1994 Research Publications

Accounting and Finance

Books and Chapters

Brown, P. Capital Markets-Based Research in Accounting: an Introduction, Melbourne, Coopers & Lybrand (1994)

Fayle, R., Pope, J. and Chen, D. The Compliance Costs of Companies Income Taxation in Australia, Sydney, Australian Tax Research Foundation (1994)

Journal Articles

Brown, P. and Dunlop, I. Valuing Employee Share Options: Four Australian Case Studies, Australian Accounting Review, 4: pp 35-41 (1994)

Brown, P. and Howieson, B. Accounting for Employee Share Options, Australian Accounting Review, 4:November, pp 22-34 (1994)

Fayle, R. CCH Case 2/94, CCH Australian Tax Cases, :Case 2/94 (94ATC 106), pp 106-11 (1994)

Fayle, R. CCH Case 18/94, CCH Australian Tax Cases, :Case 18/94 (94ATC 204), pp 204-213 (1994)

Fayle, R. The Role of the Administrative Appeals Tribunal with Particular Reference to Taxation Appeals, Graduate Management Association, pp 25-26 (1994)

Fayle, R. CCH Case 62/94, CCH Australian Tax Cases, :Case 62/94 (94ATC 520), pp 520-535 (1994)

Fayle, R. The Dynamics of "Income" Subject to Tax, Taxation in Australia(Red), V3, N2:October 1994, pp 68-73 (1994)

Robinson, S.P. and Walker, R.G. Related Party Transaction: A Case Study of Inter-organizational Conflict Over the Development of "Disclosure Rules", Abacus, :March 1994, pp 18-43 (1994)

Robinson, S.P. and Walker, R.G. Competing Regulatory Agencies with Conflicting Agendas: Setting Standards for Cash Flow Reporting in Australia, Abacus, :September 1994, pp 119-39 (1994)

Woodliff, D.R. and Laing, S. The Information Content of ASX Suspension Threat Announcements, Accounting and Finance, 34:1, pp 19-36 (1994)

Woodliff, D.R., Gerrard, I.and Houghton, K. Audit Fees: the Effects of Auditee, Auditor and Industry Differences, Managerial Auditing Journal, 9:7, pp 3-11 (1994)

Woodliff, D.R. and Monroe, G. The Audit Expection Gap: Messages Communicated Through the Unqualified Audit Report, Perspectives on Contemporary Auditing, :Audit Centre of Excellance, pp 47-56 (1994)

Woodliff, D.R. and Constable, J. The Prediction of Corporate Failure Using Publicly Available Information, Australian Accounting Review, 4:1, pp 13-27 (1994)

Woodliff, D.R. and Monroe, G. An Empirical Investigation of the Audit Expectation Gap: Australian Evidence, Accounting and Finance, 34:1, pp 47-74 (1994)

Conference Publications

Brown, P., Aitken, M. and Walter, T. The Behaviour of the Bid/Ask Schedule Around the Time of the Release of Price Sensitive Information, Annual Conference of the AsiaPacific Association, Sydney, pp 1-46 (1994)

Eggleton, I.R.C., Lau, C.M. and Low, L.C. The Impact of Reliance on Accounting Performance Measures on Job-Related Tension and Managerial Performance: Additional Evidence, Fourth Biennial Management Accounting Research Conference, Sydney, pp 1-42 (1994)

Eggleton, I.R.C., Lau, C.M. and Low, L.C. The Impact of Reliance on Accounting Performance Measures on Job Related Tension and Managerial Performance:Additional Evidence, Asia Pacific Conference on International Accounting Issues, Fresno, California, The Sid Craig School of Business, California State University, Fresno, pp 1-42 (1994)

Goldschmidt, P. An Aspect of Artificial Intelligence Applied to Australian Stock Market Surveillance: IDSS for Compliance Monitoring Using a Multi-Agent Approach, IFIP TAU8 Doctoral Consortium, Sydney (1994)

How, J.C.Y. and Howe, J.S. The Pricing of Package IPOs in Australia, The Sixth Annual PACAP Finance Conference, Perth, pp 1-30 (1994)

Howieson, B. Pacioli's Suma and Antecedents of Accounting Principles, 1994 Symposia of the Pacioli Quincentennial Celebrations, Seattle, Seattle University, pp 159-170 (1994)

James, K., How, J.C.Y. and Izan, H.Y.I. An Analysis of the Pricing Processes of Australian Unit Trust IPOs, The Sixth Annual PACAP Finance Conference, Kingston, Rhode Island, Pacific Basin Capital Markets Research Centre, University of Rhodes Island, pp 1-18 (1994)

Johnson, J. Can No Arbitrage Futures Trading Prices Act as a Guide to a Protibale One Day Trading Strtegy for the Australian ALl Ordinaries Share Price Index Futures Contract, Asia-Pacific Finance Association, Sydney, Asia-Pacific Finance Association, pp 1-24 (1994)

Woodliff, D.R., Helliar, B., Lyon, B., Monroe, G. and Ng, J. "Auditors" Perceptions of Inherent Risk, British Accounting Association National Conference, Perth, pp 1-34 (1994)

Others

Brown, P., Aitken, M. and Walter, T. The Behaviour of the Bid/Ask Schedule Around the Time of the Release of Price Sensitive Information, pp 1-46, Perth (1994)

Chelliah, M.F., How, J.C.Y. and Izan, H.Y. An Empirical Test of IPO Underpricing and Subsequent Share Offerings, pp 1-30, Perth (1994)

Eggleton, I.R.C. A Benchmarking Methodology for the Australian Water Industry, 77:May, 1994, Perth (1994)

How, J.C.Y. and Howe, J.S. Sources of Return Volatility: Evidence from Australian ADRs, pp 1-12, Perth (1994)

How, J.C.Y. and Loh, A.S.N. Voluntary Forecast Disclosure of Firms that List via an Information Memorandum, pp 1-28, Perth (1994)

How, J.C.Y. and Howe, J.S. Agency Costs and the Use of Warrants in Initial Public Offerings, pp 1-30, Perth (1994)

How, J.C.Y. and Chang, M.L. Voluntary Forecast Disclosure in the IPO Market: From the Costly Contracting Theory, pp 1-10, Perth (1994)