Table Of Content

Available online at www.sciencedirect.com The science @oinecr: International Journal of : The International Journal of Accounting Accounting ELSEVIER 40 (2005) 435436 Subject Index for Volume 40 Accounting practices 175 Global warming 215 Accounting rate of return 115 Greenhouse gas emissions 215 American Depositary Receipt | Annual report 399 Hofstede 3 9 Audit costs 303 Audit effort 303 Industry effects 363 Audit fee 233 information 399 Audit fees 303 Intangible assets 115 Audit production 303 Internal processes 151 Auditor assignment 233 International accounting harmonization 325 International standards 175 Internet disclosure 249 Bangladesh 399 ISO 151 Barter 39 Bonus plan 115 ISO 9000 151 Business-unit performance 65 , Joint provision of non-audit and audit services 22 22) 33 Colonial 175 Contingency theory 65 Kyoto Protocol 215 Continuous corporate disclosure 249 Corporate governance 175 Listed companies 399 Country effects 363 Cross-listing | Managerial ownership 303 ‘ulture 175. 325 2 Culture 175, 325 Mandatory disclosure 399 Mexico | Disclosure index 399 On-line reporting 249 kets 133 Out-of-sample prediction 363 smerging markets 133 “ sce lO . Ownership structure 65, 303 Environmental accounting 215 Environmental disclosure 215 oes Pakistan 175 Performance 151 Financial transparency 39 Firm-specific determinant 249 Quality 151 0020-7063/$30.00 © 2005 University of Illinois. All rights reserved doi: 10.1016/S0020-7063(05)00089-0 436 Subject Index /The International Journal of Accounting 40 (2005) 435—436 Regulatory framework 399 Stock splits 133 Russia 39 Strategic orientation 65 Tax evasion 39 Schwartz 325 Social accounting 215 Valuation 363 Available online at www.sciencedirect.com The science (oinecr- International Journal of The International Journal of Accounting Accounting ELSEVIER 40 (2005) 437 439 Author Index for Volume 40 Akhtaruddin, M.: Corporate manda- Davis-Friday, P.Y., Frecka, T.J. and tory disclosure practices in Bangla- Rivera, J.M.: Response to discus- desh 399 sant of “the financial performance, Ashraf, J. and Ghani, W.I.: Accoun- capital constraints and information ting development in Pakistan 175 environment of cross-listed firms: Evidence from Mexico” 35 Baker, C.R.: Financial reporting and Debreceny, R. and Rahman, A.: Firm- analysis 105 specific determinants of continuous Ballas, A. and Hevas, D.L.: Response corporate disclosures 249 to commentary on “Differences in Debreceny, R. and Rahman, A.: Reply the valuation of earnings and book to discussant’s comments on "Firm value: Regulation effects or indus- specific determinants of continuous try effects?” 395 corporate disclosures 285 Ballas, A.A. and Hevas, D.L.: Differ- Del Vecchio, S.C.: Modern Auditing ences in the valuation of earnings 205 and book value: Regulation effects Di Pietra, R.: The Economics and or industry effects? 363 Politics of Accounting Interna- Brennan, N.: Corporate governance: tional Perspectives on Research Accountability, enterprise and inter- Trends, Policy, and Practice 298 national comparisons, 2005 425 Ding, Y., Jeanjean, T. and Stolowy, H.: Why do national GAAP differ Charitou, A., Vafeas, N. and Zacha- from IAS? The role of culture 325 riades, C.: Irrational investor Ding, Y., Jeanjean, T. and Stolowy, response to stock splits in an emerg- H.: Reply to discussion of “Why do ing market 133 national GAAP differ from IAS? The role of culture” 359 Davis-Friday, P.Y., Frecka, T.J. and Rivera, J.M.: The financial perfor- Fleischman, G. and Herz, P.: An mance, capital constraints and infor- empirical investigation of trends in mation environment of cross-listed barter activity in the Russian Fede- firms: Evidence from Mexico | ration 39 0020-7063/$30.00 © 2005 University of Illinois. All rights reserved doi: 10.1016/S0020-7063(05 )00097-X 438 {uthor Index / The International Journal of Accounting 40 (2005) 437-439 Frecka, T.J., See Davis-Friday, P-Y. | Koga, C.: Structural Reform in Japan: Frecka, T.J., See Davis-Friday, P.Y. 35 Breaking the Iron Triangle 208 Freedman, M. and Jaggi, B.: Global Krolick, D.L.: The relevance of finan- warming, commitment to the cial statement information for exe- Kyoto protocol, and accounting cutive performance evaluation: disclosures by the largest global Evidence from choice of bonus plan public firms from polluting indus- accounting performance measures tries 215 115 Gani, L., See Jermias, J. 65 Lee, S.-J., See Jeong, S.W. 233 Gani, L., See Jermias, J. 93 Lowe, A.: The Real Life Guide to Ghani, W.I., See Ashraf, J. 175 Accounting Research A Behind- the-Scenes View of Using Qualita- Herz, P., See Fleischman, G. 39 tive Research Methods 294 Hevas, D.L., See Ballas, A. 395 Hevas, D.L., See Ballas, A.A. 363 Niemi, L.: Audit effort and fees under concentrated client ownership: Evi- Jaggi, B., See Freedman, M. 5 215 dence from four international audit Jeanjean, T., See Ding, Y. 3 Ss firms 303 Jeanjean, T., See Ding, Y. 35° Jeong, S.W., Jung, K. and Lee, S.-J.: O’Dwyer, B.: The Institute of eco- The effect of mandatory auditor nomic affairs (IEA) 428 assignment and non-audit service on audit fees: Evidence from Korea Papadaki, A.: Discussion of “Why do 233 national GAAP differ from IAS? Jermias, J. and Gani, L.: Ownership The role of culture” 351 structure, contingent-fit, and business-unit performance: A research model and empirical evidence 65 Rahman, A., See Debreceny, R. 249 Jermias, J. and Gani, L.: Response to Rahman, A., See Debreceny, R. 285 discussion of “Ownership structure, Rivera, J.M., See Davis-Friday, P.Y. 1 contingent fit, and business-unit Rivera, J.M., See Davis-Friday, P.Y. performance: A research model 35 and empirical evidence” 93 Jung, K., See Jeong, S.W. 233 Sharma, D.S.: The association between ISO 9000 certification and Karamanou, I.: Discussion of “The financial performance 151 financial performance, capital con- Smith, L.M.: International accounting: straints and information environment A user perspective 293 of cross-listed firms: Evidence from Stolowy, H., See Ding, Y. 325 Mexico” 31 Stolowy, H., See Ding, Y. 359 {uthor Index / The International Journal of Accounting 40 (2005) 437-439 439 Vafeas, N., See Charitou, A. 133 Willekens, M.: Discussion of “Firm Vafeas, N.: Detecting Earnings Man- specific determinants of continuous agement 101 corporate disclosures” 279 Van Triest, S. and Wouters, M.: Man- Wouters, M., See van Triest, S. 107 agement and cost accounting 107 Zachariades, C., See Charitou, A. Walker, M.: Commentary on diffe- 133 rences in the valuation of earnings Zarzecki, D.: Discussion of ownership and book value: Regulation effects structure, contingent fit, and busi- or industry effects? 391 ness unit performance: A research Willekens, M.: Research Methods in model and empirical evidence 87 Accounting 211