Archived Articles

Volume 38 Number 5 2008

The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting

Michael John Jones

Occupational differentiation and exclusion in early Canadian accountancy

John Richard Edwards, Stephen P. Walker

Firm characteristics and audit committees complying with 'best practice' membership guidelines

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

Determinants of intellectual capital disclosure in prospectuses of initial public offerings

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

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Volume 38 Number 4 2008

Human capital, age and job stability: evidence from Spanish certified auditors (1976-1988)

Nieves Carrera, Salvador Carmona and Isabel Gutierrez

Analysts' perceptions of 'earnings quality'

Richard Barker and Shahed Imam

Taxation of shareholder capital gains and the choice of payment method in takeovers

Martin Bugeja and Raymond da Silva Rosa

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Volume 38 Number 3 2008

Please see Special Issue: International Accounting Policy Forum 2008

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Volume 38 Number 2 2008

The impact of non-mandatory corporate governance on auditors' client acceptance, risk and planning judgments

Divesh S. Sharma, El'fred Boo, Vineeta D. Sharma

Fairness of performance evaluation procedures and job satisfaction: the role of outcome-based and non-outcome-based effects

Chong M.Lau, Kuan M.Wong, Ian R.C.Eggleton

Intellectual capital disclosure and corporate governance structure in UK firms

Jing Li, Richard Pike, Roszaini Haniffa

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Volume 38 Number 1 2008

Earnings quality, bankruptcy risk and future cash flows

Ali Al-Attar, Simon Hussain, Ling Yan Zuo

Investor relations meetings: evidence from the top 500 UK companies

Claire Marston

Tax-efficient irregular payout methods: the case of B share schemes and capital repayments via a court-approved scheme of arrangement

Dennis Oswald, Steven Young

Bankruptcy costs, leverage and multiple secured creditors: the case of management buy-outs

David Citron, Mike Wright