Announcement

ANNOUNCEMENT

ISSN 0951-3574
&
Accounting Volume 5
Auditing & Number 3
Accountability 1992
Journal
CONTENTS Fe[men]ists Account
Guest Editor
Cheryl R. Lehman
Abstracts and Keywords 2
Introduction
Cheryl R. Lehman 4
The Non and Nom of Accounting for (M)other Nature
Christine Cooper 16
M[othering] View on: “The Non and Nom of Accounting for (M)other Nature”
Sonja Gallhofer 40
Some Feminisms and Their Implications for Accounting Practice
Theresa Hammond and Leslie S. Oakes 52
M[othering] View on: “Some Feminisms and Their Implications for Accounting Practice”
Christine Cooper 71
How Innocent Is Innocent Enough? The Relief Provisions of Section 6013(e)
Wanda James 76
Mfothering] View on: “How Innocent Is Innocent Enough? The Relief Provisions of Section 6013(e)”
Tony Tinker 89
Notes towards Feminist Theories of Accounting: A View from Literary Studies
David Chioni Moore 92
M[othering] View on: “Notes towards Feminist Theories of Accounting: A View from Literary Studies”
Keith Hoskin 113
The Construction of Gender. Some Insights from Feminist Psychology
Mary Jeanne Welsh 120
M[otheringJ View on: “The Construction of Gender: Some Insights from Feminist Psychology”
Penny Ciancanelli 133

ANNOUNCEMENT
ACCOUNTING AND BUSINESS RESEARCH
A research quarterly published by the Institute of Chartered Accountants in England and Wales
Editors: C. W. Nobes, University of Reading R. H. Parker, University of Exeter

Volume 22
Number 88 CONTENTS
The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study
A Classification System for Economics Consequences Issues in Accounting Regulation
Financial Ratio Covenants in UK Bank Loan Contracts and Accounting Policy Choice
The Audit Report under Going Concern Uncertainties: An Empirical Analysis
Incentive Effects of Assigned Goals and Compensation Schemes on Budgetary Performance
Perceptions and Attitudes of Different User-Groups to the Role of the Budget, Budget Pressure and Budget Participation
Gains from Disaggregation and the Definition of a Segment: A Note on SSAP 25
A Note on the Information Content of Relocating Corporate Domicile: A Trading Volume Approach
The Existence and Significance of Cycles: A Reply

Autumn 1992
Vivien Beattie Michael John Jones
John Blake David B. Citron
David B. Citron Richard J. Taffler
Victor A. Fatseas Mark K. Hirst
Stephen R. Lyne
S. Hussein
L. C. L. Skerratt
Yan-Leung Cheung Yu-Hon Lui
Christopher Nobes

Book Review
Subscription Rates
UK Overseas Overseas Airmail
Individual £26 £28 £33
Student £13 £14 £19
Corporate/Institutional £40 £41 £46
All subscriptions can be paid in US dollars at current rates of exchange. Orders from The Subscriptions Manager, Accounting and Business Re-search, 40 Bernard Street, London EC1 1LD, England.

Volume 23

Number 89 CONTENTS

Winter 1992

Information Leakage Prior to Takeover Announcements: The Effect of Media Reports
Accounting Measurement Rules in UK Bank Loan Contracts
The Reliability of Perception-Based Annual Report Disclosure Studies
On the Weighted Average Cost of Capital with Personal Taxes
EC Accounting Harmonization:
An Empirical Study of Measurement Practices
in France, Germany and the UK
Companies, Corporations and Accounting Change, 1835-1933: A Comparative Study
The Winner’s Curse Model of Underpricing: A Critical Assessment
Explaining Variability in External Audit Fees
Professional Research, Lobbying and Intangibles: A Review Essay
Book Review

Michael Aitken Robert Czernowski
David B. Citron
John K. Courtis
Colin D. B. Clubb Paul Doran
Emmanuel N. Emenyonu Sidney J. Gray
John Richard Edwards
Kevin Keasey Helen Short
Willie E. Gist
Christopher Napier Michael Power

Subscription Rates
Overseas Airmail £33 £19 £46
Overseas
£28 £14 £41
UK
£26 £13 £40
Individual
Student
Corporate/Institutional
All subscriptions can be paid in US dollars at current rates of exchange. Orders from The Subscriptions Manager, Accounting and Business Re-search, 40 Bernard Street, London EC1 1LD, England.

ANNOUNCEMENT
ACCOUNTING AND FINANCE
Volume 32 No. 2 November 1992
FOREIGN-CURRENCY ACCOUNTING METHODS: REPORTING THE EXCHANGE RATE RISK EXPOSURE OF EQUITY
Jayne M. Godfrey 1
EDITORIAL NOTE ANDERSON AND ZIMMER (1992) 25
REACTIONS TO REGULATION OF ACCOUNTING FOR GOODWILL
Don Anderson and Ian Zimmer 27
THE ROLE OF TIME SERIES ANALYSIS IN STUDIES OF ACCOUNTING POLICY CHOICE: A COMMENT
Stephen Taylor 51
TIME SERIES ANALYSIS OF ACCOUNTING POLICY CHOICE: REPLY
Don Anderson and Ian Zimmer 57
A MULTIVARIATE TEST OF THE GENERALIZED MEAN-LOWER PARTIAL MOMENT ASSET PRICING MODEL: AUSTRALIAN EVIDENCE
Robert W. Faff 61
THE CHAIRMAN’S STATEMENT AND CORPORATE FINANCIAL PERFORMANCE
Malcolm Smith and Richard Tafflcr 75
AN INVESTIGATION OF AUDITOR JUDGMENTS OF THE EFFECT OF PRELIMINARY ANALYTICAL PROCEDURES ON THE EXTENT OF SUBSTANTIVE TESTING
William R. Pasewark and Jerry R. Strawser 91
BOOK REVIEWS 109
Journal of the Accounting Association of Australia and New Zealand

ANNOUNCEMENT
CONTEMPORARY ACCOUNTING RESEARCH RECHERCHE COMPTABLE CONTEMPORAINE
Volume 9, No. 2 Spring/printemps 1993
Contents
Articles
The Choice of Return-Generating Models and Cross-Sectional Depen¬dence in Event Studies
B. XIANG
The Role of Cost Allocations in the Acquisition and Use of Common Re-sources
R. BALAKRISHNAN and D. V, DeJONG
Factors Related to Auditor-Client Disagreements Over Income-Increasing Accounting Methods
M. L. DeFOND and J. JIAMBALVO
The Role of Cognitive-Affective Arousal in the Dynamics of Stressor-to-Illness Process Among Accountants
K. J. SMITH, G. S. EVERLY, JR. and T. JOHNS
Cross-Sectional Dependence and the Use of Estimated Generalized Least Squares
R. BHUSHAN
Covenants and Accounting Information in the Markets for Classes of Pre-ferred Stock
D. J. STOKES and M. J. WHINCOP
A Note on the Relationship Between Audit Firm Size and Audit Quality
R. A. DAVIDSON and D. NEU
The Significance of Audit Decision Aids and Pre-Case Jurists’ Attitudes on Perceptions of Audit Firm Culpability and Liability
M. JENNINGS, D. C. KNEER and P. M. J. RECKERS
An Examination of Auditor’s Decisions to Use Internal Auditors as Assis-tants: The Effect of Inherent Risk
M. J. MALETTA
Strategic Financial Disclosure: Evidence from Labor Negotiations
J. WATERHOUSE, M. GIBBINS and A. RICHARDSON
Discussion of “Strategic Financial Disclosure: Evidence from Labor Nego-tiations”
N. ELIAS

ANNOUNCEMENT
CONTEMPORARY ACCOUNTING RESEARCH RECHERCHE COMPTABLE CONTEMPORAINE
Volume 9, No. 2 Spring/printemps 1993
Contents — Continued Articles
L’information financire strategique: le cas des negociations collectives
J. WATERHOUSE, M. GIBBINS and A. RICHARDSON
Price Earnings and Price-to-Book Anomalies: Tests of an Intrinsic Value Explanation
P. M. FAIRFIELD and T. S. HARRIS
The Predictive Ability of Auditors’ Loss Contingency Disclosures
K. RAGHUNANDAN
Capacity Cost and Capacity Allocation
S. C. HANSEN and R. P. MAGEE
Discussion of “Capacity Cost and Capacity Allocation”
J. S. HUGHES
Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry
K. C. W. CHEN and C. J. LEE
Discussion of “Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry”
A. R. ABDEL-KHALIK
Communication in Multi-Period Agencies with Production and Financial Decisions
P. O. CHRISTENSEN and G. A. FELTHAM
Discussion of “Communication in Multi-Period Agencies with Production and Financial Decisions”
S. HUDDART
Book Review/Compte rendu de livre Editor/Redacteur: Jean Bedard
H. M. Armitage and A. Atkinson, The Choice of Productivity Measures in Organizations: A Field Study of Practice in Seven Canadian Firms
A. DIMNIK
Manuscripts Accepted for Future Publication

ANNOUNCEMENT
CALL FOR PAPERS
CONFERENCE ON
BIOGRAPHICAL RESEARCH IN ACCOUNTING
UNIVERSITY OF MISSISSIPPI DECEMBER 3-4, 1993
SPONSORED BY THE ACADEMY OF ACCOUNTING HISTORIANS
Statement of Purposes: The purpose of this conference is to focus on the importance of studying and assessing the influence of individuals on the development of accounting thought and practice. The papers and the discussion will include methodologies and assessment of the impact of in¬dividuals on the development of accounting.
Conference Structure: Papers selected for presentation will be sent to participants in advance. Proceedings will not be published. Editors of several academic journals plan to attend. Papers which illustrate the use of biography or show the influence of an individual on the profession of accountancy are welcome. Biographies of CPAs will be considered for the centennial project chaired by James Don Edwards.
Submission Instructions: Submissions should be post-marked by July 31, 1993. Revised papers must be received by October 31 for prior distribution.
Inquiries and submission of papers to:
Tonya K. Flesher
School of Accountancy
University of Mississippi
University, Mississippi 38677
Telephone: (601) 232-7468
Fax: (601) 232-7483

ANNOUNCEMENT
THE ACADEMY OF ACCOUNTING HISTORIANS 1993 VANGERMEERSCH MANUSCRIPT AWARD
The Academy of Accounting Historians has established an an-nual manuscript award to encourage young academic scholars to pursue historical research. Any historical manuscript on any as¬pect of the field of accounting, broadly defined, is appropriate for submission.
ELIGIBILITY AND GUIDELINES FOR SUBMISSIONS
Any accounting faculty member, who received his/her doctorate within seven years, is eligible for this award. Manuscripts must conform to the style and length requirements of the Accounting Historians Journal. Manuscripts must be the work of one author and previously published manuscripts or manuscripts under re¬view are not eligible for consideration.
Six copies of each manuscript should be submitted by June 15, 1993 to the Chair of the Vangermeersch Manuscript Award Com-mittee:
Professor Maureen Berry
University of Illinois
296 Commerce West
1206 South Sixth Street
Champaign, IL 61820 USA
A cover letter, indicating the author’s mailing address, date doc-toral degree awarded, and a statement that the manuscript has not been published or is not being currently considered should be included in the submission packet.
REVIEW PROCESS AND AWARD
In addition to the Chair, the Vangermeersch Manuscript Award Committee includes the following members:
Professors:
Dale L. Flesher The University of Mississippi
O. Finley Graves The University of Mississippi
Barbara D. Merino University of North Texas
Mary S. Stone University of Alabama
The committee will evaluate submitted manuscripts on a blind review basis and select one recipient each year. The author will receive a $500 stipend and a certificate to recognize his/her out-standing achievement in historical research. The manuscript will be published in the Accounting Historians Journal after any revi¬sions deemed necessary by the manuscript editor of the Journal. The award will be given annually unless the manuscript award committee determines that no submission has been received that warrants recognition as an outstanding manuscript.