Announcement
AUTUMN 1997
Accounting and Business Research
Volume 27 Number 4 Autumn 1997
Contents
Memorial 267
Articles
Strategic Choices, Environmental Uncertainty and SBU Vincent K. Chong 268
Performance: A Note on the Intervening Role of K.ar Ming Chong
Management Accounting Systems
Loan Covenants and Relationship Banking in MBOs David Citron 277
Ken Robbie
Mike Wright
The Effects of Outside Directors and Board Shareholdings Leslie Kren 297
on the Relation Between Chief Executive Compensation and Jeffrey L. Ken-
Firm Performance
UK Auditor Concentration: A Descriptive Note Michael J. Peel 311
Commentaries
Mediating Interests: The Accountancy Bodies’ Responses to Anthony Puxty 323
the McFarlane Report Preni Sikka
Hugh Wilimott
Clean Surplus Accounting Models and Market-based Martin Walker 341
Accounting Research: A Review
Erratum: Depreciation Need Not Be Arbitrary John Lane 356
Roger Willett
Book Reviews
K. Keasey and M. Wright (eds.), Corporate Governance: Steven Young 357
Responsibilities, Risks and Remuneration
Geoff Burrows, The Foundation: A History of the Australian Chris Poullaos 358
Accounting Research Foundation 1966-91
Announcement
CONTEMPORARY Vol 14 No 3- Fall/automne 1997
ACCOUNTING RESEARCH/RECHERCHE
COMPTABLE
CONTEMPORAINE
Contents
Articles
Evidence that Prices do not Fully Reflect the Implications of Current Earnings for Future Earnings: An Experimental Markets Approach
MICHAEL CALEGARI and NEIL L. FARGHER
Corporate Disclosure of Environmental Liability Information: Theory and Evidence
YUELL, GORDOND. RICHARDSON, andDANXELB. THORNTON
Discussion of “Corporate Disclosure of Environmental Liability Information: Theory and Evidence”
JOHNS. HUGHES
Resource Allocation Decisions in Audit Engagements
KARL HACKENBRACK and W. ROBERT KNECHEL
An Investigation of the Effects of Specialization in Audit Workpaper Review
E. MICHAEL BAMBER and ROBERT J.RAMSAY
The Effect of Limited Liability on the Market Response to Disclosure
PAUL FISCHER and ROBERT VERRECCHIA
Economic Consequences of Alternative Adoption Rules for New Accounting Standards
ELI AMIR and AMIR Ziv
Discussion on the Basic Theory of “Economic Consequences of Alternative Adoption Rules for New Accounting Standards”
GERALD A. FELTHAM
Discussion on the Empirical Implications of “Economic Consequences of Alternative Adoption Rules for New Accounting Standards”
JOYBEGLEY
Manuscripts Accepted for Future Publication Inside Back Cover
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