For nearly 45 years, Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The ISI listed Journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.

TopHighlights

Read the top 5 Abacus articles accessed online:

• Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View (June 2008)
  Geoffrey Whittington

• New Public Management: The Cruellest Invention of the Human Spirit? (March 2009)
  Irvine Lapsley

• Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting (March 2010)
  Jens Wüstemann and Sonja Wüstemann

• To Fair Value or Not to Fair Value: A Broader Perspective (June 2008)
  Joshua Ronen

• Accounting For Goodwill (September 2009)
  Martin Bloom

Last updated 16 June 2010.

Read the 5 most-cited Abacus articles:

• New Public Management: The Cruellest Invention of the Human Spirit? (March 2009)
  Irvine Lapsley

• Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View (June 2008)
  Geoffrey Whittington

• Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget (December 2008)
  Larissa Kyj and Robert J. Parker

• The Dialogus de Scaccario (c.1179): The First Western Book on Accounting? (December 2008)
  Michael John Jones

• Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom (September 2008)
  Ilias G. Basioudis, Evangelos Papakonstantinou and Marshall A. Geiger

Last updated 16 June 2010.