Volume 1(1) 1965 to Volume 49(Supplement) 2013
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Abernethy, M. A. and J. Bouwens. 2005. Determinants of accounting innovation implementation. Abacus 41(3): 217-240.
Adams, C. A. and K. J. McPhail. 2004. Reporting and the politics of difference: (Non)disclosure on ethnic minorities. Abacus 40(3): 405-435.
Aiken, M. and M. McCrae. 1996. The commercialization of government's departmental accounting (AAS 29): Quasi rents and public welfare. Abacus 32(2): 196-213.
Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(1): 140-162.
Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(2): 220-242.
Aislabie, C. 1966. The choice between logic, technique and pragmatism in the organizational use of computers. Abacus 2(1): 68-77.
Aitken, M. and A. Frino. 1996. Asymmetry in stock returns following block trades on the Australian stock exchange: A note. Abacus 32(1): 54-61.
Aitken, M. and R. Czernkowski. 1991. Organizational change within the stockbroking industry: A contracting perspective. Abacus 27(2): 97-116.
Aitken, M., A. Frino and E. Jarnecic. 1997. Intraday returns and the frequency of trading at the ask on the Sydney futures exchange: A research note. Abacus 33(2): 228-235.
Aitken, M. J., R. M. Czernkowski and C. G. Hooper. 1994. The information content of segment disclosures: Australian evidence. Abacus 30(1): 65-77.
Alexander, D. 2010. Material misstatement of what? A comment on Smieliauskas et al., 'A proposal to replace "True and fair view" with "Acceptable risk of material misstatement"'. Abacus 46(4): 447-454.
Alexander, D. and E. Jermakowicz. 2006. A true and fair view of the principles/rules debate. Abacus 42(2): 132-164.
Alexander, D. R., M. Falta and R. J. Willett. 2012. Using forecasting criteria to identify value relevance in the relationship between accounting numbers and market value. Abacus 48(3): 316-347.
Alhashim, D. D. and S. P. Garner. 1973. Postulates for localized uniformity in accounting. Abacus 9(1): 62-72.
Altman, E. I. and G. Sabato. 2007. Modelling credit risk for SMEs: Evidence from the U.S. market. Abacus 43(3): 332-357.
Amernic, J. and R. Craig. 2004. Reform of accounting education in the post-Enron era: Moving accounting 'out of the shadows'. Abacus 40(3): 342-378.
Anderson, J. A. and S. L. Meyers. 1975. Some limitations of efficient markets research for the determination of financial reporting standards. Abacus 11(1): 18-36.
Anderson, T. 1992. Accounting earnings announcements and differential predisclosure information. Abacus 28(2): 121-132.
Ang, N., B. K. Sidhu and N. Gallery. 2000. The incentives of Australian public companies lobbying against proposed superannuation accounting standards. Abacus 36(1): 40-70.
Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus 10(1): 3-12.
Archer, G. S. H. and K. V. Peasnell. 1984. Debt finance and capital maintenance in current cost accounting. Abacus 20(2): 111-124.
Archer, S., P. Del Vaille and S. Mcleay. 1996. A statistical model of international accounting harmonization. Abacus 32(1): 1-29.
Arnaboldi, M. and I. Lapsley. 2004. Modern costing innovations and legitimation: A health care study. Abacus 40(1): 1-20.
Arnaboldi, M. and I. Lapsley. 2008. Making management auditable: The implementation of best value in local government. Abacus 44(1): 22-47.
Ashton, R. K. 1984. Garner v. Murray - A re-appraisal. Abacus 20(2): 170-175.
Ashton, R. K. 1986. Re-appraisal of Garner v. Murrya: A reply. Abacus 22(1): 51-53.
Ashton, R. K. 1986. The royal mail case: A legal analysis. Abacus 22(1): 3-19.
Ashton, R. K. 1987. Value to the owner: A review and critique. Abacus 23(1): 1-9.
Ataullah, A., A. Higson and M. Tippett. 2006. Real (adaptation) options and the valuation of equity: Some empirical evidence. Abacus 42(2): 236-265.
Ataullah, A., A. Higson and M. Tippett. 2007. The distributional properties of the debt to equity ratio: Some implications for empirical research. Abacus 43(2): 111-135.
Ayers, S. and S. E. Kaplan. 1993. An examination of the effect of hypothesis framing on auditors' information choices in an analytical procedure task. Abacus 29(2): 113-130.
Babich, G. 1975. The application of information theory to accounting reports: An appraisal. Abacus 11(2): 172-181.
Bailey, C. N., J. R. Hasselback and J. N. Karcher. 2001. Research misconduct in accounting literature: A survey of the most prolific researchers' actions and beliefs. Abacus 37(1): 26-54.
Baker, C. R. 1976. Defects in full-cost accounting in the petroleum industry. Abacus 12(2): 152-158.
Baladouni, V. 1986. East India Company's 1783 balance of accounts. Abacus 22(2): 59-64.
Ball, R., R. G. Walker and G. P. Whittred. 1979. Audit qualifications and share prices. Abacus 15(1): 23-34.
Bar-Yosef, S. and J. Livnat. 1984. Investment in commodities futures: The accounting implications. Abacus 20(1): 87-95.
Barlev, B. 1984. Theory, pragmatism and conservatism in reflecting the effects of warrants on diluted EPS. Abacus 20(1): 1-15.
Barlev, B. and A. Goldman. 1974. Management advisory services and accounting. Abacus 10(1): 74-82.
Barlev, B. and Y. C. Peles. 1987. Accounting: The structure of a growing profession. Abacus 23(1): 70-83.
Barton, A. 2000. Reflections of an Australian contemporary: The complementarity of entry and exit price current value accounting systems. Abacus 36(3): 298-312.
Barton, A. 2001. Russell Mathews. Abacus 37(1): 132-133.
Barton, A. 2005. Professional accounting standards and the public sector - A mismatch. Abacus 41(2): 138-158.
Barton, A. 2009. The use and abuse of accounting in the public sector financial management reform program in Australia. Abacus 45(2): 221-248.
Barton, A. 2011. Why governments should use the government finance statistics accounting system. Abacus 47(4): 411-445.
Barton, A. D. 1970. Company income tax and interperiod allocation. Abacus 6(1): 3-24.
Barton, A. D. 1971. A reply to Mr. Baylis. Abacus 7(2): 173-175.
Barton, A. D. 1982. Chambers' contributions to analytical rigour in accounting. Abacus 18(2): 119-128.
Barton, A. D. 1999. A trusteeship theory of accounting for natural capital assets. Abacus 35(2): 207-222.
Barton, T. L. 1988. Intuitive choice of cooperative sharing mechanisms for joint cost savings: Some empirical results. Abacus 24(2): 162-169.
Basioudis, I. G., E. Papakonstantinou and M. A. Geiger. 2008. Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom. Abacus 44(3): 284-309.
Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.
Bátiz-Lazo, B. and M. Billings. 2012. Accounting regulation and management discretion - A case note. Abacus 48(3): 414-437.
Baxt, R. 1967. Legal decisions and accounting principles. Abacus 3(1): 83-86.
Baxter, W. T. 1970. Depreciating assets: The forward-looking approach to value. Abacus 6(2): 120-131.
Baydoun, N. and R. Willett. 1995. Cultural relevance of western accounting systems to developing countries. Abacus 31(1): 67-92.
Baydoun, N. and R. Willett. 2000. Islamic corporate reports. Abacus 36(1): 71-90.
Baylis, A. W. 1971. Income tax allocation - A defence. Abacus 7(2): 161-172.
Bazley, M., P. Brown and H. Y. Izan. 1985. An analysis of lease disclosures by Australian companies. Abacus 21(1): 44-62.
Beattie, V. and J. M. Jones. 1999. Australian financial graphs: An empirical study. Abacus 35(1): 46-76.
Beattie, V. and M. J. Jones. 2002. The impact of graph slope on rate of change judgments in corporate reports. Abacus 38(2): 177-199.
Beattie, V. A. and R. J. Ryan. 1991. The impact of non-serial publications on research in accounting and finance. Abacus 27(1): 32-50.
Bedford, N. M. 1982. The impact of Chambers on the scope of accounting: An analysis and extension. Abacus 18(2): 112-118.
Bell, P. W. 1987. Boussard's 'Effectiveness of inflation accounting adjustments': A comment. Abacus 23(1): 91-92.
Benjamin, J. 1973. The accuracy of the period-end method for computing the current cost of materials used. Abacus 9(1): 73-80.
Benjamin, J. J. and R. H. Strawser. 1974. The publication of forecasts: An experiment. Abacus 10(2): 138-146.
Bennett, B., M. Bradbury and H. Prangnell. 2006. Rules, principles and judgments in accounting standards. Abacus 42(2): 189-204.
Benson, K. and R. Faff. 2013. β. Abacus 49(Supplement): 24-31. (Discussion of CAPM, the capital asset pricing model).
Benston, G. J., M. Bromwich and A. Wagenhofer. 2006. Principles- versus rules-based accounting standards: The FASB's standard setting strategy. Abacus 42(2): 165-188.
Bentwood, S. and P. Lee. 2012. Benchmark management during Australia's transition to international accounting standards. Abacus 48(1): 59-85.
Berkman, H. 2013. The capital asset pricing model: A revolutionary idea in finance! Abacus 49(Supplement): 32-35.
Birkett, W. P. 1968. Accounting inputs. Abacus 4(2): 164-173.
Birkett, W. P. and R. G. Walker. 1971. Response of the Australian accounting profession to company failure in the 1960s. Abacus 7(2): 97-136.
Birkett, W. P. and R. G. Walker. 1972. Professional ideas on research in accounting: Australia, 1930-49. Abacus 8(1): 35-60.
Bloom, M. 2009. Accounting for goodwill. Abacus 45(3): 379-389.
Boatsman, J. R. 1977. Why are there tigers and things? Abacus 13(2): 155-167. (The error in the theory of capital market efficiency).
Bodenhorn, D. 1972. An entity approach to the measurement of wealth, income, and product. Abacus 8(2): 127-144.
Bodenhorn, D. 1978. An economic approach to balance sheets and income statements. Abacus 14(1): 3-30.
Bolivar, M. P. R. and A. N. Galera. 2012. The role of fair value accounting in promoting government accountability. Abacus 48(3): 348-386.
Boo, E. and R. Simnett. 2002. The information content of management's prospective comments in financially distressed companies: A note. Abacus 38(2): 280-295.
Booth, B. 2003. The conceptual framework as a coherent system for the development of accounting standards. Abacus 39(3): 310-324.
Bornholt, G. 2013. The failure of the capital asset pricing model (CAPM): An update and discussion. Abacus 49(Supplement): 36-43.
Boussard, D. 1984. The impact of the definition of inflation on the effectiveness of inflation accounting adjustments. Abacus 20(2): 157-169.
Bradbury, M. 2006. Discussion of Grambovas, Giner and Christodoulou. Abacus 42(3-4): 379-387.
Bradbury, M. 2007. Discussion of Charitou, Lambertides and Trigeorgis. Abacus 43(3): 297-302.
Bradbury, M. 2008. Discussion of Whittington. Abacus 44(2): 169-180.
Bradbury, M. 2009. Discussion of Dedman, Mouselli, Shen and Stark. Abacus 45(3): 342-357.
Bradbury, M. and S. Newby. 1989. The use of a statement of changes in financial position to interpret financial data: An empirical investigation. Abacus 25(1): 31-38.
Bradbury, M., G. Dean and F. L. Clarke. 2009. Incentives for non-disclosure by corporate groups. Abacus 45(4): 429-454.
Bradbury, M. E. 2003. Implications for the conceptual framework arising from accounting for financial instruments. Abacus 39(3): 388-397.
Bradbury, M. E. and P. Rouse. 2002. An application of data envelopment analysis to the evaluation of audit risk. Abacus 38(2): 263-279.
Bricker, R. J. 1988. Knowledge preservation in accounting: A citational study. Abacus 24(2): 120-131. ("... earlier accounting knowledge may become lost to future generations of accounting scholars").
Bricker, R. J. 1991. The importance of history for accounting research. Abacus 27(1): 72-77.
Brief, R. P. 2007. Accounting valuation models: A short primer. Abacus 43(4): 429-437. (Discussion of the residual income valuation (RIV) and abnormal earnings growth (AEG) models).
Briers, M., P. Luckett and C. Chow. 1997. Data fixation and the use of traditional versus activity-based costing systems. Abacus 33(1): 49-68.
Bromwich, M. 1983. Some problems with replacement cost asset measurement for external accounting reports with imperfect markets. Abacus 19(2): 148-161.
Bromwich, M. and M. C. Wells. 1983. The usefulness of a measure of wealth. Abacus 19(2): 119-129.
Bromwich, M., R. Macve and S. Sunder. 2010. Hicksian income in the conceptual framework. Abacus 46(3): 348-376.
Brooker, R. P. 1967. The dissolution of partnership - Garner v. Murray. Abacus 3(1): 36-54.
Brooker, R. P. 1968. The background of Garner v. Murray. Abacus 4(1): 73-79.
Brooker, R. P. 1969. An aspect of the use of accounts as evidence. Abacus 5(1): 64-77.
Brooker, R. P. and J. J. Staunton. 1966. On the independence of auditors. Abacus 2(2): 172-179.
Brooker, R. P. and T. M. F. Smith. 1965. Business failures - The English insolvency statistics. Abacus 1(2): 131-149.
Brown, L. D., R. J. Huefner and R. W. Sanders Jr. 1994. A test of the reliability of current cost disclosures. Abacus 30(1): 2-17.
Brown, P. and A. Tarca. 2001. Politics, processes and the future of Australian accounting standards. Abacus 37(3): 267-296.
Brown, P. and A. Tarca. 2007. Achieving high quality, comparable financial reporting: A review of independent enforcement bodies in Australia and the United Kingdom. Abacus 43(4): 438-473.
Brown, P. and T. Walter. 2013. The CAPM: Theoretical validity, empirical intractability and practical applications. Abacus 49(Supplement): 44-50.
Brown, P., A. Ferguson and A. B. Jackson. 2009. Pierpont and the capital market. Abacus 45(2): 147-170.
Brown, P., H. Y. Izan and A. L. Loh. 1992. Fixed asset revaluations and managerial incentives. Abacus 28(1): 36-57.
Brown, P., S. L. Taylor and T. S. Walter. 1999. The impact of statutory sanctions on the level and information content of voluntary corporate disclosure. Abacus 35(2): 138-162.
Brown, R. S. 1982. Raymond John Chambers: A biography. Abacus 18(2): 99-105.
Brunovs, R. and R. J. Kirsch. 1991. Goodwill accounting in selected countries and the harmonization of international accounting standards. Abacus 27(2): 135-161.
Buckley, J. W. 1966. Operational audits by public accountants. Abacus 2(2): 159-171.
Buckley, J. W. and J. R. Goode. 1976. Inventory valuation and income measurement: An improved system of analysis. Abacus 12(1): 34-48.
Bugeja, M., R. da Silva Rosa and T. Walter. 2005. Expert reports in Australian takeovers: Fees and quality. Abacus 41(3): 307-322.
Buijink, W. 2006. Evidence-based financial reporting regulation. Abacus 42(3-4): 296-301.
Burritt, R. L. and S. Welch. 1997. Australian Commonwealth entities: An analysis of their environmental disclosures. Abacus 33(1): 69-87.
Burrows, G. and B. Syme. 2000. Zero-base budgeting: Origins and pioneers. 36(2): 226-241.
Burrows, G. H. 1988. Evolution of a lease solution. Abacus 24(2): 107-119.
Burrows, G. H. 1994. Allocations and common costs in long-run investing and pricing decisions: An historical analysis. Abacus 30(1): 50-64.
Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus 6(1): 71-80.
Cai, C. X., I. Clacher and K. Keasey. 2013. Consequences of the capital asset pricing model (CAPM) - A critical and broad perspective. Abacus 49(Supplement): 51-61.
Callen, J. L. 1987. A medieval controversy about profit and loss allocations. Abacus 23(1): 85-90.
Cameron, A. B. and L. Stephens. 1991. The treatment of non-recurring items in the income statement and their consistency with FASB concept statements. Abacus 27(2): 81-96.
Camfferman, K. 1998. Deprival value in the Netherlands: History and current status. Abacus 34(1): 18-27.
Camfferman, K. and T. E. Cooke. 2004. The profits of the Dutch East India Company's Japan trade. Abacus 40(1): 49-75.
Capalbo, F. 2003. Domestic practice, comparative international analyses and accounting discretion - Italian savings banks' pension cost accounting. Abacus 39(1): 66-81.
Capalbo, F. and F. Clarke. 2006. The Italian Economia Aziendale and Chambers' CoCoA. Abacus 42(1): 66-86.
Caplan, E. H. 1969. Relevance - A 'will-o'-the-wisp'. Abacus 5(1): 48-54.
Cardinaels, E., F. Roodhooft and L. Warlop. 2004. Customer profitability analysis reports for resource allocation: The role of complex marketing environments. Abacus 40(2): 238-258.
Carey, P. J, M. A. Geiger and B. T. O'Connell. 2008. Costs associated with going-concern-modified audit opinions: An analysis of the Australian audit market. Abacus 44(1): 61-81.
Carmona, S. and M. Macías. 2001. Institutional pressures, monopolistic conditions and the implementation of early cost management practices: The case of the Royal Tobacco Factory of Seville (1820–1887). Abacus 37(2): 139-165.
Carnegie, G. D. and R. H. Parker. 1994. The first Australian book on accounting: James Dimelow's: Practical Book-Keeping Made Easy. Abacus 30(1): 78-97.
Catt, C. C. and D. W. Rivett. 1979. Fixed asset prices and economic production theory. Abacus 15(2): 128-135.
Chalos, P. 1991. Conjunctive explanations in cost variance investigation: Experimental replications and extensions. Abacus 27(1): 1-14.
Chambers, R. J. 1965. Financial information and the securities market. Abacus 1(1): 3-30.
Chambers, R. J. 1966. A study of a price level study. Abacus 2(2): 97-118.
Chambers, R. J. 1967. A study of a study of a price level study: Response to Professor Moonitz. Abacus 3(1): 62-73.
Chambers, R. J. 1967. The mathematics of accounting and estimating. Abacus 3(2): 163-180.
Chambers, R. J. 1968. Tax allocation and financial reporting. Abacus 4(2): 99-123.
Chambers, R. J. 1969. The missing link in supervision of the securities market. Abacus 5(1): 16-36.
Chambers, R. J. 1970. Second thoughts on continuously contemporary accounting. Abacus 6(1): 39-55.
Chambers, R. J. 1971. Value to the Owner. Abacus 7(1): 62-72.
Chambers, R. J. 1973. Observation as a method of inquiry - The background of Securities and Obscurities. Abacus 9(2): 156-175.
Chambers, R. J. 1974. Stock market prices and accounting research. Abacus 10(1): 39-54.
Chambers, R. J. 1974. Third thoughts. Abacus 10(2): 129-137.
Chambers, R. J. 1975. A critical examination of Australian accounting standards. Abacus 11(2): 136-152.
Chambers, R. J. 1975. Profit measurement, capital maintenance and service potential: A review article. Abacus 11(1): 97-104.
Chambers, R. J. 1976. Continuously contemporary accounting: Misunderstandings and misrepresentations. Abacus 12(2): 137-151.
Chambers, R. J. 1978. Discounted cash equivalents: A note in response. Abacus 14(2): 188-190.
Chambers, R. J. 1978. The use and abuse of a notation: A history of an idea. Abacus 14(2): 122-144.
Chambers, R. J. 1979. Usefulness - The vanishing premise in accounting standard setting. Abacus 15(2): 71-92.
Chambers, R. J. 1981. The search for system in financial calculation. Abacus 17(1): 68-72.
Chambers, R. J. 1982. A bibliography of Raymond J. Chambers. Abacus 18(2): 185-201.
Chambers, R. J. 1982. Edwards and Bell on income measurement in retrospect. Abacus 18(1): 3-39.
Chambers, R. J. 1983. Accounting for foreign business. Abacus 19(1): 14-28.
Chambers, R. J. 1987. Accounting education for the twenty-first century. Abacus 23(2): 97-106.
Chambers, R. J. 1989. Time in Accounting. Abacus 25(1): 7-21.
Chambers, R. J. 1993. Positive accounting theory and the PA cult. Abacus 29(1): 1-26.
Chambers, R. J. 1996. Ends, ways, means and conceptual frameworks. Abacus 32(2): 119-132.
Chambers, R. J. 1998. Wanted: Foundations of accounting measurement. Abacus 34(1): 36-47.
Chambers, R. J. 1999. The case for simplicity in accounting. Abacus 35(2): 121-137.
Chambers, R. J. 1999. The poverty of accounting discourse. Abacus 35(3): 241-251.
Chambers, R. J. 2000. Early beginnings: Introduction to Wisdom of Accounting. Abacus 36(3): 313-320.
Chambers, R. J. 2000. Life on the fringe - An accounting odyssey. Abacus 36(3): 321-326.
Chambers, R. J. 2000. Common sense, technology and science. Abacus 36(3): 327-333.
Chambers, R. J. and G. W. Dean. 2000. Aide-memoire. Abacus 36(3): 334-386.
Chambers, R. J., J. W. Kennelly, T. W. McRae, F. K. Reilly and W. K. Weltmer. 1971. Historical cost accounting. Abacus 7(1): 39-39.
Chambers, R. J, W. S. Hopwood and J. C. McKeown. 1984. The relevance of varieties of accounting information: A U.S.A. survey. Abacus 20(2): 99-110.
Chan, S. Y. 2001. Quality management systems certification: Research note. Abacus 37(2): 248-266.
Chandra, G. and M. N. Greenball. 1977. Management reluctance to disclose: An empirical study. Abacus 13(2): 141-154.
Chang, C. J. and J. L. Y. Ho. 2004. Judgment and decision making in project continuation: A study of students as surrogates for experienced managers. Abacus 40(1): 94-116.
Charitou, A. 2000. The impact of losses and cash flows on dividends: Evidence for Japan. 36(2): 198-225.
Charitou, A. and E. Ketz. 1991. An empirical examination of cash flow measures. Abacus 27(1): 51-64.
Charitou, A., N. Lambertides and G. Theodoulou. 2010. The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced. Abacus 46(2): 153-187.
Charitou, A., N. Lambertides and L. Trigeorgis. 2007. Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus 43(3): 271-296.
Charitou, A., N. Lambertides and L. Trigeorgis. 2011. Distress risk, growth and earnings quality. Abacus 47(2): 158-181.
Chasteen, L. G. 1973. Economic circumstances and inventory method selection. Abacus 9(1): 22-27.
Chen, J., W. M. Liao and C. Lu. 2012. The effects of public venture capital investments on corporate governance: Evidence from IPO firms in emerging markets. Abacus 48(1): 86-103.
Chetwin, M. C. 1990. Apportionment in contract actions: New Zealand's innovative approach. Abacus 26(1): 89-95.
Chetwin, M. C. and D. K. Round. 2002. Breach of contract and the new remedy of account of profits. Abacus 38(3): 406-424.
Cheung, J. K. and S. C. Nandy. 1992. Income tax effects on asset valuation and managerial analysis. Abacus 28(1): 98-106.
Chong, S. and G. Dean. 1985. Related party transactions: A preliminary evaluation of SFAS 57 and IAS 24 using four case studies. Abacus 21(1): 84-100.
Chow, C. W., K. Haddad and M. Hirst. 1996. An experimental market's investigation of discretionary financial disclosure. Abacus 32(2): 133-152.
Chow, C. W., R. N. Hwang and W. Liao. 2000. Motivating truthful upward communication of private information: An experimental study of mechanisms from theory and practice. 36(2): 160-179.
Chung, K. H., H. S. Pak and R. A. K. Cox. 1992. Patterns of research output in the accounting literature: A study of the bibliometric distributions. Abacus 28(2): 168-185.
Clancy, D. K. 1978. What is a convertible debenture? A review of the literature in the U.S.A. Abacus 14(2): 171-179.
Clarke, F. L. 1975. Some observations on the indexation of accounts. Abacus 11(2): 107-121.
Clarke, F. L. 1977. A note on exchange rates, purchasing power parities and translation procedures. Abacus 13(1): 60-66.
Clarke, F. L. 1980. Inflation accounting and the accidents of history. Abacus 16(2): 79-99.
Clarke, F. L. 1996. A treasury of accounting thought: R. J. Chambers' An Accounting Thesaurus: 500 Years of Accounting. Abacus 32(1): 111-117.
Clarke, F. L. 1998. Deprival value and optimized deprival value in Australasian public sector accounting: Unwarranted drift and contestable serviceability. Abacus 34(1): 8-17.
Clarke, F. L. 2000. Chambers on price and price-level variations: Exiting intellectual grooves. Abacus 36(3): 267-284.
Clarke, F. L. 2006. Introduction: True and fair - Anachronism or quality criterion par excellence? Abacus 42(2): 129-131.
Clarke, F. L. 2010. 'Alas poor Hicks', Indeed! Sixty years of use and abuse - Commentary on Bromwich et al. Abacus 46(3): 377-386.
Clarke, F. L. and G. W. Dean. 1986. Schmidt's Betriebswirtschaft theory. Abacus 22(2): 65-102.
Clarkson, P. M., M. B. Overell and L. Chapple. 2011. Environmental reporting and its relation to corporate environmental performance. Abacus 47(1): 27-60.
Clinch, G. 1983. Alternative hypotheses concerning depreciation of buildings. Abacus 19(2): 139-147.
Collett, P. 1995. Standard setting and economic consequences: An ethical issue. Abacus 31(1): 18-30.
Cook, J. S. Jr., L. F. Davidson and C. H. Smith. 1974. Social costs and private accounting. Abacus 10(2): 87-99.
Cooke, T., T. Omura and R. Willett. 2009. Consistency, value relevance and sufficiency of book for market values in five Japanese conglomerates over the period 1950-2004. Abacus 45(1): 88-123.
Coombes, R. J. and R. B. Tress. 1977. The financial implication of corporate share reacquisitions. Abacus 13(1): 40-51.
Coombs, H. M. and J. R. Edwards. 1993. The Accountability of Municipal Corporations. Abacus 29(1): 27-51.
Cormier, D., W. Aerts, M. Ledoux and M. Magnan. 2010. Web-based disclosure about value creation processes: A monitoring perspective. Abacus 46(3): 320-347.
Cotter, J. 1999. Asset revaluations and debt contracting. Abacus 35(3): 268-285.
Cotter, J. and I. Zimmer. 1995. Asset revaluations and assessment of borrowing capacity. Abacus 31(2): 136-151.
Cotter, J. and M. Silvester. 2003. Board and monitoring committee independence. Abacus 39(2): 211-232.
Craig, R. 2000. Some artisans and artefacts of accounting in Colonial Australia, 1788-1828. Abacus 36(1): 91-107.
Craig, R. and M. Tippett. 1987. Estimating current cost depreciation expense using numerical analysis and the STAPOL technique: A pedagogic exposition. Abacus 23(2): 141-156.
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Cramer, J. J. Jr. 1968. Income reporting by conglomerates - Views of American businessmen. Abacus 4(1): 17-26.
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