Discovering the ‘international’ in accounting and finance
Tài liệu tham khảo
Abernethy, 2005, Determinants of accounting innovation implementation, Abacus, 41, 217, 10.1111/j.1467-6281.2005.00180.x
Abdel-Maksoud, 2005, Non-financial performance measurement in manufacturing companies, British Accounting Review, 37, 261, 10.1016/j.bar.2005.03.003
Aerts, 2005, Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes, Accounting, Organizations and Society, 30, 493, 10.1016/j.aos.2004.07.001
Agbejule, 2005, The relationship between management accounting systems and perceived environmental uncertainty on managerial performance: a research note, Accounting and Business Research, 35, 295, 10.1080/00014788.2005.9729996
Akhtaruddin, 2005, Corporate mandatory disclosure practices in Bangladesh, The International Journal of Accounting, 40, 399, 10.1016/j.intacc.2005.09.007
Álvarez, 2005, Signalling and the long-run performance of Spanish initial public offerings (IPOs), Journal of Business Finance and Accounting, 32, 325, 10.1111/j.0306-686X.2005.00596.x
Amir, 2005, Accounting, valuation and duration of football player contracts, Journal of Business Finance and Accounting, 32
Anderson-Gough, 2005, “Helping them to forget…”: the organizational embedding of gender relations in public audit firms, Accounting, Organizations and Society, 30, 469, 10.1016/j.aos.2004.05.003
Arnold, 2005, Disciplining domestic regulation: the World Trade Organization and the market for professional services, Accounting, Organizations and Society, 30, 299, 10.1016/j.aos.2004.04.001
Ashraf, 2005, Accounting development in Pakistan, The International Journal of Accounting, 40, 175, 10.1016/j.intacc.2005.01.010
Baker, 2005, What is the meaning of ‘the public interest’?, Accounting, Auditing and Accountability Journal, 18, 690, 10.1108/09513570510620510
Baker, 2005, Audit and control on the not-for-profit sector: an endowed charity case 1739–1853, Accounting and Business Research, 35, 111, 10.1080/00014788.2005.9729668
Ball, 2005, Environmental accounting and change in UK local government, Accounting, Auditing and Accountability Journal, 18, 346, 10.1108/09513570510600738
Ball, 2000, The effect of international institutional factors on properties of accounting earnings, Journal of Accounting and Economics, 29, 1, 10.1016/S0165-4101(00)00012-4
Ballas, 2005, Differences in the valuation of earnings and book value: regulation effects or industry effects?, The International Journal of Accounting, 40, 363, 10.1016/j.intacc.2005.06.007
Barrett, 2005, Globalization and the coordinating of work in multinational audits, Accounting, Organizations and Society, 30, 1, 10.1016/j.aos.2004.02.002
Barton, 2005, Professional accounting standards and the public sector—a mismatch, Abacus, 41, 138, 10.1111/j.1467-6281.2005.00173.x
Baskerville, 2003, Hofstede never studied culture, Accounting, Organizations and Society, 28, 1, 10.1016/S0361-3682(01)00048-4
Baskerville-Morley, 2005, A research note: the unfinished business of culture, Accounting, Organizations and Society, 30, 389, 10.1016/j.aos.2004.08.002
Basu, 1997, The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics, 24, 3, 10.1016/S0165-4101(97)00014-1
Bebbington, 2000, Editorial: Environmental and social accounting in Europe, European Accounting Review, 9, 3, 10.1080/713764847
Becker, 2005, After the scandals: a German-speaking perspective on management accounting research and education, European Accounting Review, 14, 417, 10.1080/09638180500126926
Beattie, 2005, Moving the financial accounting research front forward: the UK contribution, British Accounting Review, 37, 85, 10.1016/j.bar.2004.09.004
Boabang, 2005, The opening, short, medium and long term performance of Canadian unit trust initial public offerings (IPOs), Journal of Business Finance and Accounting, 32, 1519, 10.1111/j.0306-686X.2005.00638.x
Brewer, J.D., 2000. In: Bryman, A. (Ed.), Ethnography. Understanding Social Research, Series. Open University Press, Buckingham.
Broadbent, 2005, Government concerns and tensions in accounting standard-setting: the case of accounting for the Private Finance Initiative in the UK, Accounting and Business Research, 35, 207, 10.1080/00014788.2005.9729988
Brown, 2005, A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU, European Accounting Review, 14, 181, 10.1080/0963818042000338997
Bugeja, 2005, Expert reports in Australian takeovers: fees and quality, Abacus, 41, 307, 10.1111/j.1467-6281.2005.00184.x
Bukh, 2005, Accounting, Auditing and Accountability Journal, 18, 713, 10.1108/09513570510627685
Burns, 2005, An institutional perspective of accountants’ new roles—the interplay of contradictions and praxis’, European Accounting Review, 14, 725, 10.1080/09638180500194171
Burton, 2005, Practitioner perspectives on the seasoned equity offering process in the UK, British Accounting Review, 37, 153, 10.1016/j.bar.2004.09.005
Campbell, 2005, A note on comparative language interrogation for content analysis: the example of English vs. German, British Accounting Review, 30, 339, 10.1016/j.bar.2005.04.005
Caramanis, 2005, Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, 1993–2001, Accounting, Organizations and Society, 30, 195, 10.1016/j.aos.2004.01.002
Chapman, 2005, Not because they are new: developing the contribution of enterprise resource planning systems to management control research, Accounting, Organizations and Society, 30, 685, 10.1016/j.aos.2005.02.002
Charitou, 2005, Irrational investor response to stock splits in an emerging market, The International Journal of Accounting, 40, 133, 10.1016/j.intacc.2004.12.001
Chenhall, 2005, Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study, Accounting, Organizations and Society, 30, 395, 10.1016/j.aos.2004.08.001
Chong, 2005, The impact of market competition and budgetary participation on performance and job satisfaction: a research note, British Accounting Review, 37, 115, 10.1016/j.bar.2004.06.007
Christensen, 2005, The ‘Third Hand’: private sector consultants in public sector accounting change, European Accounting Review, 14, 447, 10.1080/0963818042000306217
Christensen, 2005, The relation between investor uncertainty and market reaction to earnings announcements: evidence from the property-casualty industry in the USA’, Journal of Business Finance and Accounting, 32
Cooper, 2005, Accounting for the public interest: public ineffectuals or public intellectuals?, Accounting, Auditing and Accountability Journal, 18, 592, 10.1108/09513570510620466
Cooper, 2005, Financial scandals, accounting change and the role of accounting academics: a perspective from North America, European Accounting Review, 14, 373, 10.1080/09638180500124905
Cormier, 2005, Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions?, European Accounting Review, 14, 3, 10.1080/0963818042000339617
Covrig, 2005, The relevance of analysts’ earnings forecasts in Japan, Journal of Business Finance and Accounting, 32, 1437, 10.1111/j.0306-686X.2005.00635.x
Cuijpers, 2005, Voluntary adoption of non-local GAAP in the European Union: a study of determinants and consequences, European Accounting Review, 14, 487, 10.1080/0963818042000337132
Davila, 2005, An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms, Accounting, Organizations and Society, 30, 223, 10.1016/j.aos.2004.05.006
Davila, 2005, Managing budget emphasis through the explicit design of conditional budgetary slack, Accounting, Organizations and Society, 30, 587, 10.1016/j.aos.2004.07.002
Davis-Friday, 2005, The financial performance, capital constraints and information environment of cross-listed firms: evidence from Mexico, The International Journal of Accounting, 40, 1, 10.1016/j.intacc.2005.01.001
Debreceny, 2005, Firm-specific determinants of continuous corporate disclosures, The International Journal of Accounting, 40, 249, 10.1016/j.intacc.2005.06.002
Dechow, 2005, Enterprise resource planning systems, management control and the quest for integration, Accounting, Organizations and Society, 30, 691, 10.1016/j.aos.2004.11.004
Degraeve, 2005, Constructing a total cost of ownership supplier selection methodology based on activity-based costing and mathematical programming, Accounting and Business Research, 35, 3, 10.1080/00014788.2005.9729660
Dennis, 2005, Firm size dependence in the determinants of bank term loan maturity, Journal of Business Finance and Accounting, 32
Diamond, 2005, Accounting education, research and practice: after Enron, where do we go?, European Accounting Review, 14, 353, 10.1080/09638180500124855
Dillard, 2005, The rules are no game: from instrumental rationality to administrative evil, Accounting, Auditing and Accountability Journal, 18, 608, 10.1108/09513570510620475
Ding, 2005, Why do national GAAP differ from IAS? The role of culture, The International Journal of Accounting, 40, 325, 10.1016/j.intacc.2005.09.004
Drury, 2005, Explicating the design of overhead absorption procedures in UK organisations, British Accounting Review, 37, 47, 10.1016/j.bar.2004.08.003
Edwards, 2005, How not to mount a professional project: the formation of the ICAEW in 1880, Accounting and Business Research, 35, 229, 10.1080/00014788.2005.9729989
Edwards, 2005, Budgetary reforms: survival strategies and the structuration of organizational fields in education, Accounting, Auditing and Accountability Journal, 18, 733, 10.1108/09513570510627694
Ekanem, 2005, ‘Bootstrapping’: the investment decision-process in small firms, British Accounting Review, 37, 299, 10.1016/j.bar.2005.04.004
Ezzamel, 2005, Accounting for the activities of funerary temples: the intertwining of the sacred and the profane, Accounting and Business Research, 35, 29, 10.1080/00014788.2005.9729661
Ferguson, 2005, What are recommended accounting textbooks teaching students about corporate stakeholders?, British Accounting Review, 37, 23, 10.1016/j.bar.2004.08.002
Fleischman, 2005, An empirical investigation of trends in barter activity in the Russian Federation, The International Journal of Accounting, 40, 39, 10.1016/j.intacc.2004.11.001
Flesher, 2005, Auditing in the United States: a historical perspective, Abacus, 41, 21, 10.1111/j.1467-6281.2005.00167.x
Florou, 2005, Top director shake-up: the link between chairman and CEO dismissal in the UK, Journal of Business Finance and Accounting, 32
Fogarty, 2005, Financial analysts’ reports: an extended institutional theory evaluation, Accounting, Organizations and Society, 30, 331, 10.1016/j.aos.2004.06.003
Freedman, 2005, Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries, The International Journal of Accounting, 40, 215, 10.1016/j.intacc.2005.06.004
Funnell, 2005, Accounting on the frontline: cost accounting, military efficiency and the South African War, Accounting and Business Research, 35, 307, 10.1080/00014788.2005.9729997
García-Meca, 2005, The explanatory factors of intellectual capital disclosure to financial analysts, European Accounting Review, 14, 63, 10.1080/0963818042000279713
Georgiou, 2005, Investigating corporate management lobbying in the UK accounting standard-setting process: a multi-issue/multi-period approach, Abacus, 41, 323, 10.1111/j.1467-6281.2005.00185.x
Gerdin, 2005, Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach, Accounting, Organizations and Society, 30, 99, 10.1016/j.aos.2003.11.003
Gerdin, 2005, The impact of departmental interdependencies and management accounting system use on subunit performance, European Accounting Review, 14, 297, 10.1080/09638180500043485
Giner, 2005, Introduction to Special Section: the adoption of IAS in Europe, European Accounting Review, 14, 95, 10.1080/0963818042000338004
Gonzalo, 2005, In the aftermath of crisis: the post-Enron implications for Spanish University Accounting Educators, European Accounting Review, 14, 429, 10.1080/09638180500127791
Gray, 1988, Towards a theory of cultural influence on the development of accounting systems internationally, ABACUS, 1, 10.1111/j.1467-6281.1988.tb00200.x
Gregory, 2005, The long run abnormal performance of UK acquirers and the free cash flow hypothesis, Journal of Business Finance and Accounting, 32, 777, 10.1111/j.0306-686X.2005.00614.x
Gregory, 2005, A U test of an inflation-adjusted Ohlson model, Journal of Business Finance and Accounting, 32
Groves, 1989
Gu, 2005, Intangible assets, information complexity, and analysts’ earnings forecasts, Journal of Business Finance and Accounting, 32, 1673, 10.1111/j.0306-686X.2005.00644.x
Gwilliam, 2005, The costs and benefits of increased accounting regulation: a case study of Lloyd's of London, Accounting and Business Research, 35, 129, 10.1080/00014788.2005.9729669
Hartmann, 2005, The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures, Abacus, 41, 241, 10.1111/j.1467-6281.2005.00181.x
Hartmann, 2005, The impact of departmental interdependencies and management accounting system use on subunit performance: a comment, European Accounting Review, 14, 329, 10.1080/09638180500043527
Hassel, 2005, The value relevance of environmental performance, European Accounting Review, 14, 41, 10.1080/0963818042000279722
Hasseldine, 2005, Quantity versus quality: the impact of environmental disclosures on the reputation of UK plcs, British Accounting Review, 37, 231, 10.1016/j.bar.2004.10.003
Herbohn, 2005, A full cost environmental accounting experiment, Accounting, Organizations and Society, 30, 519, 10.1016/j.aos.2005.01.001
Herrbach, 2005, The art of compromise? The individual and organisational legitimacy of ‘irregular auditing’, Accounting, Auditing and Accountability Journal, 18, 390, 10.1108/09513570510600756
Hodges, 2005, Accounting for the UK's Private Finance Initiative: an interview-based investigation, Abacus, 41, 159, 10.1111/j.1467-6281.2005.00178.x
Hofstede, 1980
Holland, 2005, A grounded theory of corporate disclosure, Accounting and Business Research, 35, 249, 10.1080/00014788.2005.9729990
Hooper, 2005, Knowing ‘the price of everything and the value of nothing’: accounting for heritage assets, Accounting, Auditing and Accountability Journal, 18, 410, 10.1108/09513570510600765
Hopwood, 2005, Editorial: after 30 years, Accounting, Organizations and Society, 30, 585, 10.1016/j.aos.2005.06.002
Hoque, 2005, Linking environmental uncertainty to non-financial performance measures and performance: a research note, British Accounting Review, 37, 471, 10.1016/j.bar.2005.08.003
Hudaib, 2005, The impact of managing director changes and financial distress on audit qualification and auditor switching, Journal of Business Finance and Accounting, 32, 1703, 10.1111/j.0306-686X.2005.00645.x
Huijgen, 2005, Earnings conservatism, litigation and contracting: the case of cross-listed firms, Journal of Business Finance and Accounting, 32, 1275, 10.1111/j.0306-686X.2005.00629.x
Humphrey, 2005, In the aftermath of crisis: reflections on the principles, values and significance of academic inquiry into accounting: introduction, European Accounting Review, 14, 341, 10.1080/09638180500127585
Jacobs, 2005, The sacred and the secular: examining the role of accounting in the religious context, Accounting, Auditing and Accountability Journal, 18, 189, 10.1108/09513570510588724
Jeacle, 2005, Accounting and the construction of taste: standard labour costs and the Georgian Cabinet-Maker, Abacus, 41, 117, 10.1111/j.1467-6281.2005.00177.x
Jelic, 2005, Performance of private to public MBOs: the role of venture capital, Journal of Business Finance and Accounting, 32, 643, 10.1111/j.0306-686X.2005.00608.x
Jensen, 2005, A basic study of agency-cost source and municipal use of internal versus external control, Accounting and Business Research, 35, 53, 10.1080/00014788.2005.9729662
Jeong, 2005, The effect of mandatory auditor assignment and non-audit service on audit fees: evidence from Korea, The International Journal of Accounting, 40, 233, 10.1016/j.intacc.2005.06.005
Jermias, 2005, Ownership structure, contingent-fit, and business-unit performance: a research model and empirical evidence, The International Journal of Accounting, 40, 65, 10.1016/j.intacc.2005.01.004
Jindrichovska, 2005, Accounting for good news and accounting for bad news: some empirical evidence from the Czech Republic, European Accounting Review, 14, 635, 10.1080/0963818042000336764
Jones, 2005, International publishing patterns: an investigation of leading UK and US accounting and finance journals, Journal of Business Finance and Accounting, 32, 1107, 10.1111/j.0306-686X.2005.00624.x
Kane, 2005, Employee relations and the likelihood of occurrence of corporate financial distress, Journal of Business Finance and Accounting, 32, 945
Kim, 2005, Economic and equity effects on tax reporting decisions, Accounting, Organizations and Society, 30, 609, 10.1016/j.aos.2004.11.002
Kim, 2005, The wealth effects of capital investment decisions: an empirical comparison of Korean Chaebol and non-Chaebol firms, Journal of Business Finance and Accounting, 32, 945, 10.1111/j.0306-686X.2005.00618.x
Kopp, 2005, The influence of a business-process focus on category knowledge and internal control evaluation, Accounting, Organizations and Society, 30, 423, 10.1016/j.aos.2004.03.004
Kosmala, 2005, True and fair view or rzetelny i jasny obraz? A survey of Polish practitioners, European Accounting Review, 14, 579, 10.1080/0963818042000336746
Krolick, 2005, The relevance of financial statement information for executive performance evaluation: evidence from choice of bonus plan accounting performance measures, The International Journal of Accounting, 40, 115, 10.1016/j.intacc.2004.11.002
Kwok, 2005, Power and international accounting standard setting: evidence from segment reporting and intangible assets projects, Accounting, Auditing and Accountability Journal, 18, 74, 10.1108/09513570510584665
Lara, 2005, The effect of earnings management on the asymmetric timeliness of earnings, Journal of Business Finance and Accounting, 23, 691, 10.1111/j.0306-686X.2005.00610.x
Larsson, 2005, Auditor regulation ad economic crime policy in Sweden, 1965–2000, Accounting, Organizations and Society, 30, 127, 10.1016/j.aos.2003.12.002
Lau, 2005, Financial and nonfinancial performance measures: how do they affect job satisfaction?, British Accounting Review, 37, 389, 10.1016/j.bar.2005.06.002
Lehman, 2005, Accounting and the public interest: all the world's a stage, Accounting, Auditing and Accountability Journal, 18, 675, 10.1108/09513570510620501
Leung, 2005, The effects of feedback type on auditor judgment performance for configural and non-configural tasks, Accounting, Organizations and Society, 30, 537, 10.1016/j.aos.2004.11.003
Llewellyn, 2005, The average hospital, Accounting, Organizations and Society, 30, 555, 10.1016/j.aos.2004.05.005
Lonkani, 2005, The accuracy of IPO earnings forecasts in Thailand and their relationships with stock market valuation, Accounting and Business Research, 35, 269, 10.1080/00014788.2005.9729991
Lucas, 2005, Towards a mapping of the student world: the identification of variation in students’ conceptions of, and motivations to learn, introductory accounting, British Accounting Review, 37, 177, 10.1016/j.bar.2004.10.002
Lye, 2005, The evolution of accruals-based Crown (government) financial statements in New Zealand, Accounting, Auditing and Accountability Journal, 18, 784, 10.1108/09513570510627711
Manenga, 2005, The effect of audit committee shareholding, financial expertise and size on interim financial disclosures, Accounting and Business Research, 35, 327, 10.1080/00014788.2005.9729998
Marginson, 2005, Coping with ambiguity through the budget: the positive effects of budgetary targets on managers’ budgeting behaviours, Accounting, Organizations and Society, 30, 435, 10.1016/j.aos.2004.05.004
Mir, 2005, The adoption of international accounting standards in Bangladesh: an exploration of rationale and process, Accounting, Auditing and Accountability Journal, 18, 816, 10.1108/09513570510627720
Mobus, 2005, Mandatory environmental disclosures in a legitimacy theory context, Accounting, Auditing and Accountability Journal, 18, 492, 10.1108/09513570510609333
Modell, 2005, Students as consumers? An institutional field level analysis of the construction of performance measurement practices, Accounting, Auditing and Accountability Journal, 18, 537, 10.1108/09513570510609351
Moerman, 2005, Social reporting in the tobacco industry: all smoke and mirrors? Accounting, Auditing and Accountability Journal, 18, 374, 10.1108/09513570510600747
Moers, 2005, Discretion and bias in performance evaluation: the impact of diversity and subjectivity, Accounting, Organizations and Society, 30, 67, 10.1016/j.aos.2003.11.001
Moriarity, 2005, An exploration of the competitive value of an accurate accounting system, Abacus, 41, 40, 10.1111/j.1467-6281.2005.00168.x
Neu, 2005, Editorial: accounting research and the public interest, Accounting, Auditing and Accountability Journal, 18, 585, 10.1108/09513570510620457
Niemi, 2005, Audit effort and fees under concentrated client ownership: evidence from four international audit firms, The International Journal of Accounting, 40, 303, 10.1016/j.intacc.2005.09.006
Nikolaev, 2005, The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy, European Accounting Review, 14, 677, 10.1080/09638180500204624
Nobes, C. (Ed.), 2001. GAAP 2001—A Survey of National Accounting Rules Benchmarked against International Accounting Standards. IFAD, International Federation for Accounting Development.
O’Donnell, 2005, The influence of domain knowledge and task complexity on tax professionals’ compliance recommendations, Accounting, Organizations and Society, 30, 145, 10.1016/j.aos.2003.12.003
O’Dwyer, 2005, The construction of a social account: a case study in an overseas aid agency, Accounting, Organizations and Society, 30, 279, 10.1016/j.aos.2004.01.001
O’Dwyer, 2005, Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation, The British Accounting Review, 37, 205, 10.1016/j.bar.2005.01.005
O’Dwyer, 2005, Perceptions on the emergence and future development of corporate social disclosure in Ireland, Accounting, Auditing and Accountability Journal, 18, 14, 10.1108/09513570510584647
Ogden, 2005, Customer disclosures, impression management and the construction of legitimacy: corporate reports in the UK privatized water industry, Accounting, Auditing and Accountability Journal, 18, 313, 10.1108/09513570510600729
Owen, 2005, CSR after Enron: a role for the academic accounting profession, European Accounting Review, 14, 395, 10.1080/09638180500126892
Owusu-Ansah, 2005, The effect of legislation on corporate disclosure practices, Abacus, 41, 92, 10.1111/j.1467-6281.2005.00171.x
Parker, 2005, Corporate governance crisis down under: post-Enron accounting education and research inertia, European Accounting Review, 14, 383, 10.1080/09638180500126876
Parker, 2005, Organizational justice and turnover in public accounting firms: a research note, Accounting, Organizations and Society, 30, 357, 10.1016/j.aos.2004.05.001
Patten, 2005, The accuracy of financial report projections of future environmental capital expenditures: a research note, Accounting, Organizations and Society, 30, 457, 10.1016/j.aos.2004.06.001
Peasnell, 2005, Board monitoring and earnings management: do outside directors influence abnormal accruals?, Journal of Business Finance and Accounting, 32, 1311, 10.1111/j.0306-686X.2005.00630.x
Peek, 2005, The influence of accounting changes on financial analysts’ forecast accuracy and forecasting superiority: evidence from the Netherlands, European Accounting Review, 14, 261, 10.1080/0963818042000339626
Pike, 2005, Trade credit terms: asymmetric information and price discrimination evidence from thee continents, Journal of Business Finance and Accounting, 32, 1197, 10.1111/j.0306-686X.2005.00627.x
Pirinen, 2005, Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976, European Accounting Review, 14, 213, 10.1080/0963818042000338979
Quattrone, 2005, A ‘time–space odyssey’: management control systems in two multinational organisations, Accounting, Organizations and Society, 30, 735, 10.1016/j.aos.2003.10.006
Ravenscroft, 2005, Rules, rogues and risk assessors: academic responses to Enron and other accounting scandals, European Accounting Review, 14, 363, 10.1080/09638180500124889
Ryan, 2005, The market impact of directors’ trades: relationship to various measures of a firm's information environment, British Accounting Review, 37, 319, 10.1016/j.bar.2005.03.002
Saleh, 2005, Earnings management of distressed firms during debt renegotiation, Accounting and Business Research, 35, 69, 10.1080/00014788.2005.9729663
Samuel, 2005, Monetized medicine: from the physical to the fiscal, Accounting, Organizations and Society, 30, 249, 10.1016/j.aos.2004.02.001
Sánchez-Matamoros, 2005, Govern(mentality) and accounting: the influence of different enlightenment discourses in two Spanish cases (1761–1777), Abacus, 41, 181, 10.1111/j.1467-6281.2005.00175.x
Sawabe, 2005, Accounting for the public interest: a Japanese perspective, Accounting, Auditing and Accountability Journal, 18, 631, 10.1108/09513570510620484
Schipper, 2005, The introduction of International Accounting Standards in Europe: implications for international convergence, European Accounting Review, 14, 101, 10.1080/0963818042000338013
Sharma, 2005, The association between ISO 9000 certification and financial performance, The International Journal of Accounting, 40, 151, 10.1016/j.intacc.2005.01.011
Simnett, 2005, The portfolio of knowledge required by industry specialist auditors, Accounting and Business Research, 25, 87, 10.1080/00014788.2005.9729664
Siti-Nabiha, 2005, Stability and change: an institutionalist study of management change, Accounting, Auditing and Accountability Journal, 18, 44, 10.1108/09513570510584656
Smith, 2005, Empirical study of a venture capital relationship, Accounting, Auditing and Accountability Journal, 18, 756, 10.1108/09513570510627702
Smith, 2005, Organisational change, outsourcing and the impact on management accounting, British Accounting Review, 37, 415, 10.1016/j.bar.2005.07.004
Solodchenko, 2005, Accounting in Ukraine since independence: Real Politik, problems and prospects, European Accounting Review, 14, 603, 10.1080/0963818042000336755
Stolowy, 2005, Nothing like the Enron affair could happen in France (!), European Accounting Review, 14, 405, 10.1080/09638180500126900
Sucher, 2005, Introduction: transitional economies and changing notions of accounting and accountability, European Accounting Review, 14, 571, 10.1080/0963818042000336737
Toms, 2005, Financial control, managerial control and accountability: evidence from the British Cotton Industry, 1700–2000, Accounting, Organizations and Society, 30, 627, 10.1016/j.aos.2004.07.003
Uddin, 2005, Public sector reforms and the public interest, Accounting, Auditing and Accountability Journal, 18, 648, 10.1108/09513570510620493
Vamosi, 2005, Management accounting and accountability in a new reality of everyday life, British Accounting Review, 37, 443, 10.1016/j.bar.2005.07.005
Van der Stede, 2005, Assessing the quality of evidence in empirical management accounting research: the case of survey studies, Accounting, Organizations and Society, 30, 655, 10.1016/j.aos.2005.01.003
Van Tendeloo, 2005, Earnings management under German GAAP versus IFRS, European Accounting Review, 14, 155, 10.1080/0963818042000338988
Viator, 2005, Mentorship tensions in the accounting profession: the consequences of delayed structural separation, Accounting, Organizations and Society, 30, 371, 10.1016/j.aos.2004.03.003
Voronkova, 2005, Institutional traders’ behaviour in an emerging stock market: empirical evidence on Polish pension fund investors, Journal of Business Finance and Accounting, 32, 1537, 10.1111/j.0306-686X.2005.00639.x
Walker, 2005, Commentary on differences in the valuation of earnings and book value: regulation effects or industry effects?, The International Journal of Accounting, 40, 391, 10.1016/j.intacc.2005.06.003
Walker, 2005, Accounting for expenditure on software development for internal use, Abacus, 41, 66, 10.1111/j.1467-6281.2005.00170.x
Wallace, 1991, Frameworks for international comparative financial accounting, Journal of Accounting Literature, 10, 209
Weir, 2005, Incentive effects, monitoring mechanisms and the market for corporate control: an analysis of the factors affecting public to private transactions in the UK, Journal of Business Finance and Accounting, 32, 909, 10.1111/j.0306-686X.2005.00617.x
Whittington, 2005, The adoption of International Accounting Standards in the European Union, European Accounting Review, 14, 127, 10.1080/0963818042000338022
Wouters, 2005, The adoption of total cost of ownership for sourcing decisions—a structural equations analysis, Accounting, Organizations and Society, 30, 167, 10.1016/j.aos.2004.03.002
Zhong, 2005, Risk exposures and international diversification: evidence from shares, Journal of Business Finance and Accounting, 32, 737, 10.1111/j.0306-686X.2005.00612.x