NOTICEBOARD

Accounting Historians Journal Prize Winners 2003
Following a vote by the members of the editorial board, the prize for best paper in Volume 30 is awarded to:
Richard K. Fleischman and R. Penny Marquette
for their article
“The Impact of World War II on Cost Accounting at the Sperry Corporation”
which appeared in the December issue.
The following authors were also also highly commended:
Trevor Boyns
for his article
“In Memoriam: Alexander Hamilton Church’s System of ‘Scientific Machine Rates’ at Hans Renold Ltd, c. 1901-c, 1920”
which appeared in the June issue
and Lisa Evans for her article
“Auditing and Audit Firms in Germany before 1931” which appeared in the December issue

Accounting, Business & Financial History
at Cardiff Business School 16-17 September 2004
Announcement of Conference and Call for Papers
Guest Speaker — Graeme Dean, Editor ABACUS

Theoretical, empirical and review papers are welcomed in all areas of accounting, business and financial history.
The conference provides delegates with the opportunity of presenting and dis-cussing, in an informal setting, papers ranging from early working drafts to fully developed manuscripts. The format of the conference allows approximately 40 minutes for presentation and discussion in order to help achieve worthwhile feedback from those attending.

In the past, many papers presented at Cardiff have subsequently appeared in print in Accounting, Business and Financial History, edited by John Richard (Dick) Edwards and Trevor Boyns, or in another of the full range of international, refereed academic accounting, business and economic history journals.
The conference will be held at Aberdare Hall, Cathays Park, Cardiff, CF14 3UX, UK, from lunchtime on Thursday, 16 September 2004 to mid-afternoon on Friday, 17 September 2004.

The fully inclusive conference fee (covering all meals, the conference dinner on Tuesday and accommodation) is £100.
Those wishing to offer papers to be considered for presentation at the conference should send an abstract of their paper (not exceeding one page) by 31 May 2004 to:

Debbie Harris, Cardiff Business School, Colum Drive, Cardiff, CF 10 3EU Tel +44 (0)29 2087 5730 Fax +44 (0)29 2087 4419 Email: HarrisDL@cardiff.ac.uk.
Following the refereeing process, applicants will be advised of the conference organizers’ decision on 30 June 2004.
Sponsored by:

Accounting History
Call for Papers
The fourth Accounting History International Conference
University of Minho, Braga, Portugal
7-9 September 2005

Accounting History is the journal of the Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand. The conference will feature papers which comply with the editorial policy of Accounting History. The journal publishes quality historical papers that may be concerned with the establishment and development of accounting bodies, conventions, ideas, practices and rules. The should attempt to identify the individuals and the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting’s impact on organisational and social functioning.

Conference papers will be accepted across a wide range of topics, using a variety of approaches including biography, prosopography, business history through accounting records, institutional history, public sector accounting history, comparative international accounting history and oral history. The use of theoretical perspectives drawn from relevant disciplines such as sociology, economics and political theory is encour-aged in conducting investigative, explanatory studies of accounting’s past.

As part of the fourth Accounting History International Conference, the Accounting History Doctoral Colloquium will be held on 7 September 2005.
Submission and Review of Papers

Papers written in the English language should be submitted electronically by 31 May 2005, to: 4ahici-group@deakin.edu.au
All papers will be subject to a double-blind refereeing process and will be published on the conference website, as refereed conference proceedings, unless otherwise advised.

Notification of Acceptance

Notification of papers accepted for inclusion in the conference program will be made by 30 June 2005.
Conference information will be available through the Conference website at: http://www.eeg.uminho.pt/4AHIC

178 Accounting Historians Journal, June 2004
Accounting and Business Research
Volume 33 Number 3 2003
Contents

Articles
Financial reporting of good news and bad news: evidence from accounting narratives

Mark Clatworthy Michael John Jones

Disclosure interactions: accounting policy choice Miles B. Gietzmann 187
and voluntary disclosure effects on the cost of Marco Trombetta
raising capital
Audit fee determinants and auditor premiums: Michael J. Peel 207
evidence from the micro-firm sub-market Roydon Roberts
Towards an understanding of profitability analysis Martin Walker 235
within the residual income valuation framework Pengguo Wang
Book Review
Clive Lennox, Opinion shopping and the role of David Hatherly 247
audit committees when audit firms are dismissed

Articles

The use of financial accounting information and firm performance: an empirical quantification for firms
Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: the case of prices leading earnings
The determinants of voluntary disclosure of adjusted earnings per share measures by UK quoted companies
Commentary
The true and fair view and the ‘fair presentation’ override of IAS 1

J. M. Argilés 251
E. John Slof
Khaled Hussainey 275
Thomas Schleicher Martin Walker
Martin Walker 295
Evagelia Louvari
Lisa Evans 311

Editorial Office:

K. V. Peasnell, Management School, Lancaster University, Lancaster, LA1 4YX, UK Tel: 01524 593977, Fax: 01524 593334. E-mail: k.peasnell@lancaster.ac.uk
Subscription Office:

145 London Road, Kingston-upon-Thames, Surrey KT2 6SR, UK. Subscriptions: Tel: 08702 404 388. Fax: 0208 257 1124. E-mail: magazine_customerservices@croner.co.uk Advertisements: 0208 247 1350.

Articles in Accounting and Business Research are published without responsibility on the part of publishers or authors for loss occasioned to any person acting or refraining from action as a result of any view express therein.

Congress Information

10th WORLD CONGRESS OF ACCOUNTING HISTORIANS
An Invitation to Join Us
All those with an interest in accounting’s past and present are invited to participate in, and enjoy the experience of, the 10th World Congress of Accounting Historians being held with a dual venue of St. Louis, Missouri, and Oxford, Mississippi, August 1-5, 2004.

Congress Highlights St. Louis

2004 marks the 100th anniversary of the First International Congress of Accoun-tants, held in St. Louis, September 1904. To date there have been sixteen such Congresses, and in addition nine Congresses of Accounting Educators have been held. Nine previous Accounting Historians’ Congresses have also been held be-ginning in 1970.
Oxford

Because the library at the University of Mississippi is a treasure trove of accounting archival records, one of the Congress themes will be to emphasize archival-based research. Such research can be based on any type of organization. Examples include analyses of accounting innovations, diffusion of accounting innovations, impact of the environment (such as war, depression, or competition) on accounting, impact of accounting on the environment, and examples of company histories based on accounting records.

Website Links of Interest
Official 10th World Congress of Accounting Historians Website: http:// accounting.rutgers.edu/raw/aah/worldcongress/.
Congress Venue St. Louis

The Congress will be held at the Renaissance St. Louis Hotel – Airport in St. Louis, and the Triplett Alumni Center Hotel in Oxford. The Renaissance is half a mile from the Lambert International Airport and minutes from downtown St. Louis and the city’s popular cultural and entertainment attractions. The hotel offers free airport shuttle service, in-room coffee and newspaper, health facilities and swimming pool, and restaurants. Light rail service connects to many attractions.

Oxford
The Triplett Alumni Center Hotel is located on the eastern edge of The University of Mississippi campus. A leisurely, fifteen-minute stroll will put you right in the heart of Oxford’s historic town square. Standard amenities at this hotel include swimming pool, high-speed Internet access, free continental breakfast (7-9 a.m.), golf, tennis, and many other recreational activities located nearby.
Preliminary Program

Saturday, July 31
6:00 p.m. – 8:00 p.m.
Sunday, August 1
6:30 p.m. – 8:30 p.m.

Early Bird Reception, Renaissance Hotel
Opening Reception: The Mercantile Library -St. Louis, Missouri

Monday, August 2
8:30 a.m. – 10:00 a.m.
10:15 a.m. – 11:15 a.m. 11:20 a.m.- 12: 30 p.m. 12:30 p.m. – 2:00 p.m. 2:00 p.m. – 3:30 p.m. 3:45 p.m. – 5:15 p.m.
Tuesday, August 3
8:30 a.m. – 10:00 a.m. 10:15 a.m. – 11:15 a.m. 11:20 a.m. – 12:30 p.m. 12:30 p.m. – 6:00 p.m.

Opening Session: David Walker, U.S. Comptroller
General
Concurrent presentation sessions A and workshop
Concurrent presentation sessions B and workshop
Lunch
Concurrent presentation sessions C
Concurrent presentation sessions D
Plenary 1: J. R. Edwards, Cardiff Business School
Concurrent presentation sessions E
Concurrent presentation sessions F
Trip from St. Louis to Oxford (Box lunch provided)
Reception in Oxford, Mississippi

Wednesday, August 4
8:30 a.m. – 10:00 a.m.
10:15 a.m. – 11:15 a.m. 11:20 a.m. – 12:30 p.m. 12:30 p.m. – 2:00 p.m. 2:00 p.m. – 3:30 p.m. 3:45 p.m. – 5:15 p.m. 7:00 p.m. – 9:00 p.m.
Thursday, August 5
8:30 a.m. – 10:00 a.m. 10:15 a.m. – 11:15 a.m. 11:20 a.m. – 12:30 p.m. 12:30 p.m. TBA

Opening Session: S. Scott Voynich, Chairman of the
Board, AICPA
Concurrent presentation sessions G
Concurrent presentation sessions H
Lunch at Rowan Oak (Faulkner’s home)
Concurrent presentation sessions I
Concurrent presentation sessions J
Closing Dinner
Plenary 2: Tony Tinker, CUNY-Baruch Concurrent presentation sessions K Concurrent presentation sessions L Closing Lunch dedicated to S. Paul Garner Academy Business Meeting

182 Accounting Historians Journal, June 2004
Registration
Registration fee: (Please note: All prices are in US dollars.)
If postmarked or communicated by June 1, 2004 $295
If postmarked or communicated after June 1, 2004 $360
For each person accompanying registered participant $ 145
Attending only one segment of the conference (either St. Louis or Oxford)
If postmarked or communicated by June 1, 2004 $175
If postmarked or communicated after June 1, 2004 $ 195
For each person accompanying registered participant $75
The registration for participants includes the name badge (required for admission to all events), one copy of the Proceedings, the Early Bird reception and opening reception in St. Louis, all lunches, the reception and banquet in Oxford. The registration fee for persons accompanying the registered participant includes the three receptions, the banquet, lunch at Rowan Oak, and the closing luncheon on Thursday.
On site registrants cannot be guaranteed any meals due to the hotels’ policy for food guarantees prior to event.
use the Official Congress website for on-line registration secured by VeriSign (http://accounting.rutgers.edu/raw/aah/worldcongress/)
Congress Sponsorship
Academy of Accounting Historians
BKD, LLP
James Don Edwards
John Carroll University
Missouri Society of CPAs
Sherri and Walt Kennamer
Rubin, Brown, Gornstein & Co. LLP
Richard Vangermeersch
Anonymous Donor

THE ACADEMY OF ACCOUNTING HISTORIANS APPLICATION FOR 2004 MEMBERSHIP
Individual Membership: $45.00
Student Membership: $10.00
Name: (please print)_
Mailing Address:
City: State:
Zip Code: Country:
Accounting History Area of Interest:
Phone: Fax:
E-mail:
Method of Payment: / / check enclosed
/ / Mastercard / / VISA
Card Number:
Expiration Date: –
Signature:
Mail to: Mrs. Kathy H. Rice
The Academy of Accounting Historians
The University of Alabama
Box 870220
Tuscaloosa, AL 35487
USA