目次

1. Development of Financial Accounting Theory (Stewart Jones) 2. History of Financial Accounting Theory in Britain (Richard Edwards) 3. Financial Accounting and Reporting in the United States of America: 1820-2010, Toward the sunshine from the shadows (Gary J Previts and Dale L Flesher) 4. Evolution of Early Practice Descriptive Theory in accounting (Stewart Jones and Max Aiken) 5. Accounting and the Decision Usefulness Framework (Thomas A Lee) 6. Price Variation and Inflation Accounting Research (R.J. Chambers) 7. Standard Setting, Politics and Change Management: A personal perspective (Sir David Tweedie) 8. International Differences in IFRS Adoptions and IFRS Practices (Chris Nobes) 9. Fair Value and the Great Financial Crisis (Amir Amel-Zadehb and Geoff Meeks) 10. Fair Value and IFRS (Geoff Whittington) 11. Valuation Models: An issue of accounting theory (Stephan Penman) 12. Earnings Management: Implications and controversies (Joshua Ronen and Varda Yaari) 13. Agency Theory: Usefulness and implications for financial accounting (Alfred Wagenhofer) 14. Disclosure and the Cost of Capital: A survey of the theoretical literature (Jeremy Bertomeu and Edwige Cheynel) 15. A Bayesian Understanding of Information Uncertainty and the Cost of Capital (David Johnstone) 16. Controlling for Risk in Accounting Research (Nuno Soares and Andrew W. Stark) 17. Financial Measurement and Financial Markets (Mike Dempsey and Stewart Jones) 18. Social Theorisation of Accounting: Challenges to Positive Research (Trevor Hopper, Junaid Ashraf, Shahzad Uddin and Danture Wickramasinghe) 19. True and Fair, A Business Ethos ‘Par Excellence’ (Graeme Dean and Frank Clarke) 20. Accounting for the Carbon Challenge (Janek Ratnatunga and Stewart Jones) 21. Corporate Sustainability Reporting: Theory and practice (Geoff Frost and Stewart Jones)