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Issues

Volume 44, Issue 2
1 December 2017
Issue Cover
ISSN 0148-4184
EISSN 2327-4468

Main Articles

Earnings Management, Ultra Vires Borrowing, and Auditing of a Scottish Brewery 1884–1927
Alan Sangster; Forbes Gibb
View articletitled, Earnings Management, <em>Ultra Vires</em> Borrowing, and Auditing of a Scottish Brewery 1884–1927
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The Early Practices of Financial Statements Formation in Medieval Italy
Mikhail Kuter; Marina Gurskaya; Angelina Andreenkova; Ripsime Bagdasaryan
View articletitled, The Early Practices of Financial Statements Formation in Medieval Italy
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Auditing, Attestation, and Financial Reporting for an Early American Charity
Michael Braswell; Roger B. Daniels
View articletitled, Auditing, Attestation, and Financial Reporting for an Early American Charity
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The Development of Internal Auditing as a Profession in the U.S. During the Twentieth Century
Susan Parker; Lynn A. Johnson
View articletitled, The Development of Internal Auditing as a Profession in the U.S. During the Twentieth Century
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Publications in Accounting History: A Long-Run Statistical Survey
Derek Matthews
View articletitled, Publications in Accounting History: A Long-Run Statistical Survey
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Pacioli, Profit, and Positivism: How Inherited Professional and Academic Traditions Have Stymied Accounting Scholarship
Frank Badua; Joshua C. Racca
View articletitled, Pacioli, Profit, and Positivism: How Inherited Professional and Academic Traditions Have Stymied Accounting Scholarship
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The Influence of Accounting Theory on the FASB Conceptual Framework
C. Richard Baker
View articletitled, The Influence of Accounting Theory on the FASB Conceptual Framework
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Carving Nature at Its Joints: The Entity Concept in an Entangled Society
Louella Moore
View articletitled, Carving Nature at Its Joints: The Entity Concept in an Entangled Society
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Extraordinary Items—An Elusive Concept
Joe B. Hoyle; Gyung H. (Daniel) Paik; Ruoping (Cathy) Shi
View articletitled, Extraordinary Items—An Elusive Concept
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Teleological versus Non-Teleological Perspectives in Financial Statement: The Debate between Chambers and Onida
Enrico Gonnella; Lucia Talarico
View articletitled, Teleological versus Non-Teleological Perspectives in Financial Statement: The Debate between Chambers and Onida
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Salmagundi

Salmagundi
Gloria Vollmers
View articletitled, Salmagundi
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A Personal Reminiscence of Michael Gaffikin
Gloria Vollmers
View articletitled, A Personal Reminiscence of Michael Gaffikin
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Vale Michael Gaffikin: 1944–2017
Frances Miley
View articletitled, Vale Michael Gaffikin: 1944–2017
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Contemplating the Origin of Decision-Usefulness
Stephen A. Zeff
View articletitled, Contemplating the Origin of Decision-Usefulness
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Editorial Policy

Editorial Policy
View articletitled, Editorial Policy
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Covers and Front Matter

Covers and Front Matter
View articletitled, Covers and Front Matter
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All Issues
  • Online ISSN 2327-4468
  • Print ISSN 0148-4184

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