Archived Articles

ARTICLES (by author)

• Agarwal, Vineet and Taffler, Richard J.;
  Twenty-five years of the Taffler z-score model: does it really have predictive ability?
• Archer, S.;
  Financial and external reporting research: the broadening corporate governance challenge. A comment.
• Barth, Mary E.;
  Standard-setting measurement issues and the relevance of research.
  Discussion: Steve Cooper. (S)
• Beatty, Anne;
  How does changing measurement change management behaviour? A review of the evidence.
  Discussion: Neil Chisman. (S)
• Chong, Vincent K.; Johnson, Darren M.;
  Testing a model of the antecedents and consequences of budgetary participation on job performance.
• Edwards, John R. and Walker, Stephen P.;
  Accountants in late 19th century Britain: a spatial, demographic and occupational profile.
• Gore, Pelham; Pope, Peter F. and Singh, Ashni K.;
  Earnings management and the distribution of earnings relative to targets: UK evidence.
• Giroux, Gary and Jones, Rowan;
  Investigating the audit fee structure of local authorities in England and Wales.
• Higson, Andrew; Shinozawa, Yoshikatsu and Tippett, Mark;
  IAS 29 and the cost of holding money under hyperinflationary conditions.
• Horton, Joanne;
  The value relevance of ‘realistic reporting’: evidence from UK life insurers.
• Landsman, Wayne R.;
  Is fair value accounting information relevant and reliable? Evidence from capital market research.
  Discussion: Sarah. A. Deans.(S)
• McMeeking, Kevin P.; Peasnell, Ken V. and Pope, Peter F.;
  The effect of large audit firm mergers on audit pricing in the UK.
• Moir, Lance and Sudarsanam, Sudi;
  Determinants of financial covenants and pricing of debt in private debt contracts: the UK evidence.
• Ogden, Stuart and Watson, Robert;
  The influence of comparative pay, customer service measures and accounting profits upon CEO pay in the UK privatised water industry.
• O’Hanlon, John and Taylor, Paul;
  The value relevance of disclosures of liabilities of equity accounted investees: UK evidence.
• Parker, Lee D;
  Financial and external reporting research: the broadening corporate governance challenge.
• Parker, Lee D.;
  Financial and external reporting research: the broadening corporate governance challenge. A reply.
• Penman, Stephen H.;
  Financial reporting quality: is fair value a plus or a minus? 33.
  Discussion: Philip Broadley.(S)
• Weetman, Pauline (ed.);
  Comments on deprival value and standard setting in measurement: from a symposium to celebrate the work of Professor T. Baxter.
• Willekens, Marleen and Simunic, Dan A.;
  Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services.
• Wilson, Mark and Shailer, Greg;
  Accounting manipulations and political costs: Tooth & Co Ltd, 1910–1965.
• Zeff, Stephen A.;
  The SEC rules historical cost accounting: 1934 to the 1970s.(S)

ARTICLES (by title)

• Accountants in late 19th century Britain: a spatial, demographic and occupational profile
  by John R. Edwards and Stephen P. Walker.
• Accounting manipulations and political costs: Tooth & Co Ltd, 1910–1965
  by Mark Wilson and Greg Shailer.
• Comments on deprival value and standard setting in measurement: from a symposium to celebrate the work of Professor T. Baxter
  edited by Pauline Weetman.
• Determinants of financial covenants and pricing of debt in private debt contracts: the UK evidence
  by Lance Moir and Sudi Sudarsanam.
• Earnings management and the distribution of earnings relative to targets: UK evidence
  by Pelham Gore, Peter F. Pope and Ashni K. Singh.
• Financial and external reporting research: the broadening corporate governance challenge
  by Lee D. Parker.
• Financial and external reporting research: the broadening corporate governance challenge.
  A reply by Lee D. Parker.
• Financial and external reporting research: the broadening corporate governance challenge.
  A comment by S. Archer. 55.
• Financial reporting quality: is fair value a plus or a minus?
  by Stephen H. Penman. 33. Discussion: Philip Broadley. (S)
• How does changing measurement change management behaviour?
  A review of the evidence by Anne Beatty 63. Discussion: Neil Chisman. (S)
• IAS 29 and the cost of holding money under hyperinflationary conditions
  by Andrew Higson, Yoshikatsu Shinozawa and Mark Tippett.
• Investigating the audit fee structure of local authorities in England and Wales
  by Gary Giroux and Rowan Jones.
• Is fair value accounting information relevant and reliable? Evidence from capital market research
  by Wayne R. Landsman. 19. Discussion: Sarah A. Deans. (S)
• Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services
  by Marleen Willekens and Dan A. Simunic.
• Standard-setting measurement issues and the relevance of research
  by Mary E. Barth. 7. Discussion: Steve Cooper. (S)
• Testing a model of the antecedents and consequences of budgetary participation on job performance
  by Vincent K. Chong and Darren M. Johnson.
• The effect of large audit firm mergers on audit pricing in the UK
  by Kevin P. McMeeking, Ken V. Peasnell and Peter F. Pope.
• The influence of comparative pay, customer service measures and accounting profits upon CEO pay in the UK privatised water industry
  by Stuart Ogden and Robert Watson.
• The SEC rules historical cost accounting: 1934 to the 1970s
  by Stephen A. Zeff. (S)
• The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence
  by John O’Hanlon and Paul Taylor.
• The value relevance of ‘realistic reporting’: evidence from UK life insurers
  by Joanne Horton.
• Twenty-five years of the Taffler z-score model: does it really have predictive ability?
  by Vineet Agarwal and Richard J. Taffler.
• In Memoriam: Harold Edey. 95.

BOOKS REVIEWED

• Kirsch, R. J.; The International Accounting Standards Committee: A Political History.
• Lee T. A.; The Development of the American Public Accountancy Profession: Scottish Chartered Accountants and the Development of the Early American Public Accountancy Profession.
• McPhail Ken; Ethics and the Individual Professional Accountant: A Literature Review.
• Pierce, Aileen; Ethics and the Professional Accounting Firm: a Literature Review.
• Whittington, Geoffrey; Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington.

(S) - SPECIAL ISSUE: INTERNATIONAL ACCOUNTING POLICY FORUM 2007

• Introduction Robert Hodgkinson

Articles

• Standard-setting measurement issues and the relevance of research Mary E. Barth (Discussion: Stephen Cooper)
• Is fair value accounting information relevant and reliable? Wayne R. Landsman
• Evidence from capital market research (Discussion: Sarah Deans)
• Financial reporting quality: is fair value a plus or a minus? Stephen H Penman (Discussion: Philip Broadley)
• The SEC rules historical cost accounting: 1934 to the 1970s Stephen A. Zeff
• How does changing measurement change management behaviour? Anne Beatty (Discussion: Neil Chisman)
• Overview Lindsay Tomlinson