爆料吃瓜网

Authored Book

Leasing: Its Financial Role and Accounting Treatment

Beattie V, Goodacre A & Smith SJ (2004) Leasing: Its Financial Role and Accounting Treatment. Accountancy Books.

Edited Book

Developments In Country Studies In International Accounting - Europe

Aisbitt S & Evans L (eds.) (2004) Developments In Country Studies In International Accounting - Europe, First ed. The New Library of International Accounting. Cheltenham, UK: Edward Elgar Publishing Ltd. http://www.e-elgar.co.uk/bookentry_main.lasso?id=2990&breadcrumlink=&breadcrum=&sub_values=&site_Bus_Man=&site_dev=&site_eco=&site_env_eco=&site_inn_tech=&site_int_pol=&site_law=&site_pub_soc=

Book Chapter

Whither European Accounting?

Aisbitt S & Evans L (2004) Whither European Accounting?. In: Aisbett S & Evans L (eds.) Developments In Country Studies In International Accounting - Europe. First ed. The New Library of International Accounting. Cheltenham, UK: Edward Elgar Publishing Ltd. http://www.e-elgar.co.uk/bookentry_main.lasso?id=2990&breadcrumlink=&breadcrum=&sub_values=&site_Bus_Man=&site_dev=&site_eco=&site_env_eco=&site_inn_tech=&site_int_pol=&site_law=&site_pub_soc=

Authored Book

Humankapital und lokale Arbeitsmarkte: Eine theoretische Analyse von Investitionsanreizen

Herbst P (2004) Humankapital und lokale Arbeitsmarkte: Eine theoretische Analyse von Investitionsanreizen [Human Capital and Local Labour Markets]. First ed. Berlin, Germany: Dissertation.de. http://www.econis.eu/PPNSET?PPN=396419682

Article

The inflation/output variability trade-off: further evidence

Cobham D, Macmillan P & McMillan D (2004) The inflation/output variability trade-off: further evidence. Applied Economics Letters, 11 (6), pp. 347-350. https://doi.org/10.1080/1350485042000228178

Article

Coping with Low Pay: Cognitive Dissonance and Persistent Disparate Earnings Profiles

Watson D, Webb R & Birdi A (2004) Coping with Low Pay: Cognitive Dissonance and Persistent Disparate Earnings Profiles. Theory and Decision, 57 (4), p. 367–378. https://doi.org/10.1007/s11238-005-0121-2

Article

Language, Translation and the Problem of International Accounting Communication

Evans L (2004) Language, Translation and the Problem of International Accounting Communication. Accounting, Auditing and Accountability Journal, 17 (2), pp. 210-248. https://doi.org/10.1108/09513570410532438

Article

Do spin-offs really create value? The European case

Veld C & Veld-Merkoulova YV (2004) Do spin-offs really create value? The European case. Journal of Banking and Finance, 28 (5), pp. 1111-1135. https://doi.org/10.1016/S0378-4266%2803%2900045-1

Article

Comparing alternative assumptions on the term structure of futures prices: Reply

de Roon FA & Veld-Merkoulova YV (2004) Comparing alternative assumptions on the term structure of futures prices: Reply. Journal of Futures Markets, 24 (11), pp. 1101-1104. https://doi.org/10.1002/fut.20130

Article

Non-linear error correction: Evidence for UK interest rates

McMillan D (2004) Non-linear error correction: Evidence for UK interest rates. Manchester School, 72 (5), pp. 626-640. https://doi.org/10.1111/j.1467-9957.2004.00413.x

Article

Daily volatility forecasts: Reassessing performance of GARCH models

McMillan D & Speight AEH (2004) Daily volatility forecasts: Reassessing performance of GARCH models. Journal of Forecasting, 23 (6), pp. 449-460. https://doi.org/10.1002/for.926

Article

Nonlinear predictability of short-run deviations in UK stock market returns

McMillan D (2004) Nonlinear predictability of short-run deviations in UK stock market returns. Economics Letters, 84 (2), pp. 149-154. https://doi.org/10.1016/j.econlet.2003.10.014

Article

Auditors' Perceptions of Responsibilities to Detect and Report Client Illegal Acts in Canada and the U.K: a Comparative Experiment

Fraser I & Lin KZ (2004) Auditors' Perceptions of Responsibilities to Detect and Report Client Illegal Acts in Canada and the U.K: a Comparative Experiment. International Journal of Auditing, 8 (2), pp. 165-184. https://doi.org/10.1111/j.1099-1123.2004.00088.x

Article

Illegal acts and the auditor

Fraser I, Hatherly DJ & Henry W (2004) Illegal acts and the auditor. Accounting Forum, 28 (2), pp. 99-118. https://doi.org/10.1016/j.accfor.2004.04.008

Book Chapter

Deliberations over taxing capital gains - The position up to 1955

Stopforth D (2004) Deliberations over taxing capital gains - The position up to 1955. In: Tiley J (ed.) Studies in the History of Tax Law. Studies in the History of Tax Law, 1. Oxford: Hart Publishing, pp. 133-145. http://www.hartpub.co.uk/BookDetails.aspx?ISBN=9781841134734

Newspaper Article

Double Trouble

Fraser I & Henry W (2004) Double Trouble. CA Magazine (Edinburgh). 04.2004, p. 16. http://icas.org.uk/TheCAArchive/

Article

Publishing patterns within the UK accounting and finance academic community

Beattie V & Goodacre A (2004) Publishing patterns within the UK accounting and finance academic community. British Accounting Review, 36 (1), pp. 7-44. https://doi.org/10.1016/j.bar.2003.08.003

Article

Assessing the potential impact of lease accounting reform: A review of the empirical evidence

Goodacre A (2003) Assessing the potential impact of lease accounting reform: A review of the empirical evidence. Journal of Property Research, 20 (1), pp. 49-66. https://doi.org/10.1080/0959991032000051962

Article

The true and fair view and the 'fair presentation' override of IAS 1

Evans L (2003) The true and fair view and the 'fair presentation' override of IAS 1. Accounting and Business Research, 33 (4), pp. 311-325. https://doi.org/10.1080/00014788.2003.9729656

Article

Corporate 'Silent' and 'Shadow' Social Accounting

Dey C (2003) Corporate 'Silent' and 'Shadow' Social Accounting. Social and Environmental Accountability Journal, 23 (2), pp. 6-9. https://doi.org/10.1080/0969160X.2003.9651696

Article

The dividend and share repurchase policies of Canadian firms: empirical evidence based on an alternative research design

de Jong A, van Dijk R & Veld C (2003) The dividend and share repurchase policies of Canadian firms: empirical evidence based on an alternative research design. International Review of Financial Analysis, 12 (4), pp. 349-377. https://doi.org/10.1016/S1057-5219%2803%2900030-9

Article

Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: The case of prices leading earnings

Hussainey K, Schleicher T & Walker M (2003) Undertaking large-scale disclosure studies when AIMR-FAF ratings are not available: The case of prices leading earnings. Accounting and Business Research, 33 (4), pp. 275-294. http://www.abr-journal.com/articles_archive.asp?displayDoc=Volume33; https://doi.org/10.1080/00014788.2003.9729654

Article

Levels of efficiency in UK retail banks: a DEA window analysis

Webb R (2003) Levels of efficiency in UK retail banks: a DEA window analysis. International Journal of the Economics of Business, 10 (3), pp. 305-322. https://doi.org/10.1080/1357151032000126256

Article

Price limits in futures markets: Effects on the price discovery process and volatility

Veld-Merkoulova YV (2003) Price limits in futures markets: Effects on the price discovery process and volatility. International Review of Financial Analysis, 12 (3), pp. 311-328. https://doi.org/10.1016/S1057-5219%2803%2900009-7

Article

Non-linear predictability of UK stock market returns

McMillan D (2003) Non-linear predictability of UK stock market returns. Oxford Bulletin of Economics and Statistics, 65 (5), pp. 557-573. https://doi.org/10.1111/j.1468-0084.2003.00061.x

Article

Auditing and Audit Firms in Germany Before 1931

Evans L (2003) Auditing and Audit Firms in Germany Before 1931. Accounting Historians Journal, 30 (2), pp. 29-65. http://umiss.lib.olemiss.edu:82/record=b1033192

Working Paper

And Then There Were Four: A 爆料吃瓜网 of UK Audit Market Concentration - Causes, Consequences and the Scope for Market Adjustment

Beattie V, Goodacre A & Fearnley S (2003) And Then There Were Four: A 爆料吃瓜网 of UK Audit Market Concentration - Causes, Consequences and the Scope for Market Adjustment. 爆料吃瓜网, Department of Accounting, Finance & Law, Discussion Paper, 03/03. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=389544

Article

And then there were four: A study of UK audit market concentration - causes, consequences and the scope for market adjustment

Beattie V, Goodacre A & Fearnley S (2003) And then there were four: A study of UK audit market concentration - causes, consequences and the scope for market adjustment. Journal of Financial Regulation and Compliance, 11 (3), pp. 250-265. https://doi.org/10.1108/13581980310810561

Article

The Relevance of Financial Reporting: Further UK Evidence

Fraser I, Fletcher J & Quinn M (2003) The Relevance of Financial Reporting: Further UK Evidence. Irish Accounting Review, 10 (2), pp. 13-27.

Article

The use of analytical procedures by external auditors in Canada

Lin KZ & Fraser I (2003) The use of analytical procedures by external auditors in Canada. Journal of International Accounting, Auditing and Taxation, 12 (2), pp. 153-168. https://doi.org/10.1016/j.intaccaudtax.2003.08.002

Book Chapter

A Comparative 爆料吃瓜网 of Stakeholder-oriented Social Models and Reports

Zhang J, Fraser I & Hill WY (2003) A Comparative 爆料吃瓜网 of Stakeholder-oriented Social Models and Reports. In: Andriof J, Waddock S & Husted BaRS (eds.) Unfolding Stakeholder Thinking 2. Sheffield: Greenleaf Publishing, pp. 244-266. http://www.greenleaf-publishing.com/productdetail.kmod?productid=43

Authored Book

The Future of Corporate Governance: Insights from the UK

Fraser I & Henry W (2003) The Future of Corporate Governance: Insights from the UK. Edinburgh: ICAS. http://icas.org.uk/home/technical-and-research/research-centre/research-publications/the-future-of-corporate-governance-summary/

Article

Testing for Wage Overpayment in UK Financial Services: A Stochastic Frontier Approach

Webb R, Watson D & Hinks T (2003) Testing for Wage Overpayment in UK Financial Services: A Stochastic Frontier Approach. Service Industries Journal, 23 (5), pp. 123-136. https://doi.org/10.1080/02642060308565627

Newspaper Article

'Improving Higgs'

Fraser I & Henry W (2003) 'Improving Higgs'. Internal Auditing and Business Risk. 05.2003, pp. 36-37.

Article

Auditor analytical review judgement: A performance evaluation

Lin KZ, Fraser I & Hatherly DJ (2003) Auditor analytical review judgement: A performance evaluation. British Accounting Review, 35 (1), pp. 19-34. https://doi.org/10.1016/S0890-8389%2802%2900107-5

Article

Hedging long-term commodity risk

Veld-Merkoulova YV & de Roon FA (2003) Hedging long-term commodity risk. Journal of Futures Markets, 23 (2), pp. 109-133. https://doi.org/10.1002/fut.10060

Newspaper Article

Smith Proposals Point Way to Creating Effective Audit Controls

Fraser I & Henry W (2003) Smith Proposals Point Way to Creating Effective Audit Controls. The Scotsman. 20.02.2003, p. 23. http://www.scotsman.com/business/banking/smith-proposals-point-way-to-creating-effective-audit-controls-1-546813

Article

Operating lease finance in the UK retail sector

Goodacre A (2003) Operating lease finance in the UK retail sector. International Review of Retail, Distribution and Consumer Research, 13 (1), pp. 99-125. https://doi.org/10.1080/0959396032000065373

Article

Problems and Limitations of Institutional Investor Participation in Corporate Governance

Webb R, Beck M & KcKinnon R (2003) Problems and Limitations of Institutional Investor Participation in Corporate Governance. Corporate Governance, 11 (1), pp. 65-73. https://doi.org/10.1111/1467-8683.00302

Article

Informal and Formal Money Transfer Networks: Financial Service or Financial Crime?

Nawaz S, McKinnon R & Webb R (2002) Informal and Formal Money Transfer Networks: Financial Service or Financial Crime?. Journal of Money Laundering Control, 5 (4), pp. 330-337. https://doi.org/10.1108/eb027315

Article

Methodological Issues: The Use of Critical Ethnography as an Active Research Methodology

Dey C (2002) Methodological Issues: The Use of Critical Ethnography as an Active Research Methodology. Accounting, Auditing and Accountability Journal, 15 (1), pp. 106-121. https://doi.org/10.1108/09513570210418923

Working Paper

Ownership Structure and the Operating Performance of Hungarian Firms

Campbell K (2002) Ownership Structure and the Operating Performance of Hungarian Firms. Centre for the 爆料吃瓜网 of Economic and Social Change in Europe Economics Working Paper, 9. http://discovery.ucl.ac.uk/17570/

Article

Self-impoverishing top managers (in Dutch)

Veld C & Veld-Merkoulova YV (2002) Self-impoverishing top managers (in Dutch). Economisch-statistische Berichten, pp. 764-765.

Article

Investor reactions, social implications and layoff announcements in the UK: A comparison between periods

McKnight PJ, Lowrie A & Coles C (2002) Investor reactions, social implications and layoff announcements in the UK: A comparison between periods. Journal of Management and Governance, 6 (1), pp. 83-100. https://doi.org/10.1023/A%3A1015563926170

Article

Interest rate spread and real activity: evidence for the UK

McMillan D (2002) Interest rate spread and real activity: evidence for the UK. Applied Economics Letters, 9 (3), pp. 191-194. https://doi.org/10.1080/13504850110054922

Article

Non-linear dependence in inter-war exchange rates: some further evidence

McMillan D & Speight AEH (2002) Non-linear dependence in inter-war exchange rates: some further evidence. Applied Economics Letters, 9 (6), pp. 359-364. https://doi.org/10.1080/13504850110086017

Article

Nonlinear dynamics in high-frequency intraday financial data: Evidence for the UK long gilt futures market

McMillan D & Speight AEH (2002) Nonlinear dynamics in high-frequency intraday financial data: Evidence for the UK long gilt futures market. Journal of Futures Markets, 22 (11), pp. 1037-1057. https://doi.org/10.1002/fut.10043

Article

The Historical Background to Section 397 - Hobby-Farm Losses

Stopforth D (2002) The Historical Background to Section 397 - Hobby-Farm Losses. Personal Tax Planning Review, 9.1.2, pp. 9-15. https://www.khpplc.co.uk/client-area/review/554/PTPR-Vol912-The-Historical-Background-to-Section-397-Hobby-Farm-Losses-David-Stopforth

Article

Evidence on the performance of the CRISMA trading system in the US and UK equity markets

Goodacre A (2002) Evidence on the performance of the CRISMA trading system in the US and UK equity markets. STA Market Technician, (41), pp. 4-8.

Newspaper Article

The Comfort Zone

Beattie V, Goodacre A, Pratt K & Stevenson J (2002) The Comfort Zone. Charity Finance. 07.2002, pp. 34-35.

Newspaper Article

Charity Auditors: Saints or Sinners?

Beattie V, Goodacre A, Pratt K & Stevenson J (2002) Charity Auditors: Saints or Sinners?. Accounting and Business. 05.2002, pp. 38-40.

Newspaper Article

The Working Families Tax Credit and the Self Employed

Coles C & Grant J (2002) The Working Families Tax Credit and the Self Employed. Tax Adviser. 04.2002.

Conference Paper (unpublished)

Testing for Wage Overpayment in UK Financial Services

Webb R & Watson D (2002) Testing for Wage Overpayment in UK Financial Services. Scottish Economic Society Annual Conference 2002, Dundee, 01.04.2002.

Article

Variability of Student Ratings of Accounting Teaching: Evidence from a Scottish Business School

Coles C (2002) Variability of Student Ratings of Accounting Teaching: Evidence from a Scottish Business School. International Journal of Management Education, 2 (2), pp. 30-40. http://www.heacademy.ac.uk/assets/bmaf/documents/publications/IJME/Vol2no2/Coles_Student_ratings_of_accounting_teaching_abstract.pdf

Article

Nonlinear error correction in spot and forward exchange rates

McMillan D & Black A (2001) Nonlinear error correction in spot and forward exchange rates. Weltwirtschaftliches Archiv, 137 (4), pp. 737-750. https://doi.org/10.1007/bf02707431

Article

Common stochastic volatility trend in European exchange rates

McMillan D (2001) Common stochastic volatility trend in European exchange rates. Applied Economics Letters, 8 (9), pp. 605-608. https://doi.org/10.1080/13504850010023099

Article

Das britische Financial Reporting Review Panel - ein Vorbild für ein deutsches Enforcement-Gremium?

Eierle B, Haller A & Evans L (2001) Das britische Financial Reporting Review Panel - ein Vorbild für ein deutsches Enforcement-Gremium? [The British Financial Reporting Review Panel - a Model for a German Enforcement Agency?]. Betriebsberater, 56 (33), pp. 1673-1680.

Conference Paper (unpublished)

Problems and Limitations of Institutional Investor Participation in Corporate Governance

Webb R (2001) Problems and Limitations of Institutional Investor Participation in Corporate Governance. 2nd Conference for the BAA Special Interest Group on Corporate Governance, Cardiff University, 03.12.2001.

Article

CRISMA revisited

Goodacre A & Kohn-Speyer T (2001) CRISMA revisited. Applied Financial Economics, 11 (2), pp. 221-230. http://www.scopus.com/inward/record.url?partnerID=yv4JPVwI&eid=2-s2.0-0035080610&md5=0b6cdf0b3a008edbfba09545faf67aab; https://doi.org/10.1080/09603100010022475

Article

The determinants of audit fees - Evidence from the voluntary sector

Beattie V, Goodacre A, Pratt K & Stevenson J (2001) The determinants of audit fees - Evidence from the voluntary sector. Accounting and Business Research, 31 (4), pp. 243-274. https://doi.org/10.1080/00014788.2001.9729619

Working Paper

The Potential Impact of Enforced Lease Capitalisation in the UK Retail Sector

Goodacre A (2001) The Potential Impact of Enforced Lease Capitalisation in the UK Retail Sector. 爆料吃瓜网, Department of Accounting, Finance & Law, Discussion Paper, 01/01. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=279030

Article

On patients' interests and accountability: Reflecting on some dilemmas in social audit in primary health care

Hill WY, Fraser I & Cotton P (2001) On patients' interests and accountability: Reflecting on some dilemmas in social audit in primary health care. Critical Perspectives on Accounting, 12 (4), pp. 453-469. https://doi.org/10.1006/cpac.2000.0436

Article

Public protests, private lawsuits, and the market: The investor response to the McLibel case

Vick D & Campbell K (2001) Public protests, private lawsuits, and the market: The investor response to the McLibel case. Journal of Law and Society, 28 (2), pp. 204-241. https://doi.org/10.1111/1467-6478.00187

Working Paper

Real Options Valuation of Highly Uncertain Investments: Are UMTS-Licenses Worth their Money?

Herbst P & Walz U (2001) Real Options Valuation of Highly Uncertain Investments: Are UMTS-Licenses Worth their Money?. https://sites.google.com/site/patrickherbst/home/research

Article

Bookkeeping and Ethnography at Traidcraft plc: A Review of an Experiment in Social Accounting

Dey C (2000) Bookkeeping and Ethnography at Traidcraft plc: A Review of an Experiment in Social Accounting. Social and Environmental Accountability Journal, 20 (2), pp. 16-18. https://doi.org/10.1080/0969160X.2000.9651638

Book Chapter

Diversification and Efficiency in UK Banking

Webb R (2000) Diversification and Efficiency in UK Banking. In: Dimensions of Competitiveness: Issues and Policies. Cheltenham, United Kingdom: Edward Elgar Publishing.

Article

Recognition versus disclosure: An investigation of the impact on equity risk using UK operating lease disclosures

Beattie V, Goodacre A & Smith SJ (2000) Recognition versus disclosure: An investigation of the impact on equity risk using UK operating lease disclosures. Journal of Business Finance and Accounting, 27 (9-10), pp. 1185-1224. https://doi.org/10.1111/1468-5957.00352

Working Paper

The Determinants of Audit Fees - Evidence from the Voluntary Sector

Beattie V, Goodacre A, Pratt K & Stevenson J (2000) The Determinants of Audit Fees - Evidence from the Voluntary Sector. 爆料吃瓜网, Department of Accounting, Finance & Law, Discussion Paper, 00/04. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=252491

Article

Operating leases and the assessment of lease-debt substitutability

Beattie V, Goodacre A & Smith SJ (2000) Operating leases and the assessment of lease-debt substitutability. Journal of Banking and Finance, 24 (3), pp. 427-470. https://doi.org/10.1016/S0378-4266%2899%2900045-X

Article

Testing the CRISMA trading system: Evidence from the UK market

Goodacre A, Bosher J & Dove A (1999) Testing the CRISMA trading system: Evidence from the UK market. Applied Financial Economics, 9 (5), pp. 455-468. https://doi.org/10.1080/096031099332113

Conference Paper (unpublished)

Diversification and Efficiency in UK Banking

Webb R (1999) Diversification and Efficiency in UK Banking. Dimensions of Competitiveness: Issues and Policy, Centre for International Business and Economic Research, Cambridge, 22.09.1999-23.09.1999.

Book Chapter

Methodology transfer from university to industry: A struggle for meaning, accountability and control at Traidcraft plc

Dey C, Chan L & Evans R (1998) Methodology transfer from university to industry: A struggle for meaning, accountability and control at Traidcraft plc. In: Jayaratna N, Fitzgerald B, Wood-Harper T, Larrasquet J, Checkland P & Mumford E (eds.) Training and Education of Methodology Practitioners and Researchers: Information Systems Methodologies 1997, Fifth International Conference on Information Systems Methodologies ; Proceedings of the Fifth International Conference of the British Computer Society Information Systems Methodologies Specialist Group, Held on 27 - 29th August 1997, at the University of Central Lancashire, Preston, UK. BCS Conference Series. Berlin Heidelberg: Springer-Verlag, pp. 231-242.

Article

The Perceptions of Academic Lawyers Concerning the Effects of the United Kingdom's Research Assessment Exercise

Vick D, Murray A, Little G & Campbell K (1998) The Perceptions of Academic Lawyers Concerning the Effects of the United Kingdom's Research Assessment Exercise. Journal of Law and Society, 25 (4), pp. 536-561. https://doi.org/10.1111/1467-6478.00102

Article

Patients' Voices, Rights and Responsibilities: On Implementing Social Audit in Primary Health Care

Hill WY, Fraser I & Cotton P (1998) Patients' Voices, Rights and Responsibilities: On Implementing Social Audit in Primary Health Care. Journal of Business Ethics, 17 (13), pp. 1481-1497. https://doi.org/10.1023/A%3A1006064118810

Article

The impact of constructive operating lease capitalisation on key accounting ratios

Beattie V, Edwards K & Goodacre A (1998) The impact of constructive operating lease capitalisation on key accounting ratios. Accounting and Business Research, 28 (4), pp. 233-254. https://doi.org/10.1080/00014788.1998.9728913

Article

Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures

Gray R, Dey C, Owen D, Evans R & Zadek S (1997) Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures. Accounting, Auditing and Accountability Journal, 10 (3), pp. 325-364. https://doi.org/10.1108/09513579710178106

Article

Are there asymmetries in UK consumption? A closer look

Speight AEH & McMillan D (1997) Are there asymmetries in UK consumption? A closer look. Applied Economics Letters, 4 (4), pp. 241-245. https://doi.org/10.1080/758518503

Article

An experimental study of analysts' reactions to corporate R&D expenditure

Goodacre A & McGrath J (1997) An experimental study of analysts' reactions to corporate R&D expenditure. British Accounting Review, 29 (2), pp. 155-179. https://doi.org/10.1006/bare.1996.0041

Article

Towards Social Information Systems and Bookkeeping: A note on developing the mechanisms for social accounting and audit

Gray R, Evans R & Dey C (1995) Towards Social Information Systems and Bookkeeping: A note on developing the mechanisms for social accounting and audit. Journal of Applied Accounting Research, 2 (3), pp. 33-63.