Department of Accountancy

Asia-Pacific Journal of Accounting Volume 1 : December 1994 Whither Accounting Research? A Personal View (Louis Goldberg) Audit Committee and Client Financial Condition on Banker's Loan Decisions (Peter T.Y. Lau, Patrick P.H. Ng) An Agency Theory and Profit Analytic Approach to Corporate Non-Mandatory Disclosure Compliance (Eng Juan Ng, Hian Chye Koh) Leases as First, Second and Third Best Contracts (Phelim P. Boyle, Daniel B. Thornton) Accountants' Attitudes toward Professionalism: U.S.A. versus Taiwan and Korea (Cynthia Jeffrey, Nancy Weatherholt) Pension Accounting and Corporate Takeovers (Kwang-Hyun Chung, Dimitrios Ghicas, Tony Tinker) Accountants' Attitudes toward Software Piracy Practices (Kenneth Yiu) The Dynamics of Quality Costs (Manyong Park, Yanghon Chung, Fred A. Jacobs) The Effects of Demand Characteristics in Auditor Independence Studies (Ferdinand A. Gul, Carolyn Windsor) Volume 2 : December 1995 In Quest of a Framework (R.J. Chambers) Management Accounting (Bikki Jaggi and Yaw M. Mensah) The Impact of Culture on Accounting Disclosures (Sidney J. Gray and Hazel M. Vint) International Accounting Diversity and Business Decisions (Qingliang Tang) Summary Information Decision Aids (Mohammad J. Abdolmohammadi) The Interaction Between National Culture and Organizational Culture in Accounting Firms (Chee W. Chow and Richard Nen-Chen Hwang) The Influence of Culture on Budget Control Practices in Japan and Taiwan (Fu-Sing Chang, Chih-Chung Yeh and Frederick H. Wu) Board Composition, Non-Executive Directors' Characteristics and Corporate Financial Performance (Matthew Grace, Andy Ireland and Keitha Dunstan) Book Review Volume 3 No. 1 : June 1996 Academic Research in Accounting: The Last 50 years (Richard Mattessich) Commentary (Yuji Ijiri) Accounting Research and Its Contributions (Victor J. Defeo and Haim Falk) Seeking the Foundations for Accounting Research: A Review of Richard Mattessich's Foundational Research in Accounting - Professional Memoirs and Beyond (Michael J.R. Gaffikin) Accounting Research: Response to Commentators and Reviewers (Richard Mattessich) An Investigation of the Relationship between Task Structure and Task Programmability in Audit Risk Assessment (Mohammad J. Abdolmohammadi and William J. Read) Perceptions of the True and Fair View: A Multidimensional Scaling Analysis (Hian Chye Koh and Chan Kee Low) Disclosure Policy Choice and Corporate Characteristics: A Study of Bangladesh (Kamran Ahmed) Volume 3 No. 2 : December 1996 Recency Effects on Auditors' Belief Revision Process: Evidence From Hong Kong (Mike M. K. Chan) The Impact of Accounting Regulatory Events Upon Earning Response Coefficients: The Case of SFAS No. 8 and SFAS No. 14 (Mohammand S. Bazaz, David L. Senteney) Audit Opinions and Auditor Switching: Some Recent Australian Evidence (John Pragasam, John Stephen Sands) Financial Analysts' Earnings Forecasting Ability in South Korea (Jee In Jang, Kyung Joo Lee) Volume 4 No. 1 : June 1997 Accounting Research in the Groves of Academe: A Personal Retrospective (Abraham J. Briloff) Towards Progress in Gender Research in Accounting: Challenges for Studies in Three Domains (Timothy J. Fogarty) An Integrated Cost-Volume-Market Value Analysis Under Uncertainty and Fixed Cost Effects (Jeong-Bon Kim and Mohamed Ibrahim) Market Anomalies in Selected Emerging and Developed Stock Markets (Douglas Wood and Sunil Poshakwale) Perceived Auditor Independence (Haim Falk and Veronique Frucot) Financial Reporting in India: Changes in Disclosure over the Period 1982 to 1990 (Claire Marston and Paul Robson)