Table Of Content

ABACUS, Vol. 44, No. 4, 2008 doi: 10.1111/j.1467-6281.2008.00273.x INDEX TO VOLUMES 41 TO 44 Abernethy, Margaret A. (with Bouwens) Determinants of Accounting Innovation Implementation Vol. 41, p. 217 Alexander, David (with Jermakowicz) A True and Fair View of the Principles/ Rules Debate Vol. 42, p. 132 Altman, Ed (with Dean) Editorial: Revisiting Distress Prediction and Debt Recov- ery Vol. 43, No. 3, p. i Altman, Edward I. (with Sabato) Modelling Credit Risk for SMEs: Evidence From the U.S. Market Vol. 43, p. 332 Alvarez-Dardet Espejo, Concha (with Sanchez-Matamoros, Hidalgo and Fenech) Govern(mentality) and Accounting: The Influence of Different Enlightenment Discourses in Two Spanish Cases (1761-1777) Vol. 41, p. 181 Alvin, Gerald (with Reinstein and Vangermeersch) George R. Husband: Contri- butions to the Development of Accounting Thought Vol. 44, p. 82 Amernic, Joel (with Smieliauskas and Amernic) A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’ Vol. 44, p. 225 Arnaboldi, Michela (with Lapsley) Making Management Auditable: The Imple- mentation of Best Value in Local Government Vol. 44, p. 22 Ataullah, Ali (with Higson and Tippett) Real (Adaptation) Options and the Valu- ation of Equity: Some Empirical Evidence Vol. 42, p. 236 Ataullah, Ali (with Higson and Tippett) The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research Vol. 43, p. 111 Barton, Allan Professional Accounting Standards and the Public Sector—a Mismatch Vol. 41, p. 138 Basioudis, Ilias G. (with Papakonstantinou and Geiger) Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom Vol. 44, p. 284 Baskerville, Rachel (with Hay) The Effect of Accounting Firm Mergers on the Market for Audit Services: New Zealand Evidence Vol. 42, p. 87 Bennett, Bruce (with Bradbury and Prangnell) Rules, Principles and Judgments in Accounting Standards Vol. 42, p. 189 Benston, George J. (with Bromwich and Wagenhofer) Principles- Versus Rules-Based Accounting Standards: The FASB’s Standard Setting Strategy Vol. 42, p. 165 Bouwens, Jan (with Abernethy) Determinants of Accounting Innovation Imple- mentation Vol. 41, p. 217 Boyns, Trevor (with Fleischman and Tyson) The Search for Standard Costing in the United States and Britain Vol. 44, p. 341 Bradbury, Michael (with Bennett and Prangnell) Rules, Principles and Judgments in Accounting Standards Vol. 42, p. 189 Bradbury, Michael Discussion of Charitou, Lambertides and Trigeorgis Vol. 43, p. 297 475 Journal compilation © 2008 Accounting Foundation, The University of Sydney ABACUS Bradbury, Michael Discussion of Grambovas, Giner and Christodoulou Vol. 42, p. 379 Bradbury, Michael Discussion of Whittington Vol. 44, p. 169 Brief, Richard P. Accounting Valuation Models: A Short Primer Vol. 43, p. 429 Bromwich, Michael (with Benston and Wagenhofer) Principles- Versus Rules- Based Accounting Standards: The FASB’s Standard Setting Strategy Vol. 42, p. 165 Brown, Philip (and Tarca) Achieving High Quality, Comparable Financial Report- ing: A Review of Independent Enforcement Bodies in Australia and the United Kingdom Vol. 43, p. 438 Bugeja, Martin (with da Silva Rosa and Walter) Expert Reports in Australian Takeovers: Fees and Quality Vol. 41, p. 307 Buijink, Willem Evidence-Based Financial Reporting Regulation Vol. 42, p. 296 Capalbo, Francesco (with Clarke) The Italian Economia Aziendale and Chambers’ CoCoA Vol. 42, p. 66 Carey, Peter J. (with Geiger and O’Connell) Costs Associated With Going- Concern-Modified Audit Opinions: An Analysis of the Australian Audit Market Vol. 44, p. 61 Casson, Peter (with Maali and Napier) Social Reporting by Islamic Banks Vol. 42, p. 266 Charitou, Andreas (with Lambertides and Trigeorgis) Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership Vol. 43, p. 271 Christodoulou, Demetris (with Grambovas and Giner) Earnings Conservatism: Panel Data Evidence From the European Union and the United States Vol. 42, p. 354 Clarke, Frank (with Capalbo) The Italian Economia Aziendale and Chambers’ CoCoA Vol. 42, p. 66 Clarke, Frank (with Dean) Editorial: ‘True and Fair’ and ‘Fair Value’-—Accounting and Legal Will-o’-the Wisps Vol. 41, No. 2, p. i Clarke, Frank L. Introduction: True and Fair—Anachronism or Quality Criterion Par Excellence? Vol. 42, p. 129 Clarke, Kevin (with Flanagan) Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants Vol. 43, p. 488 Craig, Russell (with Smieliauskas and Amernic) A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’ Vol. 44, p. 225 da Silva Rosa, Raymond (with Bugeja and Walter) Expert Reports in Australian Takeovers: Fees and Quality Vol. 41, p. 307 Dargenidou, Christina (with McLeay and Raonic) Expected Earnings Growth and the Cost of Capital: An Analysis of Accounting Regime Change in the Euro- pean Financial Market Vol. 42, p. 388 Daske, Holger (with Gebhardt) /nternational Financial Reporting Standards and Experts’ Perceptions of Disclosure Quality Vol. 42, p. 461 Davutyan, Nurhan (with Kavut) An Application of Data Envelopment Analysis to the Evaluation of Audit Risk: A Reinterpretation Vol. 41, p. 290 476 Journal compilation © 2008 Accounting Foundation, The University of Sydney INDEX TO VOLUMES 41 TO 44 Day, Ron (with Ryan and Guthrie) Politics of Financial Reporting and the Consequences for the Public Sector Vol. 43, p. 474 De Beelde, Ignace (with Van Cauwenberge) On the [ASB Comprehensive Income Project: An Analysis of the Case for Dual Income Display Vol. 43, p. | Dean, Graeme (with Altman) Forum Editorial Vol. 43, No. 3, p. i Dean, Graeme (with Clarke) Editorial: ‘True and Fair’ and ‘Fair Value’ Accounting and Legal Will-o’-the Wisps Vol. 41, No. 2, p. 1 Dean, Graeme (with Gebhardt) Commentary on Siena Open Forum: Conceptual Framework Vol. 44, p. 217 Dean, Graeme (with Jones) Editorial: Changes to the Submission Process and Board Structure Vol. 44, No. 1, p. i Dean, Graeme Editorial Vol. 42, Nos 3/4, p. i Dean, Graeme Editorial Vol. 43, No. 4, p. i Dean, Graeme Editorial: $US10,000 Annual Manuscript Award Vol. 43, No. 1, p. i Dean, Graeme Editorial: Abacus Quarterly Vol. 42, No. 1, p. i Dean, Graeme Editorial: Abacus Regains SSCI Recognition Vol. 42, No. 2, p.i Dean, Graeme Editorial: Conceptual Frameworks, Fair Value Measurement and Decision Making Vol. 44, No. 3, p. i Dean, Graeme Editorial: Editorial Update; Revisiting Chambers and Briloff on Accounting—Correspondence, 1964-1993 Vol. 44, No. 4, p. i Dean, Graeme Editorial: Inaugural Abacus Manuscript Award ‘Vinner and the Abacus Forum on Fair Value and the Conceptual Framework Vol. 44, No. 2, p.1 Dean, Graeme Editorial: Policy Update—Published Broad-Based, Eclectic Research Vol. 41, No. 1, p.i Dean, Graeme Editorial: Update on Initiatives, Including Quarterly Publication From 2006 Vol. 41, No. 3, p. i Dean, Graeme Forum Editorial: IFRSS Enter a Fair Value, Exit Price World? Vol. 43, No. 2, p.1 Doupnik, Timothy S. /nfluence of Culture on Earnings Management: A Note Vol. 44, p. 317 Ellwood, Sheila Accounting for Public Hospitals: A Case Study of Modified GAAP Vol. 44, p. 399 Fenech, Francisco Carrasco (with Sanchez-Matamoros, Hidalgo and Alvarez- Dardet Espejo) Govern(mentality) and Accounting: The Influence of Different Enlightenment Discourses in Two Spanish Cases (1761-1777) Vol. 41, p. 181 Fisher, Timothy C. G. Discussion of Wong et al. Vol. 43, p. 388 Flanagan, Jack (with Clarke) Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants Vol. 43, p. 488 Fleischman, Richard K. (with Boyns and Tyson) The Search for Standard Costing in the United States and Britain Vol. 44, p. 341 Flesher, Dale L. (with Previts and Samson) Auditing in the United States: A Historical Perspective Vol. 41, p. 21 Frino, Alex (with Jarnecic and Lepone) The Determinants of the Price Impact of Block Trades: Further Evidence Vol. 43, p. 94 477 Journal compilation © 2008 Accounting Foundation, The University of Sydney ABACUS Frost, Geoffrey R. The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence Vol. 43, p. 190 Gallagher, David R. (with Martin) Size and Investment Performance: A Research Note Vol. 41, p. 55 Gallery, Natalie Discussion of Daske and Gebhardt Vol. 42, p. 499 Garcia Lara, Juan Manuel (with Garcia Osma and Gill de Albornoz Noguer) Effects of Database Choice on International Accounting Research Vol. 42, p. 426 Garcia Osma, Beatriz (with Garcia Lara and Gill de Albornoz Noguer) Effects of Database Choice on International Accounting Research Vol. 42, p. 426 Gebhardt, Giinther (with Daske) /nternational Financial Reporting Standards and Experts’ Perceptions of Disclosure Quality Vol. 42, p. 461 Gebhardt, Gunther (with Dean) Commentary on Siena Open Forum: Conceptual Framework Vol. 44, p. 217 Gee, Maria A (with Mano) Accounting for Deferred Tax in Japanese Banks and the Consequences for Their International Operations Vol. 42, p. 1 Geiger, Marshall A. (with Carey and O’Connell) Costs Associated With Going- Concern-Modified Audit Opinions: An Analysis of the Australian Audit Market Vol. 44, p. 61 Geiger, Marshall A. (with Papakonstantinou and Basioudis) Audit Fees, Non- Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom Vol. 44, p. 284 Georgiou, George /nvestigating Corporate Management Lobbying in the U.K. Accounting Standard-Setting Process: A Multi-Issue/Multi-Period Approach Vol. 41, p. 323 Gill de Albornoz Noguer, Belén (with Garcia Lara and Garcia Osma) Effects of Database Choice on International Accounting Research Vol. 42, p. 426 Giner, Begonia (with Grambovas and Christodoulou) Earnings Conservatism: Panel Data Evidence From the European Union and the United States Vol. 42, p. 354 Gordon, Isabel (with Morris) Equity Accounting Adoption in Regulated and Unregulated Settings: An Empirical Study Vol. 42, p. 22 Grambovas, Christos (with Giner and Christodoulou) Earnings Conservatism: Panel Data Evidence From the European Union and the United States Vol. 42, p. 354 Guthrie, James (with Ryan and Day) Politics of Financial Reporting and the Consequences for the Public Sector Vol. 43, p. 474 Habib, Ahsan Corporate Transparency, Financial Development and the Allocation of Capital: Empirical Evidence Vol. 44, p. 1 Hartmann, Frank The Effects of Tolerance for Ambiguity and Uncertainty on the Appropriateness of Accounting Performance Measures Vol. 41, p. 241 Hay, David (with Baskerville) The Effect of Accounting Firm Mergers on the Market for Audit Services: New Zealand Evidence Vol. 42, p. 87 Hensher, David A. (with Jones) Forecasting Corporate Bankruptcy: Optimizing the Performance of the Mixed Logit Model Vol. 43, p. 241 478 Journal compilation © 2008 Accounting Foundation, The University of Sydney INDEX TO VOLUMES 41 TO 44 Hidalgo, Fernando Gutiérrez (with Sanchez-Matamoros, Alvarez-Dardet Espejo and Fenech) Govern(mentality) and Accounting: The Influence of Different Enlightenment Discourses in Two Spanish Cases (1761-1777) Vol. 41, p. 181 Higson, Andrew (with Ataullah and Tippett) Real (Adaptation) Options and the Valuation of Equity: Some Empirical Evidence Vol. 42, p. 236 Higson, Andrew (with Ataullah and Tippett) The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research Vol. 43, p. 111 Hodges, Ron (with Mellett) Accounting for the U.K.’s Private Finance Initiative: An Interview-Based Investigation Vol. 42, p. 159 Hooks, Jill (with Van Staden) The Corporatization and Commercialization of Local Body Entities: A Study of Reported Financial Performance Vol. 43, p. 217 Horniachek, Dale Reflections on Amernic and Craig: A Note Vol. 44, p. 310 Isidro, Helena (with O’Hanlon and Young) Dirty Surplus Accounting Flows and Valuation Errors Vol. 42, p. 302 Jaafar, Aziz (with McLeay) Country Effects and Sector Effects on the Harmoniza- tion of Accounting Policy Choice Vol. 43, p. 156 Jarnecic, Elvis (with Frino and Lepone) The Determinants of the Price Impact of Block Trades: Further Evidence Vol. 43, p. 94 Jeacle, Ingrid Accounting and the Construction of Taste: Standard Labour Costs and the Georgian Cabinet-Maker Vol. 41, p. 117 Jermakowicz, Eva (with Alexander) A True and Fair View of the Principles/Rules Debate Vol. 42, p. 132 Johnstone, David Discussion of Altman and Sabato Vol. 43, p. 358 Jones, Michael John The Dialogus de Scaccario (c.//179): The First Western Book on Accounting? Vol. 44, p. 445 Jones, Stewart (with Dean) Editorial: Changes to the Submission Process and Board Structure Vol. 44, No. 1, p. i Jones, Stewart (with Hensher) The Corporatization and Commercialization of Local Body Entities: A Study of Reported Financial Performance Vol. 43, p. 217 Jones, Stewart (with Walker) Explanators of Local Government Distress Vol. 43, p. 396 Jones, Stewart Discussion of Garcia Lara, Garcia Osma and Gill de Albornoz Noguer Vol. 42, p. 455 Kalotay, Egon Discussion of Hensher and Jones Vol. 43, p. 265 Kavut, Lerzan (with Davutyan) An Application of Data Envelopment Analysis to the Evaluation of Audit Risk: A Reinterpretation Vol. 41, p. 290 Kirk, Ngaire Perceptions of the True and Fair View Concept: An Empirical Inves- tigation Vol. 42, p. 205 Kyj, Larissa (with Parker) Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget Vol. 44, p. 423 Lambertides, Neophytos (with Charitou and Trigeorgis) Earnings Behaviour of Financially Distressed Firms: The Role of Institutional Ownership Vol. 43, p. 271 Lapsley, Irvine (with Arnaboldi) Making Management Auditable: The Implemen- tation of Best Value in Local Government Vol. 44, p. 22 479 Journal compilation © 2008 Accounting Foundation, The University of Sydney ABACUS Lepone, Andrew (with Frino and Jarnecic) The Determinants of the Price Impact of Block Trades: Further Evidence Vol. 43, p. 94 Maali, Bassam (with Casson and Napier) Social Reporting by Islamic Banks Vol. 42, p. 266 Mano, Tomoko (with Gee) Accounting for Deferred Tax in Japanese Banks and the Consequences for Their International Operations Vol. 42, p. | Martin, Kyle M. (with Gallagher) Size and Investment Performance: A Research Note Vol. 41, p. 55 McLeay, Stuart (with Dargenidou and Raonic) Expected Earnings Growth and the Cost of Capital: An Analysis of Accounting Regime Change in the European Financial Market Vol. 42, p. 388 McLeay, Stuart (with Jaafar) Country Effects and Sector Effects on the Harmon- ization of Accounting Policy Choice Vol. 43, p. 156 McLeay, Stuart /ntroduction [International Financial Reporting Forum] Vol. 42, p. 291 McLeay, Stuart, Forum Guest Editorial Vol. 44, p. 137 Mellett (with Hodges) Accounting for the U.K.’s Private Finance Initiative: An Interview-Based Investigation Vol. 42, p. 159 Modell, Steve (with Wiesel) Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study Vol. 44, p. 251 Moriarity, Shane An Exploration of the Competitive Value of an Accurate Accounting System Vol. 41, p. 40 Morris, Richard D. (with Gordon) Equity Accounting Adoption in Regulated and Unregulated Settings: An Empirical Study Vol. 42, p. 22 Napier, Christopher (with Maali and Casson) Social Reporting by Islamic Banks Vol. 42, p. 266 O’Connell, Brendan T. (with Carey and Geiger) Costs Associated With Going- Concern-Modified Audit Opinions: An Analysis of the Australian Audit Mar- ket Vol. 44, p. 61 O’Hanlon, John (with Isidro and Young) Dirty Surplus Accounting Flows and Valuation Errors Vol. 42, p. 302 Oliver, G. R. (with Walker) Accounting for Expenditure on Software Develop- ment for Internal Use Vol. 41, p. 66 Oliver, G. R. (with Walker) Reporting on Software Development Projects to Senior Managers and the Board Vol. 42, p. 43 Owusu-Ansah, Stephen (with Yeoh) The Effect of Legislation on Corporate Disclosure Practices Vol. 41, p. 92 Papakonstantinou, Evangelos (with Basioudis and Geiger) Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom Vol. 44, p. 284 Parker, Robert J. (with Kyj) Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget Vol. 44, p. 423 Partington, Graham (with Wong, Stevenson and Torbey) Surviving Chapter 11 Bankruptcies: Duration and Payoff? Vol. 43, p. 363 Partington, Graham Discussion of Dargenidou, McLeay and Raonic Vol. 42, p. 415 480 Journal compilation © 2008 Accounting Foundation, The University of Sydney INDEX TO VOLUMES 41 TO 44 Peat, Maurice Factors Affecting the Probability of Bankruptcy: A Managerial Decision Based Approach Vol. 43, p. 303 Potter, Bradley N. Accounting as a Social and Institutional Practice: Perspectives to Enrich our Understanding of Accounting Change Vol. 41, p. 265 Prangnell, Helen (with Bennett and Bradbury) Rules, Principles and Judgments in Accounting Standards Vol. 42, p. 189 Previts, Gary John (with Flesher and Samson) Auditing in the United States: A Historical Perspective Vol. 41, p. 21 Raonic, Ivana (with Dargenidou, and McLeay) Expected Earnings Growth and the Cost of Capital: An Analysis of Accounting Regime Change in the Euro- pean Financial Market Vol. 42, p. 388 Reinstein, Alan (with Alvin and Vangermeersch) George R. Husband: Contribu- tions to the Development of Accounting Thought Vol. 44, p. 82 Ronen, Joshua To Fair Value or Not to Fair Value: A Broader Perspective Vol. 44, p. 181 Rosenfield, Paul Prospects: A Missing Piece of Current Selling Price Reporting Vol. 44, p. 48 Rosenfield, Paul The Focus of Attention in Financial Reporting Vol. 41, p. 1 Ryan, Christine (with Guthrie and Day) Politics of Financial Reporting and the Consequences for the Public Sector Vol. 43, p. 474 Sabato, Gabriele (with Altman) Modelling Credit Risk for SMEs: Evidence From the U.S. Market Vol. 43, p. 332 Samson, William D. (with Flesher and Previts) Auditing in the United States: A Historical Perspective Vol. 41, p. 21 Sanchez-Matamoros, Juan Bafios (with Hidalgo, Alvarez-Dardet Espejo and Fenech) Govern(mentality) and Accounting: The Influence of Different Enlightenment Discourses in Two Spanish Cases (1761-1777) Vol. 41, p. 181 Scorgie, Michael E. The Rise and Fall of William Bassett Chinnery Vol. 43, p. 76 Skogsvik, Kenth Discussion of Peat Vol. 43, p. 325 Smieliauskas, Wally (with Craig and Amernic) A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’ Vol. 44, p. 225 Staunton, J. J. Multiple Dimensions of Accounting in the Development of GAAP Vol. 44, p. 109 Stevenson, Maxwell (with Wong, Partington and Torbey) Surviving Chapter 11 Bankruptcies: Duration and Payoff? Vol. 43, p. 363 Sy, Aida (with Tinker) Bury Pacioli in Africa: A Bookkeeper’s Reification of Accountancy Vol. 42, p. 105 Tarca, Ann (with Brown) Achieving High Quality, Comparable Financial Report- ing: A Review of Independent Enforcement Bodies in Australia and the United Kingdom Vol. 43, p. 438 Tarca, Ann Discussion of Isidro, O'Hanlon and Young Vol. 42, p. 345 Tinker, Tony (with Sy) Bury Pacioli in Africa: A Bookkeeper’s Reification of Accountancy Vol. 42, p. 105 Tippett (with Ataullah and Higson) The Distributional Properties of the Debt to Equity Ratio: Some Implications for Empirical Research Vol. 43, p. 111 481 Journal compilation © 2008 Accounting Foundation, The University of Sydney ABACUS Tippett, Mark (with Ataullah and Higson) Real (Adaptation) Options and the Valuation of Equity: Some Empirical Evidence Vol. 42, p. 236 Torbey, Violet (with Wong, Partington and Stevenson) Surviving Chapter 11 Bankruptcies: Duration and Payoff? Vol. 43, p. 363 Trigeorgis, Lenos (with Charitou and Lambertides) Earnings Behaviour of Finan- cially Distressed Firms: The Role of Institutional Ownership Vol. 43, p. 271 Tsakumis, George T. The Influence of Culture on Accountants’ Application of Financial Reporting Rules Vol. 43, p. 27 Turley, Stuart Discussion of Ronen Vol. 44, p. 209 Tyson, Thomas N. (with Fleischman and Boyns) The Search for Standard Costing in the United States and Britain Vol. 44, p. 341 Umashev, Claudine (with Willett) Challenges to Implementing Strategic Perform- ance Measurement Systems in Multi-Objective Organizations: The Case of a Large Local Government Authority Vol. 44, p. 377 Van Cauwenberge, Philippe (with De Beelde) On the IASB Comprehensive Income Project: An Analysis of the Case for Dual Income Display Vol. 43, p. | Van Staden, Chris (with Hooks) The Corporatization and Commercialization of Local Body Entities: A Study of Reported Financial Performance Vol. 43, p. 217 Vangermeersch, Richard G. (with Reinstein and Alvin) George R. Husband: Contributions to the Developinent of Accounting Thought Vol. 44, p. 82 Wagenhofer, Alfred (with Benston and Bromwich) Principles- Versus Rules- Based Accounting Standards: The FASB’s Standard Setting Strategy Vol. 42, p. 165 Walker, R. G. (with Jones) Explanators of Local Government Distress Vol. 43, p. 396 Walker, R. G. (with Oliver) Accounting for Expenditure on Software Development for Internal Use Vol. 41, p. 66 Walker, R. G. (with Oliver) Reporting on Software Development Projects to Senior Managers and the Board Vol. 42, p. 43 Walker, R. G. Reporting Entity Concept: A Case Study of the Failure of Principles- Based Regulation Vol. 43, p. 49 Walter, Terry (with Bugeja and da Silva Rosa) Expert Reports in Australian Takeovers: Fees and Quality Vol. 41, p. 307 Whittington, Geoffrey Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View Vol. 44, p. 139 Wiesel, Frederica (with Modell) Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study Vol. 44, p. 251 Willett, Roger (with Umashev) Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations: The Case of a “Large Local Government Authority Vol. 44, p. 377 Wong, Brad (with Partington, Stevenson and Torbey) Surviving Chapter 11 Bank- ruptcies: Duration and Payoff? Vol. 43, p. 363 Woodward, Ross Discussion of Jones and Walker Vol. 43, p. 419 482 Journal compilation © 2008 Accounting Foundation, The University of Sydney INDEX TO VOLUMES 41 TO 44 Yeoh, Joanna (with Owusu-Ansah) The Effect of Legislation on Corporate Disclosure Practices Vol. 41, p. 92 Young, Steven (with Isidro and O’Hanlon) Dirty Surplus Accounting Flows and Valuation Errors Vol. 42, p. 302 Yu Shuo Su, Steve Optimal Smoothing of Profit Via Overhead Allocation Vol. 43, p. 136 483 Journal compilation © 2008 Accounting Foundation, The University of Sydney