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

Special Issue: International Accounting Policy Forum 2006

(In collaboration with the Institute of Chartered Accountants in England and Wales)

See also the Special Issue page, where you can download and read the presented papers.

Introduction by Robert Hodgkinson

International Financial Reporting Standards (IFRS): pros and cons for investors

(Ray Ball)
Discussion: (David Damant)

Disclosure and the cost of capital: what do we know?

(Christine A Botosan)
Discussion: (Stephen Cooper)

Motives for disclosure and non-disclosure: a framework and review of the evidence

(Russell Lundholm, Matt Van Winkle)
Discussion: (Ken Lever)

What has the invisible hand achieved?

(Ross L Watts)
Discussion: (Ian Mackintosh)

Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?

(Rob Gray)
Discussion: (Mark Moody-Stuart)

How can business reporting be improved? A research perspective

(Martin Walker)
Discussion: (Lindsay Tomlinson)

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Volume 36 No 4 2006

In Memoriam: Sally Aisbitt

Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments

(Lynn Hodgkinson, Kevin Holland, Richard HG Jackson)

The road to uniformity: accounting change in UK voluntary hospitals

(Neil Robson)

Governance and takeovers: are public-to-private transactions different from traditional acquisitions of listed corporations?

(Charlie Weir, Mike Wright)

The impact of depreciation-type adjustments on the distribution of accounting earnings

(John R Hillier, Roger J Willett)

A research note:
Fair value and executory contracts: moving the boundaries in international financial reporting

(Peter Walton)

Correction:
A ranking of accounting research output in the European region

(Kam C Chan, Carl R Chen, Louis TW Cheng)

Book review:
R Anthony Rayman, Accounting Standards: true or false?

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Volume 36 No 3 2006

Obituary: Professor William Threipland Baxter

The distribution of earnings relative to targets in the European Union

(Holger Daske, Günther Gebhardt, Stuart McLeay)

An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings

(Begoña Giner, Raul Iñiguez)

The ABI guidelines for share-based incentive schemes: setting the hurdle too high?

(Brian GM Main)

The Determinants of the UK Big Firm premium

(KP McMeeking, KV Peasnell, PF Pope)

The survival of international differences under IFRS: towards a research agenda

(Christopher Nobes)

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Volume 36 No 2 2006

A new method for ranking academic journals in accounting and finance

(Vivien Beattie, Alan Goodacre)

Investigating the return predictability of changes in corporate borrowing

(Edward Lee, Konstantinos Stathopoulos, Mark Hon)

An empirical investigation of 'closeness to cash' as a determinant of earnings response coefficients

(Gnanakumar Visvanathan)

Deprival value and fair value: a reinterpretation and a reconciliation

Tony van Zijl, Geoffrey Whittington

Book Review:
Cristiano Busco, Mark Frigo, Elena Giovannoni, Angelo Riccaboni and Robert Scapens. The role of performance measurement systems within global organisations

(Laura F Spira)

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Volume 36 No 1 2006

A ranking of accounting research output in the European region

(Kam C Chan, Carl R Chen, Louis TW Cheng)

A bridge too far: a common conceptual framework for commercial and public benefit entities

(Sheila Ellwood, Sue Newbury)

Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets

(Steven J Maijoor, Ann Vanstraelen)

Book Reviews:
Stephen Morrow. The Business of Football: Image Management in Narrative Communication

(Mike Jones)

Donna L Street. Inside G4 + 1: The working group's role in the evolution of the International Accounting Standard setting process

(Christopher Nobes)

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

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

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