Anne Fortin

Do fair value adjustments influence dividend policy? pp. 51-68

Igor Goncharov and Sander van Triest

The fragile returns to investor relations: evidence from a period of declining market confidence pp. 69-90

Kenneth Peasnell, Sayjda Talib and Steven Young

Volume 40, issue 5, 2010

The effect of board‐manager agency conflicts on non‐profit organisations’ earnings and cost allocation manipulations pp. 407-419

Marc Jegers

Financial performance explanations and institutional setting pp. 421-450

Walter Aerts and Ann Tarca

Enhancing the role of accountability in promoting the rights of beneficiaries of development NGOs pp. 451-471

Brendan O'Dwyer and Jeffrey Unerman

Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs pp. 473-493

Anne Stafford, Basilio Acerete and Pam Stapleton

Book review pp. 495-497

Ingrid Jeacle

Editorial board pp. ebi-ebi

The Editors

Volume 40, issue 4, 2010

The effect of takeovers on the fundamental value of acquirers pp. 333-352

Paul Guest, Magnus Bild and Mikael Runsten

Performance measures and short‐termism: An exploratory study pp. 353-370

David Marginson, Laurie McAulay, Melvin Roush and Tony Van Zijl

Bias in the tone of forward‐looking narratives pp. 371-390

Thomas Schleicher and Martin Walker

The operating‐financing distinction in financial reporting pp. 391-403

Richard Barker

Editorial board pp. ebi-ebi

The Editors

Volume 40, issue 3, 2010

Editorial pp. 193-193

Pauline Weetman

Introduction pp. 195-196

Robert Hodgkinson

Fair value accounting, financial economics and the transformation of reliability pp. 197-210

Michael Power

Response to ‘Fair value accounting, financial economics and the transformation of reliability’ pp. 211-213

Patricia McConnell

The political economy of regulation: Does it have any lessons for accounting research? pp. 215-225

Michael Moran

Discussion of ‘The political economy of regulation: Does it have any lessons for accounting research?’ pp. 227-228

Sir Carsberg

Different approaches to corporate reporting regulation: How jurisdictions differ and why pp. 229-256

Christian Leuz

Discussion of ‘Different approaches to corporate reporting regulation: How jurisdictions differ and why’ pp. 257-258

Ken Wild

The pros and cons of regulating corporate reporting: A critical review of the arguments pp. 259-273

Robert Bushman and Wayne Landsman

Discussion of ‘The pros and cons of regulating corporate reporting: A critical review of the arguments’ pp. 275-277

David Lindsell

The ICAEW's Recommendations on Accounting Principles and secrecy of process pp. 279-285

Stephen Zeff

Conceptual frameworks of accounting from an information perspective pp. 287-299

John Christensen

Discussion of ‘How do conceptual frameworks contribute to the quality of corporate reporting regulation?’ pp. 301-302

Paul Boyle

Conceptual frameworks of accounting: Some brief reflections on theory and practice pp. 303-308

Richard Macve

How can we measure the costs and benefits of changes in financial reporting standards? pp. 309-327

Katherine Schipper

Discussion of ‘How can we measure the costs and benefits of changes in financial reporting standards?’ pp. 329-330

Steven Maijoor

Editorial board pp. ebi-ebi

The Editors

Volume 40, issue 2, 2010

Setting UK standards on the concept of control: An analysis of lobbying behaviour pp. 109-130

Renata Stenka and Peter Taylor

Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies pp. 131-148

Muhammad Islam and Craig Deegan

The social scientific turn in UK financial accounting research: A philosophical and sociological analysis pp. 149-171

Brian Rutherford

International differences in IFRS policy choice: A research note pp. 173-187

Erlend Kvaal and Christopher Nobes

Editorial board pp. ebi-ebi

The Editors

Volume 40, issue 1, 2010

The management of accounting numbers: Case study evidence from the ‘crash’ of an airline pp. 3-38

Ann Jorissen and David Otley

Determinants of sell‐side financial analysts’ use of non‐financial information pp. 39-53

Raf Orens and Nadine Lybaert

The association between privatisation and voluntary disclosure: Evidence from Jordan pp. 55-74

Mahmoud Al‐Akra, Ian Eddie and Muhammad Ali

Statistical inference using the T index to quantify the level of comparability between accounts pp. 75-103

Ross Taplin

Editorial board pp. ebi-ebi

The Editors