062 Kamran Ahmed and John Goodwin
THE EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE ACCOUNTS AND ACCOUNTING QUALITY OF AUSTRALIAN FIRMS -  Paper not yet available 

063 Manzurul Alam
BUDGET BASIS FOR LOCAL GOVERNMENT SERVICES: A CASE STUDY

064 Hamish Anderson and Ben Marshall
TAKEOVER MOTIVES IN A WEAK REGULATORY ENVIRONMENT SURROUNDING A MARKET SHOCK

065 Mohammad Azim and Greg Shailer
SUBSTITUTE AND COMPLEMENTARY EFFECTS OF MONITORING MECHANISMS

066 Kaveen Bachoo, Roger L. Burritt and Chyi Woan (Rebecca) Tan
SUSTAINABILITY RATINGS: A SOCIAL RESPONSIBILITY INVESTMENT PERSPECTIVE ON LISTED AIRLINE COMPANIES IN AUSTRALIA -  Paper not yet available 

067 Balasingham Balachandran, Keryn Chalmers and Yuniarti Putra
THE IMPACT OF THE ANNOUNCEMENT OF CEO OPTIONS: EMPIRICAL EVIDENCE FROM AUSTRALIA -  Paper not yet available 

068 Jonathan Barrett and Colin Scott
LOOKING FOR HABERMAS: AN INVESTIGATION INTO COMMUNITY PARTICIPATION IN DECISION-MAKING REGARDING COSTS AND FUNDING OF TWO NEW ZEALAND LOCAL AUTHORITIES’ ACTIVITIES

069 Rachel F. Baskerville and Carolyn J. Cordery
SMALL GAAP: A LARGE JUMP FOR THE IASB

0610 Ken Bates and John Bradshaw
COSTING SYSTEMS AND THE COST OF SPARE CAPACITY – IS THE CAPACITY ISSUE GIVEN ADEQUATE CONSIDERATION?

0611 David Bedford, David Brown and Teemu Malmi
BALANCED SCORECARD CONTENT, USE AND PERFORMANCE IMPACTS: SOME AUSTRALIAN EVIDENCE

0612 Wendy Beekes and Philip Brown
DO BETTER GOVERNED FIRMS MAKE MORE INFORMATIVE DISCLOSURES? CANADIAN EVIDENCE -  Paper not yet available 

0613 Joy Begley and Sandra Chamberlain
THE USE OF DEBT COVENANTS IN PUBLIC DEBT: THE ROLE OF ACCOUNTING QUALITY AND REPUTATION

0614 Bruce Behn, Jong-Hag Choi, Tony Kang and Young Kwon
AUDIT QUALITY AND PROPERTIES OF ANALYSTS’ EARNINGS FORECASTS -  Paper not yet available 

0615 Karen L. Benson, Robert W. Faff and Tom Smith
FUND FLOW AND RETURN: EVIDENCE FROM INDIVIDUAL FUNDS

0616 Henk Berkman and Cameron Truong
EVENT DAY 0? AFTER-HOURS EARNINGS ANNOUNCEMENTS

0617 Jacqueline Birt, Mike Kend and Hui Xian
CHANGES IN SEGMENT REPORTING IN THE AUSTRALIAN BANKING INDUSTRY -  Paper not yet available 

0618 Jayne E. Bisman
COST SAVINGS FROM OUTSOURCING IN THE AUSTRALIAN PUBLIC SECTOR: ANECDOTE OR EVIDENCE?

0619 Mark A. Bliss and Ferdinand A. Gul
OPERATIONAL FLEXIBILITY AND EARNINGS MANAGEMENT:
SOME EVIDENCE OF THE BENEFITS OF BREADTH AND THE COSTS OF DEPTH IN MULTINATIONAL CORPORATIONS

0620 Robert G. Bowman and Liudmila Yurievna Graves
REVERSE LEVERAGE BUYOUTS, TIMING AND UNDERPRICING

0621 Glenn Boyle and Richard Meade
ONE SIZE FITS ALL? INVESTOR PROTECTION REGULATION OF CENTRALISED TRADING PLATFORMS

0622 Alistair Brown and J-L. W. Mitch Van der Zahn
THE FINANCIAL FRAMEWORK OF APPOINTMENTS AND MEMBERSHIP OF AASB

0623 Philip Brown, Andrew Ferguson and Kate Stone
SHARE PURCHASE PLANS IN AUSTRALIA: ISSUER CHARACTERISTICS AND VALUATION IMPLICATIONS -  Paper not yet available 

0624 Philip Brown, Janice How and Peter Verhoeven
THE ACCURACY OF ANALYSTS’ DIVIDEND FORECASTS AROUND THE WORLD -  Paper not yet available 

0625 Lisa Bryant-Kutcher, Emma Yan Peng and Kristina Zvinakis
THE IMPACT OF THE ACCELERATED FILING DEADLINE ON TIMELINESS OF 10-K FILINGS

0626 Martin Bugeja, Philip Lee and Lachlan Whittaker
TAKEOVER WAKE-UP CALLS: EVIDENCE ON AUSTRALIAN UNSUCCESSFUL TARGET PERFORMANCE IMPROVEMENTS

0627 Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter
THE INVESTMENT OPPORTUNITY SET AND INDUSTRY SPECIALIZATION BY AUDITORS

0628 Steven F. Cahan and Chris J. van Staden
OWERMENT AND ACCOUNTING DISCLOSURES: EVIDENCE FROM POST-APARTHEID SOUTH AFRICA -  Paper not yet available 

0629 Steven F. Cahan and Wei Zhang
WAS ANDERSEN A BAD AUDITOR? AN EXAMINATION OF THE QUALITY OF ANDERSEN’S AUDITS BEFORE ENRON -  Paper not yet available 

0630 Tyrone M Carlin and Guy Ford
DOES THE SIZE AND HOLDING CONCENTRATION OF EXECUTIVE OPTIONS SCHEMES HAVE CONSEQUENCES FOR FIRM FINANCIAL PERFORMANCE?

0631 Tyrone M Carlin, Guy Ford and Nigel Finch
MAGIC PUDDING OR REGULATORY ARBITRAGEUR’S FRIEND? THE USE OF HYBRID DEBT EQUITY SECURITIES BY AUSTRALIAN LISTED CORPORATIONS.

0632 Simon K. S. Chan and Susana Yuen
THE DESIGN OF PERFORMANCE MANAGEMENT SYSTEMS:
EVIDENCE FROM THE PUBLIC SECTOR -  Paper not yet available 

0633 Cheryl Chang, Kathleen Herbohn and Irene Tutticci
THE MARKET’S PERCEPTION OF THE RELIABILITY OF DEFERRED TAX ACCRUALS -  Paper not yet available 

0634 Linda Chang, Mandy Cheng, Ken Trotman
THE EFFECT OF DECISION FRAMING AND NEGOTIATION PARTNER’S OBJECTIVE ON JUDGEMENTS ABOUT NEGOTIATED TRANSFER PRICES -  Paper not yet available 

0635 Bikram Chatterjee and Monir Zaman Mir
THE RHETORIC OF ENVIRONMENTAL REPORTING: THE CASE OF INDIA

0636 Dimitris Christodoulou and Stuart McLeay
EOUSLY ENDOGENOUS CHARACTER OF ACCOUNTING VARIABLES -  Paper not yet available 

0637 Shrutika Chugh and Neil Fargher
DOES ACCOUNTING CHOICE INFLUENCE U.S. INVESTMENT IN NON-U.S. COMPANIES? EVIDENCE FROM U.S. INSTITUTIONAL INVESTMENT IN AUSTRALIAN FIRMS

0638 Peter Clarkson, Shannon Nicholls and Julie Walker
EVIDENCE ON THE LINK BETWEEN CEO REMUNERATION AND COMPANY PERFORMANCE

0639 Peter Clarkson, John Nowland and Vanitha Ragunathan
IS THE CROSS-LISTING PREMIUM REALLY RELATED TO INVESTOR PROTECTION?

0640 Peter M. Clarkson, Yue Li, Gordon Richardson, and Florin Vasvari
REVISTING THE RELATION BETWEEN ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE: AN EMPIRICIAL ANALYSIS

0641 Paul M Collier and Cathy Knight
COST ESTIMATION: A ROLE TOO FAR FOR MANAGEMENT ACCOUNTANTS?

0642 Paul Coram, Colin Ferguson and Robyn Moroney
THE VALUE OF INTERNAL AUDIT IN FRAUD DETECTION

0643 Jeff Coulton
THE STRATEGIC USE OF PRIOR-PERIOD BENCHMARK DISCLOSURES IN MANAGEMENT EARNINGS FORECASTS -  Paper not yet available 

0644 Jeff Coulton, Asher Curtis and Andrew B. Jackson
TIME-SERIES COEFFICIENT VARIATION IN VALUE-RELEVANCE REGRESSIONS AND THE IMPACT OF REVERSION TO FUNDAMENTALS -  Paper not yet available 

0645 Jeff Coulton, Asher Curtis and Hamish Magoffin
NEGLECT, ANALYST FOLLOWING AND THE FEASIBILITY OF GAINING RETURNS FROM THE BOOK-TO-MARKET STRATEGY IN AUSTRALIA -  Paper not yet available 

0646 Michelle Cull, Glenda Davis, Lydia Walker
EDUCATIONAL TOOLS FOR EFFECTIVELY TEACHING AND ASSESSING A CORE FINANCIAL PLANNING UNIT IN AN UNDERGRADUATE ACCOUNTING DEGREE.

0647 Grant Cullen and Dominic Gasbarro
LIQUIDITY PREFERENCES IN MUTUAL FUND TRADES AND FUND PERFORMANCE -  Paper not yet available 

0648 Asher Curtis, Robert Czernkowski and Keith Ling
INVESTOR SOPHISTICATION AND PATTERNS IN STOCK RETURNS AFTER EARNINGS ANNOUNCEMENTS: THE IMPACT OF ALLOWING QUALIFIED FOREIGN INSTITUTIONAL INVESTORS INTO THE CHINESE MARKET -  Paper not yet available 

0649 Asher Curtis and Neil Fargher
ARE SHORT-SELLERS INFLUENCED BY PRICE MOMENTUM FROM TRADING BASED UPON FUNDAMENTAL ANALYSIS? -  Paper not yet available 

0650 Asher Curtis, Andrew Ferguson and Anna Kuo
THE VALUE INFORMATION AVAILABLE FROM NON-FINANCIAL INDICATORS OF INNOVATION IN BIOTECH IPOS -  Paper not yet available 

0651 Asher Curtis, Andreas Simon and Julian Yeo
DO INVESTORS ADEQUATELY DISCOUT MANAGEMGENT’S FORECAST OPTIMISM AT IPO? -  Paper not yet available 

0652 Raymond da Silva Rosa and Robert B. Durand
PORTFOLIO CHOICE 101

0653 Firas Dahmash, Robert Durand and John Watson
THE VALUE RELEVANCE OF REPORTED GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS WITHIN THE AUSTRALIAN CONTEXT

0654 Nick Davis
CRITICISMS OF THE PREDOMINANT APPROACHES TO RESEARCH IN MANAGEMEMENT ACCOUNTING AND THE CASE FOR FURTHER PRACTICE BASED RESEARCH

0655 Graeme Dean, Mike Bradbury and Frank Clarke
INCENTIVES FOR CROSS GUARANTEE IN CORPORATE GROUPS -  Paper not yet available 

0656 Steven Dellaportas and Barry J Cooper
LEADERSHIP, CULTURE AND EMPLOYEE DECEIT: THE CASE OF THE NATIONAL AUSTRALIA BANK
-  Paper not yet available 

0657 Rogier Deumes and W. Robert Knechel
THE ECONOMIC DETERMINANTS OF VOLUNTARY REPORTING ON INTERNAL CONTROL -  Paper not yet available 

0658 Kurt Dew
ARE MARKETS CONFUSED OR SYSTEMATICALLY MISINFORMED?
A SYNTHESIS OF THE FAMA-FRENCH AND THE KANE MODELS OF DIFFERENCE OF OPINION AND A TEST FOR DISINFORMATION IN FOUR FINANCIAL MARKETS. -  Paper not yet available 

0659 Rong Ding and Yuping Jia
AUDITOR MERGER, AUDIT QUALITY AND AUDIT FEE: EVIDENCE FROM THE PRICEWATERHOUSECOOPES MERGER IN THE UK

0660 Carlin Dowling, Stewart Leech and Robyn Morney
THE DESKILLING OF AUDITORS’ ABILITIES: AN EMPIRICAL TEST OF THE THEORY OF TECHNOLOGY DOMINANCE

0661 Jeffrey Doyle, Weili Ge and Sarah McVay
ACCRUALS QUALITY AND INTERNAL CONTROL OVER FINANCIAL REPORTING

0662 Keitha Dunstan, Gerry Gallery and Thu Phuong Truong
THE IMPACT OF THE STATUTORY-BACKED CONTINUOUS DISCLOSURE REGIME ON THE MARKET REACTION TO MANAGEMENT EARNINGS FORECASTS AND EARNINGS ANNOUNCEMENTS IN NEW ZEALAND -  Paper not yet available 

0663 Robert B. Durand, Rick Newby and Jay Sanghani
AN INTIMATE PORTRAIT OF THE INDIVIDUAL INVESTOR

0664 Maria Cadiz Dyball, Anna Reid, Philip Ross and Herbert Schoch
EXPLORING STUDENTS’ EXPERIENCE OF GROUP WORK IN AN ACCOUNTING SUBJECT: A PHENOMENOGRAPHIC STUDY

0665 Steve Easton and Richard Gerlach
MODELLING EXCHANGE-TRADED BARRIER OPTIONS TRADED IN THE AUSTRALIAN OPTIONS MARKET

0666 Steve Easton and Irena Ivanovic
AN EXAMINATION OF THE AUSTRALIAN STOCK EXCHANGE AND THE AUSTRALIAN FINANCIAL REVIEW’S FAIR VALUES

0667 Victor Fang, Chien-Ting Lin and Kunnal M. Parbhoo
THE ASYMMETRIC EFFECT OF MACROECONOMIC NEWS SURPRISES ON AUSTRALIAN FINANCIAL MARKETS

0668 Neil Fargher and Liwei Jiang
INTERPRETING RECENT CHANGES IN AUDIT MODIFICATION RATES WITH THE CHANGES IN CLIENT RISK AND AUDIT ENVIRONMENT: EVIDENCE FROM AUSTRALIA

0669 Omar Al Farooque, Tony van Zijl, Keitha Dunstan and Wares Karim
NON-MONOTONIC RELATIONSHIP BETWEEN OWNERSHIP CONCENTRATION AND PERFORMANCE IN BANGLADESH UNDER MONO-DIRECTIONAL PERSPECTIVE

0670 Shadi Farshadfar, Chew Ng and Mark Brimble
EARNINGS AND FORECASTING FUTURE CASH FLOWS: DOES FIRM SIZE MATTER? -  Paper not yet available 

0671 Andrew Ferguson, Clive Lennox and Stephen Taylor
AUDIT FEE RIGIDITIES IN THE PRESENCE OF MARKET FRICTIONS: EVIDENCE AND EXPLANATIONS -  Paper not yet available 

0672 Aldónio Ferreira, Andrijani Santoso and Nihal Mudalidge
DO STUDENT PERCEPTIONS MATTER? A STUDY OF THE EFFECT OF STUDENT PERCEPTIONS OF MANAGEMENT ACCOUNTING ON STUDENT PERFORMANCE

0673 Gerry Gallery, Natalie Gallery and Angela Linus
THE IMPACT OF RECENT REGULATORY CHANGES ON THE EARNINGS FORECASTING BEHAVIOUR OF AUSTRALIAN INITIAL PUBLIC OFFERING FIRMS -  Paper not yet available 

0674 Philip Gharghori , Howard Chan and Robert Faff
DEFAULT RISK AND THE CROSS-SECTION OF EQUITY RETURNS

0675 Jayne Godfrey and Ping-Sheng Koh
GOODWILL ACCOUNTING AND INVESTMENT OPPORTUNITY SETS: THE ROLE OF IMPAIRMENT TESTS -  Paper not yet available 

0676 Andrew Grant, David Johnstone and Oh Kang Kwon
OPTIMAL BETTING STRATEGIES FOR SIMULTANEOUS GAMES

0677 Michael M. Grayson
EXPLANATIONS: WHY POST-EARNINGS-ANNOUNCEMENT DRIFT OCCURS, WHY STOCK PRICES TEND TO RISE AFTER A STOCK SPLIT, AND SOME REASONS WHY MANAGEMENTS SMOOTH EARNINGS

0678 Paul A. Griffin, David H. Lont and Benjamin Segal
REGULATION FAIR DISCLOSURE: AN ANALYSIS OF SEC ENFORCEMENT ACTIONS -  Paper not yet available 

0679 Ahsan Habib and Mohammad Azim
CORPORATE GOVERNANCE AND THE VALUE-RELEVANCE OF ACCOUNTING INFORMATION: EVIDENCE FROM AUSTRALIA -  Paper not yet available 

0680 Abdel K Halabi
ACCOUNTING AND ACCOUNTABILITY ISSUES RELATING TO AUSTRALIAN RULES COUNTRY FOOTBALL CLUBS IN VICTORIA

0681 Abdel K Halabi, Robyn Dyt and Jodie Maxfield
EXAMINING THE RELATIONSHIP BETWEEN THE USE OF ONLINE LEARNING AND ACADEMIC PERFORMANCE -  Paper not yet available 

0682 Tanja Hellberg and Mohammad Iqbal Tahir
STOCK MARKET VOLATILITY: EVIDENCE FROM SWEDEN

0683 Shuk Ying Ho and Colin Ferguson
UNDERSTANDING THE IMPACT OF EXPERT SYSTEMS ON AUDITORS’ INFORMATION PROCESSING AND DECISION OUTCOMES

0684 Keith Hooper and James Prescott
FUNDING PROGRESS: COLONIAL HYPOCRISY 1885-1911

0685 Bryan Howieson and Paul De Lange
IS THE IASB DEMOCRATIC OR ARE ALL STANDARD-SETTERS NOT CREATED EQUAL?

0686 Grace Hsu, Steven Lindsay and Irene Tutticci
THE IMPACT OF DISCLOSURE REGULATION ON ANALYST FORECASTS: A COMPARISON OF AUSTRALIA AND THE U.S. -  Paper not yet available 

0687 Chunghuey Huang and Hsin-Chi Chen
INDEPENDENT DIRECTORS, RETURNS TO SHAREHOLDERS, AND EXECUTIVE COMPENSATION

0688 Hui Huang
SUBSTITUTE TRADING AND THE EFFECTIVENESS OF INSIDER TRADER REGULATIONS -  Paper not yet available 

0689 Gavin Hurst
NOT SO DUE PROCESS: THE CASE AGAINST THE DUE PROCESS APPLIED WITHIN THE AUSTRALIAN ACCOUNTING STANDARD SETTING ARRANGEMENTS

0690 Glen Hutchings and Pat Addison
ACADEMIC-PRACTITIONER TEACHING COLLABORATIONS
A PATHWAY FOR REVITALISING ACCOUNTING EDUCATION -  Paper not yet available 

0691 Errol Iselin, Lokman Mia and John Sands
THE EFFECTS OF INFORMATION, DATA AND REDUNDANT CUE LOAD ON MULTI-PERSPECTIVE PERFORMANCE REPORTING

0692 Beverley Jackling and Colin Sullivan
FINANCIAL PLANNERS IN AUSTRALIA – A CRITICAL EVALUATION OF GAPS IN BEHAVIOURAL SKILLS AND COMPETENCIES

0693 Bikki Jaggi and Sidney Leung
IMPACT OF FAMILY DOMINANCE ON MONITORING OF EARNINGS MANAGEMENT BY AUDIT COMMITTEE: EVIDENCE FROM HONG KONG

0694 Brett James
FORCE OF LAW: THE WORK OF THE AUASB IN SETTING LEGALLY ENFORCEABLE AUDITING STANDARDS -  Paper not yet available 

0695 Kieran James, Janice How and Peter Verhoeven
ACCOUNTING FOR GOODWILL IN AUSTRALIAN BUSINESS COMBINATIONS: IS THERE VALUE TO CHOOSE?

0696 Wendy James
THE INSTITUTIONALISATION OF A BUSINESS PERFORMANCE MANAGEMENT SYSTEM IN THE AUSTRALIAN PUBLIC SECTOR -  Paper not yet available 

0697 Scott Jeffrey, Axel K-D Schulz and R. Alan Webb
THE EFFECTIVENESS OF TIERED GOALS IN PERFORMANCE MEASUREMENT SYSTEMS -  Paper not yet available 

0698 Stewart Jones and David A. Hensher
TOWARDS AN IMPROVED FRAMEWORK FOR PREDICTING CORPORATE FAILURE: A COMPARISON OF OPEN VS CLOSED FORM DISCRETE CHOICE MODELS -  Paper not yet available 

0699 Stewart Jones, Sandra van der Laan, Geoff Frost and Janice Loftus
THE INVESTMENT PERFORMANCE OF ETHICAL FUNDS IN AUSTRALIA -  Paper not yet available 

06100 Christine Jubb
HOW ARE AIFRS RECONCILIATIONS TO PREVIOUS GAAP BEING DISCLOSED?

06101 Aelee Jun, David R. Gallagher and Graham H. Partington
AN EXAMINATION OF INSTITUTIONAL DIVIDEND CLIENTELES:
EVIDENCE FROM AUSTRALIAN INSTITUTIONAL PORTFOLIO HOLDINGS

06102 Kiridaran Kanagaretnam, Gerald J. Lobo and Emad Mohd
CORPORATE LIFE CYCLE AND CEO STOCK OPTIONS GRANTS -  Paper not yet available 

06103 Kiridaran Kanagaretnam, Gerald J. Lobo and Dennis J. Whalen
CORPORATE GOVERNANCE QUALITY AND MARKET LIQUIDITY
AROUND QUARTERLY EARNINGS ANNOUNCEMENTS

06104 AKM Waresul Karim and Jamal Uddin Ahmed
DOES REGULATORY CHANGE IMPROVE FINANCIAL REPORTING TIMELINESS? EVIDENCE FROM BANGLADESHI LISTED COMPANIES -  Paper not yet available 

06105 Marie Kavanagh
CREATING POSITIVE OUTCOMES AND DEVELOPING ‘SOFTER SKILLS’ USING MENTORING TO FOSTER A COLLABORATIVE LEARNING ENVIRONMENT IN A LARGE FIRST YEAR ACCOUNTING COURSE -  Paper not yet available 

06106 Marie Kavanagh and Lyndal Drennan
WHAT SKILLS AND ATTRIBUTES DOES AN ACCOUNTING GRADUATE NEED? EVIDENCE FROM STUDENT PERCEPTIONS AND EMPLOYER EXPECTATIONS. -  Paper not yet available 

06107 Stephen Kean and Peter Wells
EARNINGS DECOMPOSITION AND THE PERSISTENCE OF EARNINGS

06108 Michael G. Keenan
ACCOUNTING CHOICE, MARKET FAILURE, AND ACCOUNTING REGULATION: A CASE STUDY OF NEW ZEALAND HOLDING COMPANIES ADOPTION OF CONSOLIDATED ACCOUNTING, 1946-1957

06109 Louise Kloot and John Martin
PUBLIC SECTOR CHANGE, ORGANISATIONAL CULTURE AND FINANCIAL INFORMATION: A STUDY OF LOCAL GOVERNMENT

06110 Inga Kristoffersen, Paul Gerrans and Marilyn Clark-Murphy
CORPORATE SOCIAL PERFORMANCE AND FINANCIAL CHARACTERISTICS: AUSTRALIAN EVIDENCE ON THE RELATIONSHIP BETWEEN RATINGS ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE CRITERIA AND FINANCIAL CHARACTERISTICS

06111 Jonathan Ladewig and David Gadenne
THE INFLUENCE OF ENVIRONMENTAL PROTECTION AUTHORITY PROSECUTIONS ON CORPORATE ENVIRONMENTAL DISCLOSURES

06112 Kam-Wah Lai
DISTRIBUTION OF ACCRUALS AND PREDICTION FOR FUTURE CASH FLOW AND EARNINGS -  Paper not yet available 

06113 Kam-Wah Lai
MATERIALITY AND AUDIT OPINION: DO FINANCIAL SCANDALS INDUCE SUCCEEDING AUDITORS TO ARTHUR ANDERSEN TO REPORT MORE CONSERVATIVELY? -  Paper not yet available 

06114 Martin Lally
FREE CASH FLOW MODELS, TERMINAL VALUES AND THE TIMING OF ASSET REPLACEMENTS

06115 Andre Lamberto and Subhrendu Rath
THE SURVIVAL OF INITIAL PUBLIC OFFERINGS IN AUSTRALIA

06115a James Lau, Philip Sinnadurai and Sue Wright
CORPORATE GOVERNANCE AND CEO DISMISSAL IN AUSTRALIA

06116 Hanh T. Le and Emma Welch
THE BIDDER SHAREHOLDER WEALTH EFFECTS OF TAKEOVER ANNOUNCEMENTS AND THEIR RELATIONSHIP WITH PRE-TAKEOVER TOEHOLD FORMATION

06117 Chrisann Lee and Jayne E. Bisman
CURRICULA IN INTRODUCTORY ACCOUNTING: THE ‘OLD’ AND THE ‘NEW’

06118 Janet Lee
EXECUTIVE PERFORMANCE-BASED REMUNERATION: HOW IS IT PAID UNDER PERFORMANCE CHANGE AND DIFFERENT BOARD STRUCTURES?

06119 Richard Lee and Nasser Spear
THE RELEVANCE OF OFF-BALANCE SHEET LEASE FINANCE DISCLOSURES

06120 Sidney Leung and Bertrand Horwitz
STRONG INVESTOR PROTECTION AND CONCENTRATED MANAGEMENT OWNERSHIP: HONG KONG EVIDENCE DURING THE ASIAN FINANCIAL CRISIS

06120a Margaret Lightbody
A successful partnership? The impact of devolving financial responsibility on to South Australian preschools.

06121 Gregory A. Liyanarachchi and Shaun M. McNamara
AUDITOR PERCEPTIONS OF TIME BUDGET PRESSURE: A COMPARISON ACROSS DIFFERENT AUDITOR POSITIONS AND DIFFERENT TYPES OF FIRMS

06122 Joanne Locke and Alan Lowe
IMPLEMENTATION AND INFUSION IMPLICATIONS FOR XBRL

06123 Ursula Lucas and Rosina Mladenovic
DEVELOPING AN ACCOUNTING-SPECIFIC LEARNING INVENTORY FOR USE AS A DIAGNOSTIC TOOL WITHIN TEACHING -  Paper not yet available 

06124 Janet Mack and Claire Simpson
AN INVESTIGATION OF INFRASTRUCTURE ASSET MANAGEMENT IN QUEENSLAND LOCAL GOVERNMENT AUTHORITIES -  Paper not yet available 

06125 Teemu Malmi and Markus Granlund
IN SEARCH OF MANAGEMENT ACCOUNTING THEORY

06126 Donna Mangion
CONCEPTUALISING PROFESSIONAL ACCOUNTANCY ASSOCIATION INVOLVEMENT IN SOCIAL AND ENVIRONMENTAL REPORTING

06127 Nonna Martinov-Bennie, Jeff Cohen and Roger Simnett
THE EFFECT OF AFFILIATION ON AUDITOR INDEPENDENCE -  Paper not yet available 

06128 M.R. Mathews
SOCIAL AND ENVIRONMENTAL ACCOUNTING: FUTURE DIRECTIONS AND THE DEVELOPMENT OF MEGA-ACCOUNTING BASED REPORTS -  Paper not yet available 

06129 Dianne McGrath
SOCIAL RESPONSIBILITY: TAKING UP THE CHALLENGE IN AN AUSTRALIAN CREDIT UNION

06130 Dianne McGrath and Daniel Murphy
GAPS AND OVERLAPS: A MODEL TO MAP THE DEVELOPMENT OF GENERIC SKILLS WITHIN A PROFESSION BASED UNDERGRADUATE DEGREE.

06131 Lisa McManus
DEVELOPMENT OF A CPA SYSTEM IN AN AUSTRALIAN TELECOMMUNICTIONS COMPANY

06132 Tony McMurtrie
TARGETING THE READER: SOCIAL AND ENVIRONMENTAL DISCLOSURE FROM A MANAGERIAL STAKEHOLDER PERSPECTIVE

06133 Laurie Burney McWhorter and C. Michele Matherly
IN A PERFORMANCE MEASUREMENT SYSTEM: IS IT JOB-RELEVANT INFORMATION OR ITS DECISION-MAKING USE THAT LEADS TO BETTER PERFORMANCE?

06134 Brad Milne, Marvin Wee and Joey W. Yang
ORDER IMBALANCE AND RETURNS: AN EXAMINATION OF ORDER SIZE AND TRADER IDENTITY

06135 Peter Moizer and Marleen Willekens
CORPORATE IMAGES OF AUDIT FIRMS IN A MULTILINGUAL SOCIETY -  Paper not yet available 

06136 Robyn Moroney and Carlin Dowling
AUDITOR PERFORMANCE VARIATION: IMPACT OF SUB-SPECIALITY KNOWLEDGE DIFFERENCES BETWEEN INDUSTRY SPECIALISTS

06137 Richard D. Morris, Tatiana Voronina and Sidney J. Gray
PROGRESS TOWARDS ADOPTING INTERNATIONAL FINANCIAL REPORTING STANDARDS IN RUSSIA: AN EMPIRICAL STUDY OF RUSSIAN COMPANY PRACTICES

06138 Zoltan Murgulov, Jay Muthuswamy and Graham Bornholt
NEW ECONOMY INITIAL AND SEASONED EQUITY OFFERS -  Paper not yet available 

06139 Daniel Murphy and Dianne McGrath
SURFACE TO DEEP: AN ASSESSMENT INTERVENTION TO INFLUENCE THE STUDENTS’ LEARNING APPROACH

06140 Gwyn Narraway and Carolyn Cordery
THE PERCEPTION GAP – (AC)COUNTING INVISIBLE VOLUNTEERS

06141 Farshid Navissi, Malik Mirza and Ivy Yao
DO STOCK PRICES IN CHINA REFLECT INFORMATION IN EARNINGS PERSISTENCE? -  Paper not yet available 

06142 John Neilson and Greg Tower
AUSTRALIAN PUBLIC SECTOR EVIDENCE: LINKS OF ACCOUNTABILITY AND REPRESENTATION -  Paper not yet available 

06143 Ratna Nurhayati, Alistair Brown and Greg Tower
A DEVELOPING COUNTRY’S NATIONAL ENVIRONMENT DISCLOSURE INDEX

06144 Robert Nyamori and Stewart Lawrence
STRATEGIC PERFORMANCE MEASUREMENT SYSTEMS IN NZ LOCAL GOVERNMENT: A FOUCAULDIAN ANALYSIS

06145 Brendan T. O’Connell and Laurie Webb
ASBESTOS VICTIMS VERSUS CORPORATE POWER: THE CASE OF JAMES HARDIE INDUSTRIES

06146 Barry R Oliver
THE IMPACT OF MANAGEMENT CONFIDENCE ON CAPITAL STRUCTURE -  Paper not yet available 

06147 Sharron O’Neill
ACCOUNTING FOR LOST TIME: AN EXPLORATION OF WORKPLACE SAFETY PERFORMANCE MEASUREMENT

06148 Madonna O’Sullivan, Majella Percy and Jenny Stewart
AUSTRALIAN EVIDENCE ON CORPORATE GOVERNANCE ATTRIBUTES AND THEIR ASSOCIATION WITH FORWARD-LOOKING INFORMATION IN THE ANNUAL REPORT -  Paper not yet available 

06149 Maurice Peat
BANKRUPTCY CONDITIONS IN A STOCHASTIC DYNAMIC MODEL OF THE FIRM

06150 Stanley Petzall, Bruce Clayton and Julie Margret
JOB SATISFACTION AMONG FINANCIAL PLANNERS IN AUSTRALIA

06151 Gary Pflugrath, Nonna Martinov-Bennie and Liang Chen
THE IMPACT OF THE ETHICAL ENVIRONMENT ON AUDITOR JUDGMENTS -  Paper not yet available 

06152a Anirut Pisedtasalasai
The Causal and Dynamic Relationship between Stock Returns and Trading Volume: Evidence from Emerging markets in South-East Asia

06153 Petya Platikanova
DOES INSOLVENCY PREDICTION DIFFER UNDER DIFFERENT GAAPS? -  Paper not yet available 

06154 Helen Prangnell and Joanne Moores
ISSUES FACING AUDITING STANDARD SETTERS IN NEW ZEALAND

06155 Jean Raar
ANNUAL REPORTS: A MECHANISM TO SIGNAL SUSTAINABLE PERFORMANCE?

06156 Kirstie Rae and Nava Subramaniam
QUALITY OF INTERNAL CONTROL PROCEDURES: ANTECEDENTS AND MODERATING EFFECT ON ORGANISATIONAL JUSTICE AND EMPLOYEE FRAUD -  Paper not yet available 

06157 Asheq Razaur Rahman
FREQUENCY OF FINANCIAL MEDIA COVERAGE AND THE INFORMATION CONTENT OF ACCOUNTING EARNINGS

06158 Elizabeth Rainsbury
THE QUALITY OF AUDIT COMMITTEE POST ENRON 

06159 Michaela Rankin
DETERMINANTS OF EXECUTIVE REMUNERATION: AUSTRALIAN EVIDENCE -  Paper not yet available 

06160 Bill Richardson and Luky Desriyani
CURRICULUM REQUIREMENTS FOR ENTRY-LEVEL MANAGEMENT ACCOUNTING IN AUSTRALIAN BUSINESS ORGANISATIONS

06161 Mark Rodrigues and Kieran James
HOW WILL INTEGRATOR PERCEPTIONS AFFECT THE ADOPTION OF RFID TECHNOLOGY?

06162 Kiran Sahrawat and David Davis
CAN WE MEASURE THE VALUE OF AN AUDITOR’S JUDGMENT?

06163 Suzanne Salmon and Terri Joiner
TASK INTERDEPENDENCE, COMMUNICATION CHANNEL PREFERENCE FOR THE RECEIPT MANAGEMENT ACCOUNTING INFORMATION AND MANAGERIAL PERFORMANCE

06164 Andrijani Santoso, Aldonio Ferreira, Balasingham Balachandran and Nihal Mudalige
STUDENTS' PERCEPTIONS ON ABC QUICK SOFTWARE AND THE IMPACT OF THESE PERCEPTIONS ON LEARNING

06165 Nick Sciulli, Rob Sims and Josephine Simone
PUBLIC SECTOR ACCOUNTING EDUCATION IN AUSTRALIAN UNIVERSITIES -  Paper not yet available 

06166 G.E.M. Scully and C. D. Lees
THE EFFECTS OF AUDIT TEAM STRUCTURE AND TASK COMPLEXITY ON AUDITOR CONFIDENCE

06167 Serene Shi Yun Seah and Ann Tarca
AN INVESTIGATION OF INTERNATIONAL COMPARABILITY OF MANAGEMENT DISCUSSION AND ANALYSIS REPORTS

06168 William E. Shafer and Richard S. Simmons
SOCIAL RESPONSIBILITY, ETHICS AND TAX AVOIDANCE: A STUDY OF HONG KONG TAX PROFESSIONALS

06169 Yaowen Shan, Stephen Taylor and Terry Walter
THE EFFECT OF ANALYSTS’ FORECASTS ON FUTURE STOCK RETURN VOLATILITY

06170 Haina Shi, Jeong-Bon Kim and Jiang Li
AUDIT FEES AND INVESTOR PROTECTION: EVIDENCE FROM HONG KONG -  Paper not yet available 

06171 Marc Sim
EFFECTS OF NATIONAL CULTURE ON AUDIT GROUP EVALUATION OF INTERNAL CONTROL -  Paper not yet available 

06172 Prabhu Sivabalan, Teemu Malmi, Peter Booth and David Brown
ALTERNATIVE REASONS TO BUDGET, FIRM AND BUDGETARY CHARACTERISTICS, AND FIRM PERFORMANCE

06173 Cecilia Spence
APPLYING THE BLOW TORCH OF RESEARCH METHODOLOGY TO THE RHETORIC OF REGULATION

06174 Bin Srinidhi , Sidney Leung and Bikki Jaggi
DIFFERENTIAL EFFECTS OF REGULATION FD ON LONG AND SHORT TERM ANALYST FORECAST ACCURACY, PRECISION AND VALUE RELEVANCE

06175 Jack Stecher
THE NONEQUIVALENCE OF THE EARNINGS AND DIVIDENDS APPROACHES TO EQUITY VALUATION

06176 Satoshi Sugahara and Gregory Boland
THE ACCOUNTING PROFESSION AS A CAREER CHOICE FOR TERTIARY BUSINESS STUDENTS IN JAPAN - A FACTOR ANALYSIS

06177 Heidi Sundin, Markus Granlund and David Brown
MULTIPLE OBJECTIVES, MANAGEMENT CONTROL SYSTEMS, AND THE BALANCED SCORECARD: AN EXPLORATORY CASE STUDY

06178 David B. Sutton, Rachel F. Baskerville and Carolyn J. Cordery
STAKEHOLDER DIVERGENCE AND INSTITUTIONAL EXTINCTION IN THE NOT-FOR-PROFIT SECTOR: THE CORSO STORY

06179 Ann Tarca, Philip Brown, Phil Hancock, David Woodliff, Michael Bradbury and Tony Van Zijl
IDENTIFYING DECISION USEFUL INFORMATION WITH THE MATRIX FORMAT INCOME STATEMENT -  Paper not yet available 

06180 Wilson H.S. Tong and Wayne W. Yu
A CORPORATE GOVERNANCE EXPLANATION OF THE A-B SHARE DISCOUNT IN CHINA -  Paper not yet available 

06181 G.Truong and G.Partington
THE VALUE OF IMPUTATION CREDITS AND THEIR IMPACT ON THE COST OF CAPITAL

06182 Basil Tucker, Helen Thorne and Bruce Gurd
MANAGEMENT CONTROL SYSTEMS AND STRATEGY:
WHAT’S BEEN HAPPENING?

06183 J-L. W. Mitchell Van der Zahn, Inderpal Singh and Alistair Brown
EMPIRICAL ANALYSIS OF UNDERPRICING AND POST-ISSUE STOCK PERFORMANCE OF CHINA-BASED FIRMS INCORPORATED AND LISTED OUTSIDE THE PRC

06184 Yi Wang, R. Czernkowski and W. Green
CHANGES IN THE MARKET REACTION TO AUDIT OPINIONS IN CHINA

06185 Kim Watty
QUALITY IN ACCOUNTING EDUCATION IN AUSTRALIA: WHO IS CHARTING THE COURSE?

06186 Carly Webster
AN EMPIRICAL ANALYSIS OF THE RELATIONSHIPS BETWEEN THE INTERACTIVE USE OF PERFORMANCE MEASUREMENT SYSTEMS, CREATIVITY AND PERFORMANCE: THE INTERVENING ROLE OF PSYCHOLOGICAL EMPOWERMENT

06187 Despina Whitefield and Louise Kloot
PERSONAL AND INTERPERSONAL SKILLS: THE PROCESS OF PRESCRIBING DEFINITIONS IN AN ACCOUNTING DEGREE

06188 Rosalind H. Whiting and Olivia van Vugt
EFFECT OF GENDER, FAMILY STRUCTURE AND FIRM AFFILIATION, ON CAREER PROMOTION IN AUDITING

06189 Jilnaught Wong and Norman Wong
VOLUNTARY DISCLOSURE OF OPERATING INCOME

06190 Andrew C. Worthington
PERSONAL BANK ACCOUNT ACCESS AND AWARENESS: AN ANALYSIS OF THE TECHNOLOGICAL AND INFORMATIONAL CONSTRAINTS OF AUSTRALIAN CONSUMERS

06191 Anne Wyatt
EVALUATING IPO INCENTIVES AND PROSPECTS

06192 Monte Wynder
AN EXPERIMENTAL INVESTIGATION OF THE EFFECT OF PERFORMANCE-BASED REWARDS ON STANDARD COST VARIANCE ANALYSIS

06193 Ping Ye, Elizabeth Carson and Roger Simnett
THREATS TO AUDITOR INDEPENDENCE: THE IMPACT OF NON-AUDIT SERVICES, TENURE AND ALUMNI AFFILIATION

06194 Dorothea Zakrzewski and Roger Juchau
ARE PRIVATIZED AIRPORTS ACCOUNTABLE FOR THEIR SOCIAL RESPONSIBILITIES?

06195 Zhaohui Zhang, Howard Nemiroff , Jiamin Wang and Khondkar Karim
TRANSITORY PRICE CHANGES IN THE CHINESE STOCK MARKETS -  Paper not yet available 

06196 Yun Zhou
DOES THE PRESENCE OF VENTURE CAPITALISTS PREDICT BETTER PERFORMANCE TO UK SMALL FIRMS? -  Paper not yet available