Table Of Content

Index to Volume 27—1996/97 ARTICLES (by author) Peel, Michael J.; UK Auditor Concentration: A Descriptive Note. 311. Chong, Vincent K. and Chong, Kar Ming; Stra- Pointon, John; Inflation, Taxation and the Valu- tegic Choices, Environmental Uncertainty and ation of Shares. 51. SBU Performance: A note on the Intervening Pratt, Ken C. and Storrar, Colin A.; UK Share- Role of Management Accounting Systems. 268. holders’ Lost Access to Management Informa- Citron, David, Robbie, Ken and Wright, Mike; tion. 205. Loan Covenants and Relationship Banking in MBOs. 277. Stark, Andrew W.; Linear Information Dynamics, Cullinan, Charles P.; Audit Pricing in the Pension Dividend Irrelevance, Corporate Valuation and Plan Audit Market. 91. the Clean Surplus Relationship. 219 Ezzamel, M., Gwilliam, D. R. and Holland, K. Wright, Arnold and Wright, Sally; The Relation- M.; Some Empirical Evidence from Publicly ship Between Assessments of Internal Control Quoted UK Companies on the Relationship Be- Strength and Error Occurrence, Impact and tween the Pricing of Audit and Non-audit Serv- Cause. 58. ices. 3. Frantz, Pascal; Discretionary Accounting Choices: A Debt-covenants Based Signalling Approach. ARTICLES (by title) 99. Audit Pricing in the Pension Plan Audit Market Gietzmann, M. B. and Ostaszewski, A. J.; Optimal by Charles P. Cullinan. 91. Disbursement of a Sunk Resource and Decen- tralised Cost Allocation. 17. Concepts Associated with the ‘True and Fair Goddard, Andrew; Organisational Culture and View’: Evidence from Singapore by Chan Kee Budgetary Control in a UK Local Government Low and Hian Chye Koh. 195. Organisation. 111. Depreciation Need Not Be Arbitrary by John Hoque, Zahirul and Hopper, Trevor; Political and Lane and Roger Willett. 179. Industrial Relations Turbulence, Competition Discretionary Accounting Choices: A Debt-cove- and Budgeting in the Nationalised Jute Mills of nants Based Signalling Approach by Pascal Bangladesh. 125. Frantz. 99. Hussain, Simon; The Impact of Segment Defini- tion on the Accuracy of Analysts’ Earnings Forecasts. 145. Effects of Outside Directors and Board Sharehold- ings on the Relation Between Chief Executive Kren, Leslie and Kerr, Jeffrey, L.; The Effects of Compensation and Firm Performance by Leslie Outside Directors and Board Shareholdings on Kren and Jeffrey L. Kerr. 297. the Relation Between Chief Executive Compen- sation and Firm Performance. 297. Impact of Segment Definition on the Accuracy of Analysts’ Earnings Forecasts by Simon Hussain. Lane, John and Willett, Roger; Depreciation Need 145. Not Be Arbitrary. 179. Inflation, Taxation and the Valuation of Shares by Low, Chan Kee and Koh, Hian Chye; Concepts John Pointon. 51. Associated with the ‘True and Fair View’: Evi- dence from Singapore. 195. Linear Information Dynamics, Dividend Irrele- vance, Corporate Valuation and the Clean Sur- Magner, Nace, Welker, Robert B. and Campbell, plus Requirement by Andrew W. Stark. 219. Terry L.; Testing a Model of Cognitive Budg- Loan Covenants and Relationship Banking in etary Participation Processes in a Latent Vari- MBOs by David Citron, Ken Robbie and Mike able Structural Equations Framework. 41. Wright. 277. + ACCOUNTING AND BUSINESS RESEARCH Optimal Disbursement of a Sunk Resource and Schattke, R. W. and Vergoossen, R. G. A.; Bar- Decentralised Cost Allocation by M. B. Gietz- riers to Interpretation—A Case Study of Philips mann and A. J. Ostaszewski. 17. Electronics NV. 72. Organisational Culture and Budgetary Control in a UK Local Government Organisation by An- Walker, Martin; Clean Surplus Accounting Mod- drew Goddard. 111. els and Market-based Accounting Research: A Review. 341. Political and Industrial Relations Turbulence, Competition and Budgeting in the Nationalised COMMENTARIES (by title) Jute Mills of Bangladesh by Zahirul Hoque and Trevor Hopper. 125. ASB’s Exposure Draft Statement of Principles: A Comment by Simon Archer. 229. Relationship Between Assessments of Internal Control Strength and Error Occurrence, Impact and Cause by Arnold Wright and Sally Wright. Barriers to Interpretation—A Case Study of Phil- 58. ips Electronics NV by R. W. Schattke and R. G. A. Vergoossen. 72. Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between Clean Surplus Accounting Models and Market- the Pricing of Audit and Non-audit Services by based Accounting Research: A Review by Mar- M. Ezzamel, D. R. Gwilliam and K. M. Hol- tin Walker. 341. land. 3. Strategic Choices, Environmental Uncertainty and Lies, Damned Lies and More Statistics: The Ne- SBU Performance: A Note on the Intervening glected Issue of Multiplicity in Accounting Re- Role of Management Accounting Systems by search by R. Murray Lindsay. 243. Vincent K. Chong and Kar Ming Chong. 268. Mediating Interests: The Accountancy Bodies’ Re- sponses to the McFarlane Report by Anthony Testing a Model of Cognitive Budgetary Partici- Puxty, Prem Sikka and Hugh Willmott. 323. pation Processes in a Latent Variable Structural Equations Framework by Nace Magner, Robert Role of Resource Accounting in the UK Govern- B. Welker and Terry L. Campbell. 41. ment’s Quest for ‘Better Accounting’ by How- ard Mellett. 157. UK Auditor Concentration: A Descriptive Note by Michael J. Peel. 311. BOOKS REVIEWED UK Shareholders’ Lost Access to Management Arthur Andersen/Binder Hamlyn; What’s the Information by Ken C. Pratt and A. Colin Stor- Story? and Weetman, P. and Collins, W.; Op- rar. 205. _erating and Financial Review: Experiences and Exploration, reviewed by Michael John Jones. COMMENTARIES (by author) 260. Archer, Simon; The ASB’s Exposure Draft State- Booth, P.; Management Control in a Voluntary ment of Principles: A Comment. 229. Organisation: Accounting and Accountants in Organisational Context, reviewed by Robin Roslender. 174. Mellett, Howard; The Role of Resource Account- Brief, Richard P. and Peasnell, K. V. (eds.); Clean ing in the UK Government’s Quest for ‘Better Surplus: A Link Between Accounting and Fi- Accounting’. 157. nance, reviewed by Andrew W. Stark. 261. Burrows, Geoff; The Foundation: A History of the Murray Lindsay, R.; Lies, Damned Lies and More Australian Accounting Research Foundation Statistics: The Neglected Issue of Multiplicity in 1966-91, reviewed by Chris Poullaos. 358. Accounting Research. 243. Demski, Joel; Managerial Uses of Accounting Puxty, Anthony, Sikka, Prem and Willmott, Information, reviewed by Miles Gietzmann. Hugh; Mediating Interests: The Accountancy 175. Bodies’ Response to the McFarlane Report. Deshpande, S. P.; Modern Management Account- 323. ing, reviewed by Joel Demski. 88. SPRING 1998 Hussey, Jill and Hussey, Roger; Business Re- Pang Yang Hoong (ed.); Contemporary Issues in search: A Practical Guide for Undergraduate Accounting, reviewed by John K. Courtis. 172. and Postgraduate Students, reviewed by Cyril Tomkins. 259. Robbie, Ken and Wright, Mike; Management Buy-ins: Entrepreneurship, Active Investors and Corporate Restructuring, reviewed by Robert Keasey, K. and Wright, M. (eds.); Corporate Gov- Watson. 85. ernance: Responsibilities, Risks and Remuner- ation, reviewed by Steven Young. 357. Shubik, Martin (ed.); Proceedings of the Con- ference: Accounting and Economics, reviewed by W. T. Baxter. 86. Mattessich, Richard; Foundational Research in Socias, A. (ed.); Readings in Accounting in the Accounting: Professional Memoirs and Beyond, European Union, reviewed by David Alexander. reviewed by Sirnon Archer. 170. 262. Staubus, George J.; Economic Influences on the Development of Accounting in Firms, reviewed Norreklit, Lennart and Schoenfeld, Hanns Martin by Philip W. Bell. 86. W. (eds.); Resources of the Firm: Creating, Controlling and Accounting, reviewed by Don Egginton. 173. MEMORIAL. 267. Printed and Bound by BPC Information Ltd