Accounting and Business Research, Volume 43, Issue 6 (2013)

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Accounting and Business Research, Volume 43, Issue 6 (2013)

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Original Articles

Article
Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism
Richard Barker & Anne McGeachin
Pages: 579-604
Published online: 21 Oct 2013
AbstractforWhy is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism | Full Text | References | PDF (187.2 KB)
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Article
Prioritising disclosures in the annual report
Thomas Riise Johansen & Thomas Plenborg
Pages: 605-635
Published online: 21 Oct 2013
AbstractforPrioritising disclosures in the annual report | Full Text | References | PDF (179.8 KB)
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Article
The pricing of initial audit engagements by big 4 and leading mid-tier auditors
Michael J. Peel
Pages: 636-659
Published online: 02 Oct 2013
AbstractforThe pricing of initial audit engagements by big 4 and leading mid-tier auditors | Full Text | References | PDF (169.1 KB)
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Article
Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models
Yun Shen & Andrew W. Stark
Pages: 660-682
Published online: 21 Oct 2013
AbstractforEvaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models | Full Text | References | PDF (172.8 KB)
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Book Review

Book Review
The failure and the future of accounting: Strategy, stakeholders, and business value
Stergios Leventis
Pages: 683-685
Published online: 22 Nov 2013
First Page PreviewforThe failure and the future of accounting: Strategy, stakeholders, and business value | Full Text | References | PDF (47.3 KB)
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