ANNOUNCEMENT
ISSN 0951-3574
M JL JL
f Volume?
uditmg & Number 1
ccountability 1994
Journal
CONTENTS
Editors
James Guthrie and Lee Parker
Abstracts and Keywords 2
Editorial 3
Corporate Accountability and Rorty’s Utopian Liberalism
Tom Mouck 6
Job Satisfaction, Organizational Commitment, and Turnover Intentions of United States Accountants: The Impact of Locus of Control and Gender
Sarah A. Reed, Stanley H. Kratchman and
Robert H. Strawser 31
Absorbing LMS: The Coping Mechanism of a Small Group
Richard Laughlin, Jane Broadbent, David Shearn and
Heidrun Willig-Atherton 59
Better Informed Judgements: Resource Management in the NHS
David M. Rea 86
Book Review Ill
Ad Hoc Manuscript Referees 1993 112
ANNOUNCEMENT
ACCOUNTING AND BUSINESS RESEARCH
Volume 24 Number 93 Winter 1993
CONTENTS
Predictive Performance Evaluation Measures: Field Study of a Multi-Outlet Business Steven J. Adams Howard Toole Paul Krause
The Review Report: An Empirical Investigation Tom Brown David Hatherly John Innes
Initial Public Offerings on the Unlisted Securities Market: The Impact of Professional Advisers K. M. Holland J. G. Horton
The True and Fair View Requirement: Impact on and of the Fourth Directive C. W. Nobes
An Empirical Study of the Audit Expectation-Performance Gap Brenda Porter
The Relation between Returns and Earnings: Evidence for the UK Norman Strong
Goodwill—Further Attempts to Capture The Will-o’-the-Wisp: A Review of an ICAEW Research Paper Tom Lee
Book Reviews
Subscription Rates
UK Individual £30 Corporate/Institutional £75 Overseas Airmail £36
£85
All subscriptions can be paid in US dollars at current rates of exchange.
ANNOUNCEMENT
ACCOUNTING AND BUSINESS RESEARCH
Volume 24 Number 94 Spring 1994
CONTENTS
Editorial
The Provision of Other Services by Auditors: Independence and Pricing Issues Lynn Barkess Roger Simnett
Accountants’ Attitudes and Environmentally-sensitive Accounting Jan Bebbington Rob Gray Ian Thomson Diane Walters
Management Compensation and Payback Method in Capital Budgeting: A Path Analysis Shimin Chen Ronald L. Clark
A UK Empirical Test of the Larson-Gonedes Exchange Ratio Model Terry Cooke Alan Gregory Bernard Pearson
Earnings Response Coefficients and Dividends Policy Parameters Vivek Mande
The Working of the Auditing Practices Committee—Three Case Studies Christopher Pong Geoffrey Whittington
An Empirical Analysis of Financial and Non-financial Managers’ Remuneration in Small and Medium-Sized UK Enterprises Robert Watson
Book Reviews
Subscription Rates
UK Individual £30 Corporate/Institutional £75 Overseas Airmail £36 £85
All subscriptions can be paid in US dollars at current rates of exchange. Payment for individual subscriptions must be by personal cheque or credit card.
ANNOUNCEMENT
CONTEMPORARY ACCOUNTING RESEARCH
Spring 1994, Vol. 10 No. 2
Market Microstructure: An Examination of the Effects
of Intraday Event Studies Belinda Mucklow
Discussion of “Market Microstructure: An Examination of the
Effects on Intraday Event Studies” Laura T. Starks
The Determinants of Accounting; Professors’ Publishing Productivity:
The Early Career Cheryl Maranto and Carolyn Streuly
A Reexamination of Auditor Versus Model Accuracy within the Cuntext of the
Going-Concern Opinion Decision
James McKeown, William Hopwood and Jane Mutchler
The ‘LIFO Reserve’ and the Value of the Firm: Theory and
Empirical Evidence David Guenther and Mark Trombley
Corporate Tax Incentives for Conglomerate Mergers: Model Development and
Empirical Evidence Michael Shih
The Effect of Corporate Merger Transactions on the Information Content of
Earnings Announcements Mark Trombley
Experimental Evidence of Market Reactions to New Consumption Taxes
Steven Kachelmeier, Stephen Limberg and Michael Schadewald
Using Experimental Economics to Resolve Accounting Dilemmas Joyce Berg
Commercial Lenders’ Use of Accounting Information: The Effects of Source
Credibility and Experience Philip R. Beaulieu
French Translation Of “Commercial Lenders’ Use of Accounting Information:
The Effects of Source Credibility and Experience” Philip R. Beaulieu
Foreign Currency Accounting Policy: The Impact of Asset Specificity
Jayne M. Godfrey
Voluntary Interim Disclosure by Early 20th Century NYSE Industrials
Kumar Sivakumar and Gregory Waymire
Fact and Theory in Accounting History: Presentmindedness and Capital Market
Research Gary Previts and Robert Bricker
Education Research Section
The Effects of Second School Accounting Education on University Accounting
Performance—A Canadian Experience
Mohamed Shehata, Bernadette Lynn and Linda White
An Experimental Investigation of Increased Professional Education Requirements
Nicholas Dopuch, Ronald King and Dan Simunic
ANNOUNCEMENT
ASIA-PACIFIC JOURNAL OF ACCOUNTING
Published by Department of Accountancy
Faculty of Business City Polytechnic of Hong Kong
Tat Chee Avenue
Kowloon, Hong Kong
fax (8520 788 7003
EDITORIAL BOARD
Mohammad J. Abdolmohammadi
Joel Amernic
Peter Brownell
K. Hung Chan
Chee W. Chow
John K. Courtis (Editor)
Bala Dharan
Alan Dunk
Kenneth R. Ferris
Ferdinard A. Gul (Assoc. Editor)
Paul M. Healy
Bertrand N. Horwitz
Yuji Ijiri
Amy Lau
Jevons Lee
Richard Mattessich
Robert H. Parker
Benjamin Y. Tai
Tony Tinker
Bob Tricker
Ken Trot man
Judy Tsui
Trevor Wilkins
Jilnaught Wong
Anne Wu
Ian Zimmer
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University of Toronto
University of Melbourne
Hong Kong Polytechnic
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University of Hong Kong
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MISSION STATEMENT
Asia-Pacific Journal of Accounting (APJA) is dedicated to the advancement of knowledge in all fields of accounting through the publication of high quality, scholarly papers grounded in theory. Articles should be theoretical, empirical, analytical or historical and demonstrate relevance of topic and readability of content.
EDITORIAL POLICY
Papers are encouraged which explore theoretical foundations of issues, methodological improve¬ments in empirical work, and generalizability of findings. In-depth and rigorous study of contem¬porary topics are also welcome. Papers which expose analytical tractability for its own sake are discouraged. Capital markets and related studies should demonstrate originality as well as some relevance to the Asian region. Where applicable, submissions should attach prior reviewers’ com¬ments to facilitate APJA’s review process.
MANUSCRIPT GUIDELINES General
Three copies of a paper should be submitted, together with, in the case of non-subscribers only, a submission fee of US $35. Manuscripts currently under review by other publications should not be submitted. All submissions are subject to a double-blind review process using experienced international referees. To ensure maximum anonymity in the review process, authors must not identify themselves directly or indirectly on the paper. Papers submitted should have benefited from exposure in workshops, seminars, conferences and with colleagues. Authors will be required to sign a copyright release form as a condition of publication. Authors will be asked to submit the final version of their paper on diskette.
ANNOUNCEMENT
CALL FOR PAPERS
ACCOUNTING CASE WRITING COMPETITION
Sponsored by The Accounting Education Resource Centre
and
The Journal of Accounting Case Research of the University of Lethbridge
Cases must be unpublished manuscripts which incorporate accounting topics and related material. Accounting is broadly denned to include fi¬nancial accounting, managerial accounting, auditing, taxation and related finance topics. All cases submitted for the first time to The Journal of Accounting Case Research during the period between March 2, 1992 and April 30, 1994 will be considered for a prize. Case authors must be pre¬pared to have their cases published in The Journal of Accounting Case Research at the discretion of the editor and the reviewers. Cases should be accompanied by a Teaching Note or Instructors’ Guide which includes an overview of the issues in the case, suggestions for use of the case and a set of guidelines for dealing with the issues raised in the case. An epilogue which indicates what actually happened is also desirable, though not nec¬essary. Cases should be based upon real events or situations although they can disguised. Any case based upon real events that uses proprietary information must have permission from the source of that information. Cases based upon published information only must be certified to be so by their authors. Fictional cases must be so stipulated. While there is no length restriction, most cases should not exceed 30 pages double-spaced, exclusive of teaching notes. Short cases of only a few pages will get equal consideration along with more lengthy ones. The journal strives to pro¬vide a balance of short, medium and long cases in each of its issues.
All cases must be received by the Editor, The Journal of Accounting Case Research, Faculty of Management, The University of Lethbridge, 4401 University Drive, Lethbridge, Alberta, T1K 3M4, Canada, before April 30, 1994. All finalists will be notified of their position In writing by June 30, 1994. Prize winners will be announced no later than September 1994. Notification of acceptance for publication in the journal will follow the normal editorial review process which takes about two to three months after receipt of the case.
First Prize will be $6,000 U.S. Second Prize will be $3,000 U.S. Third Prize will be $1,500 U.S. All other finalists will receive $500 U.S. Prizes will only be awarded to cases of suitable quality for publication.
All cases submitted will be considered for publication in The Journal of Accounting Case Research. Authors of cases that are accepted for publica¬tion, whether finalists or not, will be notified of the reviewers’ comments and provided the opportunity of amending their cases for publication. All cases published will be subject to normal copy editing by the publisher, Captus Press Inc. At least one of the authors of a case to be published must be a subscriber to the journal, or a submission fee of $60 U.S. will be charged prior to publication. All cases published in the journal are subject to unlimited use in classes of instruction by subscribers of the journal without payment of royalties. The use of cases published by the journal in books and other media will be subject to a nominal royalty to be negotiated with the journal.
