Announcement
ACCOUNTING AND BUSINESS RESEARCH
Volume 25 Number 100 Autumn 1995
CONTENTS
Articles
The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies Vivien Beatlie Stella Fearnley
Earnings Forecast Revisions and Security Returns: Canadian Evidence Sean M. Hennessey
Harmonisation of Accounting Measurement Practices in the European Communigy Don Herrmann Wayne Thomas
Recent Evidence on Australian Current Value Accounting Practices: Is the Phoenix Rising from the Ashes? Stewart Jones Kerry Love
The Nature and Rationale of a Conceptual Framework for Financial Reporting by Islamic Banks Rifaat Ahmed Abdel Karim
The Information Contained in Reconciliations to Earnings Based on US Accounting Principles by Non-US Companies Lynn L. Rees
Commentaries
David Solomons and British Accounting R. H. Parker
David Solomons (1912-1995)— An Appreciation Stephen A. Zeff
Book Review
Christian Lefebvre and John Flower, European Financial Reporting Series. Belgium Ann Jorissen
Announcement
ISSN 0951-3574
Me
CCQUnting Volumes
Udltingf Number 2
countabuity 1995
Journal
CONTENTS
Editors
James Guthrie and Lee Parker
Abstracts and keywords 2
Readability of annual reports: Western versus Asian evidence
John K. Courtis 4
Scottish chartered accountants: internal and external political relationships, 1853-1916
Ken Shackleton 18
Corporate social and environemntal reporting: a review of the literature and a longitudinal study of UK disclosure
Rob Gray, Reza Kouhy and Simon havers 47
Methodological themes Constructing a research database of social and environmental reporting by UK companies
Rob Gray, Reza Kouhy and Simon havers 78
Book reviews 102
AD HOC REVIEWERS 1994-1995
Urton L. Anderson, University of Texas at Austin
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Edward N. Coffman, Virginia Commonwealth University
David J. Cooper, University of Alberta
Christopher J. Cowton, Templeton College
Hans J. Dykxhoorn, Western Michigan University
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Haim Falk, Rutgers University
Robert Fleming, Northern Michigan University
James C. Gaa, McMaster University
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Stephen E. Loeb, University of Maryland
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Robert Ricketts, Texas Tech University
Sajay Samuel, Bucknell University
Paul Shoemaker, University o f Nebraska
Adrianne E. Slaymaker, University of Windsor
Janet Trewin, University of North Texas
Michael F. VanBreda, Southern Methodist University
Murray Wells, University of Sydney
Neil A. Wilner, University of North Texas
