Index to Volumes 37 to 40

Adams, Carol A. (with McPhail) Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities Vol. 40, p. 405

Alagiah, Ratnam (with Pacini, Hillison and Gunz) Commonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements Vol. 38, p. 425

Amernic, Joel (with Craig) Reform of Accounting Education in the Post-Enron Era: Moving Accounting ’Out of the Shadows’Vol. 40, p. 342

Arnaboldi, Michela (with Lapsley) Modern Costing Innovations and Legitimation: A Health Care Study Vol. 40, p. 1

Bailey, Charles D. (with Hasselback and Karcher) Research Misconduct in Accounting Literature: A Survey of the Most Prolific Researchers’ Actions and Beliefs Vol. 37, p. 26

Barton, Allan Russell Mathews Vol. 37, p. 132

Baydoun, Nabil (with Jaggi) Evaluation of Extraordinary and Exceptional Items Disclosed by Hong Kong Companies Vol. 37, p. 217

Beattie, Vivien (with Jones) The Impact of Graph Slope on Rate of Change Judgments in Corporate Reports Vol. 38, p. 177

Bettis, Carr (with Vickrey and Vickrey) Clarification and Extension of Beaver's Definitions of Market Informational Efficiency: A Note Vol. 37, p. 166

Boo, El’Fred (with Simnett) The Information Content of Management's Prospective Comments in Financially Distressed Companies: A Note Vol. 38, p. 280

Booth, Brian The Conceptual Framework as a Coherent System for the Development of Accounting Standards Vol. 39, p. 310

Bradbury, Michael E. Harmonization, Convergence and Beyond Vol. 39, p. 137

Bradbury, Michael E. Implications for the Conceptual Framework Arising From Accounting for Financial Instruments Vol. 39, p. 388

Bradbury, Michael E. (with Rouse) An Application of Data Envelopment Analysis to the Evaluation of Audit Risk Vol. 38, p. 263

Brown, Philip (with Tarca) Politics, Processes and the Future of Australian Accounting Standards Vol. 37, p. 267

Buckland, Christen (with Lau) Budgeting?the Role of Trust and Participation: A Research Note Vol. 37, p. 369

Camfferman, Kees (with Cooke) The Profits of the Dutch East India Company's Japan Trade Vol. 40, p. 49

Capalbo, Francesco Domestic Practice, Comparative International Analyses and Accounting Discretion?Italian Savings Banks’ Pension Cost Accounting Vol. 39 p. 66

Cardinaels, Eddy (with Roodhooft and Warlop) Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments Vol. 40, p. 238

Carmona, Salvador (with Macías) Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887) Vol. 37, p. 139

Chan, Siu Y. Quality Management Systems Certification: Research Note Vol. 37, p. 248

Chandler, Roy (with Edwards) Contextualizing the Process of Accounting Regulation: A Study of Nineteenth-Century British Friendly Societies Vol. 37, p. 188

Chang, C. Janie (with Ho) Judgment and Decision Making in Project Continuation: A Study of Students as Surrogates for Experienced Managers Vol. 40, p. 94

Chetwin, Maree C. (with Round) Breach of Contract and the New Remedy of Account of Profits Vol. 38, p. 406

Clarke, Frank (with Dean) Editorial: Principles vs Rules: True and Fair View and IFRSS Vol. 40, No. 2, p. i

Clarke, Frank L. (with Dean) An Evolving Conceptual Framework? Vol. 39, p. 279

Clarke, Frank L. (with Gray) A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks Vol. 40, p. 321

Clarke, Frank (with Dean and Wolnizer) Editorial: Auditor Independence Reforms?Recycled Ideas Vol. 38, No. 2, p. i

Clarke, Frank (with Dean) Editorial Vol. 39, No. 1, p. i

Coffman, Edward N. (with Previts and Roybark) Keeping Watch! Recounting Twenty-Five Years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976-2001 Vol. 39, p. 147

Cooke, Terence E. (with Camfferman) The Profits of the Dutch East India Company's Japan Trade Vol. 40, p. 49

Cooke, T. E. (with Haniffa) Culture, Corporate Governance and Disclosure in Malaysian Corporations Vol. 38, p. 317

Cotter, Julie (with Silvester) Board and Monitoring Committee Independence Vol. 39, p. 211

Craig, Russell (with Amernic) Reform of Accounting Education in the Post-Enron Era: Moving Accounting ’Out of the Shadows’Vol. 40, p. 342

Dean, Graeme Corporate Groups?Complexity and Reforms in Accounting and the Law Vol. 40, p. 259

Dean, Graeme Editorial Vol. 37, No. 3, p. i

Dean, Graeme Editorial Vol. 37, No. 2, p. i

Dean, Graeme Editorial Vol. 38, No. 1, p. i

Dean, Graeme Editorial Vol. 38, No. 3, p. i

Dean, Graeme Editorial Vol. 40, No. 3, p. i

Dean, Graeme Editorial: Ethics?the Fallacy of Misplaced Correctness Vol. 39, No. 2, p. i

Dean, Graeme Editorial: Forty Years on the Fringe Vol. 40, No. 1, p. i

Dean, Graeme Editorial: Principles vs Rules: True and Fair View and IFRSS Vol. 40, No. 2, p. i

Dean, Graeme Forty Plus?Continuing the Journey to ’Better Financial Reporting’, Vol. 40, No. 3, p. i

Dean, Graeme (with Clarke) Editorial Vol. 39, No. 1, p. i

Dean, Graeme W. (with Clarke) An Evolving Conceptual Framework? Vol. 39, p. 279

Dean, Graeme (with Clarke and Wolnizer) Editorial: Auditor Independence Reforms?Recycled Ideas Vol. 38, No. 2, p. i

Ding, Yuan (with Stolowy and Tenenhaus) 'Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups Vol. 39, p. 42

Donnelly, Ray Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients Vol. 38, p. 121

Edwards, John Richard (with Chandler) Contextualizing the Process of Accounting Regulation: A Study of Nineteenth-Century British Friendly Societies Vol. 37, p. 188

Edwards, John Richard (with Noguchi) Accounting Principles, Internal Conflict and the State: The Case of the ICAEW, 1948-1966 Vol. 40, p. 280

Emmanuel, C. R. (with Garrod) On the Relevance and Comparability of Segmental Data Vol. 38, p. 215

Ezzamel, Mahmoud Accounting for Private Estates and the Household in the Twentieth-Century BC Middle Kingdom, Ancient Egypt Vol. 38, p. 235

Frino, Alex (with Gallagher) Is Index Performance Achievable? An Analysis of Australian Equity Index Funds Vol. 38, p. 200

Funnell, Warwick Distortions of History, Accounting and the Paradox of Werner Sombart Vol. 37, p. 55

Gallagher, David R. (with Frino) Is Index Performance Achievable? An Analysis of Australian Equity Index Funds Vol. 38, p. 200

Gallery, Gerry (with Gallery) Applying Conceptual Framework Principles to Superannuation Fund Accounting Vol. 40, p. 117

Gallery, Natalie Disclosure by Superannuation Funds: Effective in Protecting Retirement Billions? Vol. 39, p. 128

Gallery, Natalie (with Gallery) Applying Conceptual Framework Principles to Superannuation Fund Accounting Vol. 40, p. 117

Ganesh, Siva (with Rahman and Perera) Accounting Practice Harmony, Accounting Regulation and Firm Characteristics Vol. 38, p. 46

Garrod, N. (with Emmanuel) On the Relevance and Comparability of Segmental Data Vol. 38, p. 215

Georgiou, George Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness Vol. 40, p. 219

Godfrey, Jayne (with Mather and Ramsay) Earnings and Impression Management in Financial Reports: The Case of CEO Changes Vol. 39, p. 95

Goodwin, Jenny Auditors’ Conflict Management Styles: An Explanatory Study Vol. 38, p. 378

Gray, Robert P. Research Note: Revisiting Fair Value Accounting?Measuring Commercial Banks’ Liabilities Vol. 39, p. 250

Gray, Robert P. (with Clarke) A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks Vol. 40, p. 321

Green, C. D. (with Grinyer and Michaelson) A Possible Economic Rationale for Straight-Line Depreciation Vol. 38, p. 91

Green, Wendy (with Ng and Simnett) The Effects of Fraud Risk and Management Representation on Auditors’ Hypothesis Generation Vol. 37, p. 352

Griffin, Paul A. (with Grundfest and Perino) Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information Vol. 40, p. 21

Grinyer, J. R. (with Green and Michaelson) A Possible Economic Rationale for Straight-Line Depreciation Vol. 38, p. 91

Grundfest, Joseph A. (with Griffin and Perino) Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information Vol. 40, p. 21

Guay, Wayne R. (with Sidhu) The Usefulness of Long-Term Accruals Vol. 37, p. 110

Gunz, Sally (with Pacini, Hillison and Alagiah) Commonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements Vol. 38, p. 425

Haniffa, R. M. (with Cooke) Culture, Corporate Governance and Disclosure in Malaysian Corporations Vol. 38, p. 317

Hasselback, James R. (with Bailey and Karcher) Research Misconduct in Accounting Literature: A Survey of the Most Prolific Researchers’ Actions and Beliefs Vol. 37, p. 26

Hill, Nancy Thorley (with Shelton and Stevens) Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue for Format Choices Vol. 38, p. 78

Hillison, William (with Pacini, Alagiah and Gunz) Commonwealth Convergence Toward a Narrower Scope of Auditor Liability to Third Parties for Negligent Misstatements Vol. 38, p. 425

Ho, Joanna L. Y. (with Chang) Judgment and Decision Making in Project Continuation: A Study of Students as Surrogates for Experienced Managers Vol. 40, p. 94

Jaggi, Bikki (with Baydoun) Evaluation of Extraordinary and Exceptional Items Disclosed by Hong Kong Companies Vol. 37, p. 217

Johnstone, D. J. Replacement Cost Asset Valuation and Regulation of Energy Infrastructure Tariffs Vol. 39, p. 1

Johnstone, David Public Sector Outsourcing as an Exchange Option Vol. 38, p. 153

Jones, Michael John (with Beattie) The Impact of Graph Slope on Rate of Change Judgments in Corporate Reports Vol. 38, p. 177

Jones, Stewart (with Rahman and Wolnizer) Accounting Reform in Australia: Contrasting Cases of

Agenda Building Vol. 40, p. 379

Jones, Stewart (with Walker) Measurement: A Way Forward Vol. 39, p. 356

Jones, Stewart (with Wolnizer) Harmonization and the Conceptual Framework: An International Perspective Vol. 39, p. 375

Karcher, Julia N. (with Bailey and Hasselback) Research Misconduct in Accounting Literature: A Survey of the Most Prolific Researchers’ Actions and Beliefs Vol. 37, p. 26

Katranis, Philippos (with Vafeas, Vlittis and Ockree) Earnings Management Around Share Repurchases: A Note Vol. 39, p. 262

Lapsley, Irvine The Accounting-Clinical Interface?Implementing Budgets for Hospital Doctors Vol. 37, p. 79

Lapsley, Irvine (with Arnaboldi) Modern Costing Innovations and Legitimation: A Health Care Study Vol. 40, p. 1

Lau, Chong M. (with Buckland) Budgeting?the Role of Trust and Participation: A Research Note Vol. 37, p. 369

Loftus, Janice A. The CF and Accounting Standards: The Persistence of Discrepancies Vol. 39, p. 298

Loh, Alfred Lye Chye (with Tan) Asset Write-Offs?Managerial Incentives and Macroeconomic Factors Vol. 38, p. 134

Lonergan, Wayne An Australian Practitioner's Perspective Vol. 39, p. 142

Macías, Marta (with Carmona) Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820-1887) Vol. 37, p. 139

Mather, Paul (with Godfrey and Ramsay) Earnings and Impression Management in Financial Reports: The Case of CEO Changes Vol. 39, p. 95

Matthews, Derek The Influence of the Accountant on British Business Performance From the Late Nineteenth Century to the Present Day Vol. 37, p. 329

McEnroe, John E. An Analysis of Post-Expectation Gap Voting Behaviour by the ASB Vol. 38, p. 350

McLeay, Stuart (with Trigueiros) Proportionate Growth and the Theoretical Foundations of Financial Ratios Vol. 38, p. 297

McPhail, Ken J. (with Adams) Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities Vol. 40, p. 405

Meeks, G. (with Meeks) The Loser's Curse: Accounting for the Transaction Costs of Takeover and the Distortion of Takeover Motives Vol. 37, p. 389

Meeks, J. G. (with Meeks) The Loser's Curse: Accounting for the Transaction Costs of Takeover and the Distortion of Takeover Motives Vol. 37, p. 389

Michaelson, R. (with Green and Grinyer) A Possible Economic Rationale for Straight-Line Depreciation Vol. 38, p. 91

Morris, Richard D. (with Parker) The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia Vol. 37, p. 297

Mozes, Haim A. The Value Relevance of Financial Institutions’ Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values Vol. 38, p. 1

Newberry, Susan Reciprocal and Non-Reciprocal Transcriptions: The FASB's Stock-Based Compensation Project Vol. 37, p. 177

Newberry, Susan Reporting Performance: Comprehensive Income and its Components Vol. 39, p. 325

Ng, Terence Bu-Peow (with Green and Simnett) The Effects of Fraud Risk and Management Representation on Auditors’ Hypothesis Generation Vol. 37, p. 352

Nobes, Christopher An Analysis of the International Development of the Equity Method Vol. 38, p. 16

Noguchi, Masayoshi (with Edwards) Accounting Principles, Internal Conflict and the State: The Case of the ICAEW, 1948-1966 Vol. 40, p. 280

Ockree, Kanalis (with Vafeas, Vlittis and Katranis) Earnings Management Around Share Repurchases: A Note Vol. 39, p. 262

Pacini, Carl (with Hillison, Alagiah and Gunz) Commonwealth Convergence Toward a Narrower

Scope of Auditor Liability to Third Parties for Negligent Misstatements Vol. 38, p. 425

Parker, Robert H. (with Morris) The Influence of U.S. GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the U.K. and Australia Vol. 37, p. 297

Perera, Hector (with Rahman and Ganesh) Accounting Practice Harmony, Accounting Regulation and Firm Characteristics Vol. 38, p. 46

Perino, Michael A. (with Griffin and Grundfest) Stock Price Response to News of Securities Fraud Litigation: An Analysis of Sequential and Conditional Information Vol. 40, p. 21

Philip Brown Stock-Based Compensation and Corporate Governance Vol. 40, p. 132

Previts, Gary J. (with Roybark and Coffman) Keeping Watch! Recounting Twenty-Five Years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976-2001 Vol. 39, p. 147

Psaros, Jim (with Trotman) The Impact of the Type of Accounting Standards on Preparers’ Judgments Vol. 40, p. 76

Rahman, Asheq (with Perera and Ganesh) Accounting Practice Harmony, Accounting Regulation and Firm Characteristics Vol. 38, p. 46

Rahman, Sheikh (with Jones and Wolnizer) Accounting Reform in Australia: Contrasting Cases of Agenda Building Vol. 40, p. 379

Ramsay, Alan (with Godfrey and Mather) Earnings and Impression Management in Financial Reports: The Case of CEO Changes Vol. 39, p. 95

Reid, Paul Accounting for Superannuation Vol. 39, p. 124

Richardson, Scott Discretionary Disclosure: A Note Vol. 37, p. 233

Roodhooft, Filip (with Cardinaels and Warlop) Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments Vol. 40, p. 238

Rosenfield, Paul Presenting Discounted Future Cash Receipts and Payments in Financial Statements Vol. 39, p. 233

Round, David K. (with Chetwin) Breach of Contract and the New Remedy of Account of Profits Vol. 38, p. 406

Rouse, Paul (with Bradbury) An Application of Data Envelopment Analysis to the Evaluation of Audit Risk Vol. 38, p. 263

Roybark, Helen M. (with Previts and Coffman) Keeping Watch! Recounting Twenty-Five Years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976-2001 Vol. 39, p. 147

Schuetze, Walter P. What Are Assets and Liabilities? Where is True North? (Accounting That my Sister Would Understand) Vol. 37, p. 1

Shelton, Sandra Waller (with Hill and Stevens) Corporate Lobbying Behaviour on Accounting for Stock-Based Compensation: Venue for Format Choices Vol. 38, p. 78

Sidhu, Baljit (with Guay) The Usefulness of Long-Term Accruals Vol. 37, p. 110

Silvester, Mark (with Cotter) Board and Monitoring Committee Independence Vol. 39, p. 211

Simnett, Roger (with Boo) The Information Content of Management's Prospective Comments in Financially Distressed Companies: A Note Vol. 38, p. 280

Simnett, Roger (with Ng and Green) The Effects of Fraud Risk and Management Representation on Auditors’ Hypothesis Generation Vol. 37, p. 352

Standish, Peter Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case Vol. 39, p. 186

Staubus, George J. On Brian P. West's Professionalism and Accounting Rules Vol. 40, p. 139

Staubus, George J. Two Views of Accounting Management Vol. 40, p. 265

Staunton, John A Statement of Accounting Concepts for Level 1 of the Conceptual Framework? Vol. 39, p. 298

Sterling, Robert R. Guest Editorial: A Patch on GAAP Vol. 39, No. 3, p. i

Stevens, Kevin T. (with Hill and Shelton) Corporate Lobbying Behaviour on Accounting for Stock-

Based Compensation: Venue for Format Choices Vol. 38, p. 78

Stolowy, Hervé (with Ding and Tenenhaus) 'Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups Vol. 39, p. 42

Sun, Manli (with Xiao and Weetman) Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China Vol. 40, p. 193

Tan, Tin Hoe (with Loh) Asset Write-Offs?Managerial Incentives and Macroeconomic Factors Vol. 38, p. 134

Taplin, Ross H. Harmony, Statistical Inference With the Herfindahl H Index and C Index Vol. 39, p. 82

Tarca, Ann (with Brown) Politics, Processes and the Future of Australian Accounting Standards Vol. 37, p. 267

Tenenhaus, Michel (with Ding and Stolowy) 'Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups Vol. 39, p. 42

Trigueiros, Duarte (with McLeay) Proportionate Growth and the Theoretical Foundations of Financial Ratios Vol. 38, p. 297

Trotman, Ken T. (with Psaros) The Impact of the Type of Accounting Standards on Preparers’ Judgments Vol. 40, p. 76

Vafeas, Nikos (with Vlittis, Katranis and Ockree) Earnings Management Around Share Repurchases: A Note Vol. 39, p. 262

Vickrey, Don (with Vickrey and Bettis) Clarification and Extension of Beaver's Definitions of Market Informational Efficiency: A Note Vol. 37, p. 166

Vickrey, Donn (with Vickrey and Bettis) Clarification and Extension of Beaver's Definitions of Market Informational Efficiency: A Note Vol. 37, p. 166

Vlittis, Adamos (with Vafeas, Katranis and Ockree) Earnings Management Around Share Repurchases: A Note Vol. 39, p. 262

Wagenhofer, Alfred International Accounting: Convergence or Collision? Vol. 39, p. 134

Walker, R. G. Gaps in Guidelines on Audit Committees Vol. 40, p. 157

Walker, R. G. Objectives of Financial Reporting Vol. 39, p. 340

Walker, R. G. (with Jones) Measurement: A Way Forward Vol. 39, p. 356

Warlop, Luk (with Cardinaels and Roodhooft) Customer Profitability Analysis Reports for Resource Allocation: The Role of Complex Marketing Environments Vol. 40, p. 238

Weetman, Pauline (with Xiao and Sun) Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China Vol. 40, p. 193

Wells, Murray Forum: The Accounting Conceptual Framework: Introduction Vol. 39, p. 273

Wolnizer, Peter (with Dean and Clarke) Editorial: Auditor Independence Reforms?Recycled Ideas Vol. 38, No. 2, p. i

Wolnizer, Peter W. (with Jones and Rahman) Accounting Reform in Australia: Contrasting Cases of Agenda Building Vol. 40, p. 379

Wolnizer, Peter W. (with Jones) Harmonization and the Conceptual Framework: An International Perspective Vol. 39, p. 375

Xiao, Jason Zezhong (with Weetman and Sun) Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China Vol. 40, p. 193