Announcement
ACCOUNTING AND BUSINESS RESEARCH
Volume 22
Number 85
CONTENTS
Winter 1991
The Accessibility and Perceived Usefulness of Information on the Capital Expenditure Intentions of the UK Quoted Companies
The Relationship between Earnings, Funds Flows and Cash Flows: Evidence from the UK
An Examination of Audit Delay: Further Evidence from New Zealand
Absentee Control of Sugar Plantatons in the British West Indies
The Effect of Cum- to Ex-Dividend Changes on UK Share Prices
Managerial Choices in the Valuation of Acquired Goodwill in the UK
The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers’ Performance
Do UK Security Analysts Over-react?
In-Substance Debt Defeasance, Risk and Cash Flow Matching
K. Al-Oudah M. Walker A. A. Lonie
A. J. Arnold C. D. B. Clubb S. Manson R. R. Wearing
Charles A.P.N. Carslaw Steven E. Kaplan
Christopher J. Cowton Andrew J. O’Shaughnessy
Mavis Crossland Michael Dempsey Peter Moizer
John R. Grinyer Alex Russell Martin Walker
Ferdinard A. Gul
John O’Hanlon R. Whiddett
R. T. Wearing Mark Tippett
Book Reviews
Subscription Rates
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Announcement
ISNN 0951-3574
A
ccounting Volume 4
uditing & Number 4
ccountability
Journal CONTENTS
Editors
James Guthrie and Lee Parker
Abstracts and Keywords 2
“Guardians of Knowledge and Public Interest”: A Reply
Roy A. Chandler 5
“Guardians of Knowledge and Public Interest”: A Reply to Our Critics
PremSikka, Hugh Willmott and Tony Love 14
The Role of Oral History in Accounting
Marilynn Collins and Robert Bloom 23
A Note on Corporate Social Disclosure in Japan
Tatsundo Yamagami and Katsuhiko Kokubu 32
Towards a Contingency Theory of Corporate Financial Reporting Systems
Andrew P. Thomas 40
Socialism of the Accounting Professional: Evidence of the Effect of Educational Structure on Subsequent Auditor Retention and Advancement
Philip H. Siegel, MarkM. Blank and John T. Rigsby 58
BOOK REVIEWS 71
Index to Volume 4 87
Announcement
ISNN 0951-3574
A
ccounting Volume 5
uditing & Number 1
ccountability
Journal CONTENTS
Editors
James Guthrie and Lee Parker
Abstracts and Keywords 2
Editorial
James Guthrie andLee Parker …. 3
Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Pubic Sector Effectiveness Auditing
PeterSmith 5
Negative Political Feedback or the Author’s
Tar Baby? Comments on “An Examination of
the Problem of Modelling Political Responses
in Public Sector Effectiveness Auditing”
Colin A Sharp 21
“Negative Political Feedback: An Examination
of the Problem of Modelling Political Responses
in Public Sector Effectiveness Auditing”
— A Comment
Robert! Orford 29
“Negative Political Feedback” — A Postscript
PeterSmith 35
Elements of a Theoretical Framework for
Public Sector Accounting
JunePallot 38
Employer Equivocality and Union Heterogeneity
as Determinants of the Role of Accounting in
Collective Bargaining
JoelAmernic and Russell Craig 60
Dynamic Theory and Replacement Cost
Accounting: The Schmalenbach-Schmidt
Polemic of the 1920s
O. Finley Graves 80
BOOK REVIEWS 92
AdHoc Manuscript Referees 1991 97
