Archived Articles

Volume 33 Number 1 2003

On economic reality, representational faithfulness and the ‘true and fair override’

David Alexander , Simon Archer

Auditor conservatism and reported earnings

Richard Chung, Michael Firth, Jeong-Bon Kim

Executive turnover in UK firms: the impact of Cadbury

Elizabeth Dedman

Introducing ‘mercantile’ bookkeeping into British central government, 1828–1844

John Richard Edwards Hugh T. Greener

The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment

Ann Gaeremynck, Marleen Willekens

Book Reviews

Samuel A. DiPiazza and Robert G. Eccles, Rebuilding Public Trust: The Future of Corporate Reporting W. T. Baxter

Gordon Channon, Ali Edwards and Simon James, Disincorporation, Taxation and Small Business Behaviour Jane Frecknall Hughes

David Crowther, A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting Markus J. Milne

Andy Neely, Business Performance Measurement: Theory and Practice Deryl Northcott

Xu-Dong Ji, Development of Accounting and Auditing Systems in China David Pendrill

Volume 33 Number 2 2003

The influence of information asymmetry and budget emphasis on the relationship between participation and slack

Chong M. Lau, Ian R. Eggleton

Bridging the GAAP across the UK public sector

Sheila Ellwood

The decision usefulness of reported cash flow and accrual information in a behavioural field experiment

Divesh S. Sharma, Errol R. Isselin

Audit fee determinants and the large auditor premium in 1900

Derek Matthews, Michael J. Peel

Book Reviews

John Flower with Gabi Ebbers, Global Financial Reporting David Alexander

Marc Epstein and Jean-Francois Manzoni (editors), Performance Measurement and Management Control: a Compendium of Research Clive Emmanuel

V. Beattie, W. McInnes and Stella Fearnley, Through the Eyes of Management: a Study of Narrative Disclosures Michael John Jones

Irvine Lapsley, June Pallot and Viviana Levy, From Bureaucracy to Responsive Management: a Comparative Study of Local Government Change Rowan Jones

Volume 33 Number 3 2003

Financial reporting of good news and bad news: evidence from accounting narratives

Mark Clatworthy, Michael John Jones

Disclosure interactions: accounting policy choice and voluntary disclosure effects on the cost of raising capital

Miles B. Gietzmann, Marco Trombetta

Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market

Michael J. Peel, Roydon Roberts

Towards an understanding of profitability analysis within the residual income valuation framework

Martin Walker, Pengguo Wang

Book Review

Clive Lennox, Opinion shopping and the role of audit committees when audit firms are dismissed David Hatherly

Volume 33 Number 4 2003

The use of financial accounting information and firm performance: an empirical quantification for firms

J. M. Argilés, E. John Slof

Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings

Khaled Hussainey, Thomas Schleicher, Martin Walker

The determinants of voluntary disclosure of adjusted earnings per share measures by UK quoted companies

Martin Walker, Evagelia Louvari

Commentary: The true and fair view and the ‘fair presentation’ override of IAS1

Lisa Evans