Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 38, issue 5, 2008

The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting pp. 355-371

Michael John Jones

Occupational differentiation and exclusion in early Canadian accountancy pp. 373-391

John Richard Edwards and Stephen P. Walker

Firm characteristics and audit committees complying with ’best practice‘ membership guidelines pp. 393-408

Elizabeth A. Rainsbury, Michael E. Bradbury and Steven F. Cahan

Determinants of intellectual capital disclosure in prospectuses of initial public offerings pp. 409-431

Inderpal Singh and J--L W. Mitchell Van der Zahn

Volume 38, issue 4, 2008

Human capital, age and job stability: Evidence from Spanish certified auditors (1976–1988) pp. 295-312

Nieves Carrera, Salvador Carmona and Isabel Gutiérrez

Analysts’ perceptions of ‘earnings quality’ pp. 313-329

Richard Barker and Shahed Imam

Taxation of shareholder capital gains and the choice of payment method in takeovers pp. 331-350

Martin Bugeja and Raymond da Silva Rosa

Editorial board pp. ebi-ebi

The Editors

Volume 38, issue 3, 2008

Editorial pp. 167-167

Pauline Weetman

Introduction pp. 169-170

Robert Hodgkinson

Has the importance of intangibles really grown? And if so, why? pp. 171-190

Sudipta Basu and Gregory Waymire

Accounting for intangibles – a critical review of policy recommendations pp. 191-204

Douglas Skinner

Discussion of ‘Accounting for intangibles – a critical review of policy recommendations’ pp. 205-207

Peter Elwin

A rejoinder to Douglas Skinner's ‘Accounting for intangibles – a critical review of policy recommendations’ pp. 209-213

Baruch Lev

A reply to Lev's rejoinder to ‘Accounting for intangibles – a critical review of policy recommendations’ pp. 215-216

Douglas Skinner

What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence pp. 217-256

Anne Wyatt

Discussion of ‘What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence’ pp. 257-260

Jed Wrigley

Does measuring intangibles for management purposes improve performance? A review of the evidence pp. 261-272

Christopher Ittner

Discussion of ‘Does measuring intangibles for management purposes improve performance? A review of the evidence’ pp. 273-274

Julian Heslop

Intangibles and research – an overview with a specific focus on the UK pp. 275-285

Andrew Stark

Discussion of ‘Intangibles and research – an overview with a specific focus on the UK’ pp. 287-289

Alan Mackay

Editorial board pp. ebi-ebi

The Editors

Volume 38, issue 2, 2008

Editorial pp. 103-103

Pauline Weetman

The impact of non‐mandatory corporate governance on auditors’ client acceptance, risk and planning judgments pp. 105-120

Divesh Sharma, El'fred Boo and Vineeta Sharma

Fairness of performance evaluation procedures and job satisfaction: The role of outcome‐based and non‐outcome‐based effects pp. 121-135

Chong Lau, Kuan Wong and Ian Eggleton

Intellectual capital disclosure and corporate governance structure in UK firms pp. 137-159

Jing Li, Richard Pike and Roszaini Haniffa

Book Reviews pp. 161-164

Pascal Dumontier and R.H. Parker

Editorial board pp. ebi-ebi

The Editors

Volume 38, issue 1, 2008

Editorial Board changes pp. 3-3

Pauline Weetman

Earnings quality, bankruptcy risk and future cash flows pp. 5-20

Ali Al‐Attar, Simon Hussain and Ling Zuo

Investor relations meetings: Evidence from the top 500 UK companies pp. 21-48

Claire Marston

Tax‐efficient irregular payout methods: The case of B share schemes and capital repayments via a court‐approved scheme of arrangement pp. 49-70

Dennis Oswald and Steven Young

Bankruptcy costs, leverage and multiple secured creditors: The case of management buy‐outs pp. 71-89

David Citron and Mike Wright

Book Reviews pp. 91-97

Andrea Coulson, Robin Roslender, Thomas Lee and Niamh Brennan

Editorial board pp. ebi-ebi

The Editors

Volume 37, issue S1, 2007

Forthcoming Articles pp. 2-2

The Editors

Editorial pp. 3-3

Pauline Weetman

Introduction pp. 5-6

Robert Hodgkinson

Standard-setting measurement issues and the relevance of research pp. 7-15

Mary Barth

Discussion of ‘Standard-setting measurement issues and the relevance of research’ pp. 17-18

Stephen Cooper

Is fair value accounting information relevant and reliable? Evidence from capital market research pp. 19-30

Wayne Landsman

Discussion of ‘Is fair value accounting information relevant and reliable? Evidence from capital market research’ pp. 31-32

Sarah Deans

Financial reporting quality: is fair value a plus or a minus? pp. 33-44

Stephen Penman

Discussion of ‘Financial reporting quality: is fair value a plus or a minus?’ pp. 45-48

Philip Broadley

The SEC rules historical cost accounting: 1934 to the 1970s pp. 49-62

Stephen Zeff

How does changing measurement change management behaviour? A review of the evidence pp. 63-71

Anne Beatty

Discussion of ‘How does changing measurement change management behaviour? A review of the evidence’ pp. 73-74

Neil Chisman

Overview pp. 75-76

Lindsay Tomlinson

Guide for Authors pp. 77-77

The Editors

Volume 37, issue 4, 2007

Accounting manipulations and political costs: Tooth & Co Ltd, 1910–1965 pp. 247-266

Mark Wilson and Greg Shailer

The value relevance of disclosures of liabilities of equity‐accounted investees: UK evidence pp. 267-284

John O'Hanlon and Paul Taylor

Twenty‐five years of the Taffler z‐score model: Does it really have predictive ability? pp. 285-300

Vineet Agarwal and Richard Taffler

The effect of large audit firm mergers on audit pricing in the UK pp. 301-319

Kevin McMeeking, Ken Peasnell and Peter Pope

Editorial board pp. ebi-ebi

The Editors

Volume 37, issue 3, 2007

Forthcoming Articles pp. 174-174

The Editors

The value relevance of ‘realistic reporting’: evidence from UK life insurers pp. 175-197

Joanne Horton

The influence of comparative pay, customer service measures and accounting profits upon CEO pay in the UK privatised water industry pp. 199-215

Stuart Ogden and Robert Watson

Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services pp. 217-232

Marleen Willekens and Dan Simunic

Comments on deprivai value and standard setting in measurement: from a symposium to celebrate the work of Professor William T. Baxter pp. 233-242

Pauline Weetman

Book Review pp. 243-244

C. Baker

Volume 37, issue 2, 2007

Forthcoming Articles pp. 94-94

The Editors

In Memoriam: Harold Edey pp. 95-95

Richard Macve

IAS 29 and the cost of holding money under hyperinflationary conditions pp. 97-121

Andrew Higson, Yoshikatsu Shinozawa and Mark Tippett

Earnings management and the distribution of earnings relative to targets: UK evidence pp. 123-149

Pelham Gore, Peter Pope and Ashni Singh

Determinants of financial covenants and pricing of debt in private debt contracts: the UK evidence pp. 151-166

Lance Moir and Sudi Sudarsanam

Book Reviews pp. 167-169

Sam McKinstry and David Molyneaux

Call for papers for a special issue of Accounting, Auditing and Accountability Journal: “Accounting and the Visual” pp. 170-170

The Editors

Bursaries for PhD students pp. 171-171

The Editors

Volume 37, issue 1, 2007

Forthcoming Articles pp. 2-2

The Editors

Testing a model of the antecedents and consequences of budgetary participation on job performance pp. 3-19

Vincent Chong and Darren Johnson

Investigating the audit fee structure of local authorities in England and Wales pp. 21-37

Gary Giroux and Rowan Jones

Financial and external reporting research: the broadening corporate governance challenge pp. 39-54

Lee Parker

Financial and external reporting research: the broadening corporate governance challenge pp. 55-58

Simon Archer

Financial and external reporting research: the broadening corporate governance challenge pp. 59-61

Lee Parker

Accountants in late 19th century Britain: a spatial, demographic and occupational profile pp. 63-89

John Edwards and Stephen Walker

Call for papers for a special issue of Accounting, Auditing and Accountability Journal: “Accounting and the Visual” pp. 90-90

The Editors

Editorial Board pp. ebi-ebi

The Editors