Archived Articles

Volume 35 No 1 2005

Constructing a Total Cost of Ownership supplier selection methodology based on Activity-Based Costing and mathematical programming

(Z Degraeve, Eva Labro, F. Roodhooft)

Accounting for the activities of funerary temples: the intertwining of the sacred and the profane

(Mahmoud Ezzamel)

A basic study of agency-cost source and municipal use of internal versus external control

(Kevin L Jensen)

Earnings management of distressed firms during debt negotiation

(Norman Mohd Saleh, Kamran Ahmed)

The portfolio of knowledge required by industry specialist auditors

(Roger Simmett, Arnold Wright)

Volume 35 No 2 2005

Audit and control in the not-for-profit sector: an endowed charity case 1739-1853

(Mae Baker and Michael Collins)

The costs and benefits of increasing accounting regulation: a case study of Lloyd’s of London

(D Gwilliam, R Macve, G Meeks)

A investigation into the measurement of graph distortion in financial reports

(Dineli Mather, Paul Mather, Alan Ramsay)

Why do executives serve as non-executives? Pre-Cadbury evidence from UK non-financial companies

(Noel O’Sullivan)

Volume 35 No 3 2005

Decision rules for allocating a limiting factor across products in a stochastic production environment: a real options approach

(Michael Bowe, Konstantinos Vonatsos, Stephanos Zarkos)

Government concerns and tensions in accounting standard-setting: the case of Accounting for the Private Finance Initiative in the UK

(Jane Broadbent, Richard Laughlin)

How not to mount a professional project: the formation of the ICAEW in 1880

(John Richard Edwards, Malcolm Anderson, Roy Chandler)

The accuracy of IPO earnings forecasts in Thailand and their relationships with stock market valuation

( Ravi Lonkani, Michael Firth)

Volume 35 No 4 2005

The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note

(Adebayo Agbejule)

Accounting on the frontline: cost accounting, military efficiency and the South African War

( Warwick Funnell)

The effect of audit committee shareholding, financial expertise and size on interim financial disclosures

Musa Mangena, Richard Pike