Archived Articles

Volume 34 Number 1 2004

The development of costing in the British chemical industry, c.1870–c.1940

Trevor Boyns, Mark Matthews, John Richard Edwards

Non-executive directors in the Netherlands: another expectations gap?

Reggy Hooghiemstra, Jaap van Manen

Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market

Stergios Leventis, Pauline Weetman

A unified approach to the measurement of international accounting harmony

Dr Ross H. Taplin

Book Reviews

Arun Kumar Basu, Rediscovering the Balance Sheet John R. Grinyer

Brian P. West, Professionalism and Accounting Rules Robert R. Sterling

Richard K. Fleischman, Vaughan S. Radcliffe and Paul A. Shoemaker(eds.) Doing Accounting History Stephen P. Walker

Volume 34 Number 2 2004

The demand for the audit in small companiesin the UK

Jill Collis, Robin Jarvis, Len Skerratt

Earnings management and deferred tax

Kevin Holland, Richard H. G. Jackson

The effects of the auditor’s professional qualification and the firm’s financial health on depreciation in Finland

Stefan Sundgren, Christian Johansson

Accounting and management discourse in proto- industrial settings: the Venice Arsenal in the turn of the 16th century

Luca Zan 145

Book Reviews

Robin Fincham and Robin Roslender, The Management of Intellectual Capital and its Implications for Business Reporting Mike Jones

Norman Belding Macintosh, Accounting, Accountants and Accountability Poststructuralist Positions Richard Laughlin

Volume 34 Number 3 2004

Disclosure compliance with national accounting standards by listed companies in South Asia

Muhammad Jahangir, Ali Kamran, Ahmed Darren Henry

Audit pricing following mergers of accounting practices: evidence from Hong Kong

Michael Firth, Thomas Lau

Further evidence on the roots of public sector operational (value-for-money) auditing: a response to Flesher and Zarzeski

Warwick Funnell

The existence and independence of audit committees in France

Charles Piot

Conflict, collaboration, fuzzy jurisdictions and partial settlements. Accountants, lawyers and insolvency practice during the late 19th century

Stephen P. Walker

Book Reviews

Ciaran Connolly and Noel Hyndman, Performance Reporting by UK Charities: Approaches, Difficulties and Current Practice Irvine Lapsley

Ian Fraser and William Henry, The Future of Corporate Governance: Insights from the UK Chris Mallin

Akira Nishimura, Management Accounting – Feed Forward and Asian Perspectives Falconer Mitchell

Volume 34 Number 4 2004

Special issue on accounting and valuation

Linear information dynamics, aggregation, dividends and ‘dirty surplus’ accounting

David Ashton, Terry Cooke Mark Tippett Pengguo Wang

Discussion paper: ‘Equity smirks’ and embedded options: the shape of a firm’s value function

Adam Ostaszewski

Implied cost of equity capital in earnings-based valuation: international evidence

Feng Chen, Bjorn N. Jorgensen, Yong K. Yoo

Predicting firm value: the superiority of q-theory over residual income

Miles B. Gietzmann, Adam Ostaszewski

Dirty surplus accounting flows: international evidence

Helena Isidro, John O’Hanlon, Steven Young

Book Reviews

Peter Moizer and Brenda Porter, Auditor resignations and dismissals in the UK Clive Lennox

John Holland, Corporate Intangibles, Value Relevance and Disclosure Content Claire Marston

Stephen P. Walker, Towards the ‘Great Desideratum’: The Unification of the Accountancy Bodies in England, 1870–1880 R. H. Parker

Angus Duff, AUDITQUAL: Dimensions of Audit Quality Chris Pong