A substantive model of the annual financial reporting exercise in a non-market corporate

Qualitative Research in Accounting & Management

Volumn 2, Issue 2, 2005, Pages 152-170

  Hussey, Roger ^a   Ong, Audra ^a  

^a UNIVERSITY OF WINDSOR   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84986065025     PISSN: 11766093     EISSN: None     Source Type: Journal    
DOI: 10.1108/11766090510635424     Document Type: Article

References (27)

1. Accounting Standards Board (1993). Foreword. Accounting Standards. London.
2. Accounting Standards Board (1999). Statement of Principles for Financial Reporting. London.
3. Barker, R.G., (1998). The market for information: evidence from finance directors, analysts and fund managers. Accounting and Business Research 29(1), 3–20.
4. Beattie, V., (2004). A grounded theory model of auditor-client negotiations. International Journal of Auditing, 8(1), 1–19.
5. Carsberg, B., Hope, A. & Scapens, R.W., (1974). The objectives of published accounting reports. Accounting and Business Research, Summer, 162–173.
6. Chambers, R. J., (1976). The functions of published financial statements. Accounting and Business Research, 7(26), Spring, 83–94.
7. Financial Accounting Standards Board (1978). Statement of Financial Accounting Concepts Number 1. Objectives of Financial Reporting. Business Enterprises, New York.
8. Glaser, B., (1978). Theoretical Sensitivity. Sociology Press, Mill Valley, CA.
9. Glaser, B., & Strauss, A. (1967). The Discovery of Grounded Theory. Aldine, Chicago, IL.
10. Hussey, R., (1979). Who Reads Employee Reports?. Touche Ross & Co, London.
11. Innes, J., (2001). Social Performance Measures and Management Control: A Grounded Theory Case Study. University of Dundee Discussion Papers, ACC/01/02.
12. International Accounting Standards Board (1997). IAS 1 Presentation of Financial Statements. London.
13. Iselin, E.R., (1972). Accounting and communication theory. The Singapore Accountant, 7, 31–37.
14. Lee, T.A. & Tweedie, D.P., (1977). The Private Shareholder and the Corporate Report. Institute of Chartered Accountants in England and Wales.
15. Lewis, N., Parker, L. & Sutcliffe, P., (1984). Financial reporting to employees: towards a research framework. Accounting and Business Research, 14(55), Summer, pp. 229.
16. Naser, K. & Nuseibeh, R., (2003). User's perception of corporate reporting: evidence from Saudi Arabia. British Accounting Review, 35(2), June, 129.
17. Parker, L.D., (1982). Corporate annual reporting: a mass communication perspective. Accounting and Business Research, Autumn, 18–34.
18. Parker, L.D. & Roffey, B.H., (1996). Back to the drawing board: revisiting grounded theory and the everyday accountant's & manager's reality. Accounting, Auditing & Accountability Journal, 245–276.
19. Prossor, J., (2001). The standard bearer. Accounting and Business, January, 10–13.
20. Purdy, D., (1981). The provision of information to employees. Accounting, Organizations and Societies, 6(4), 22–35.
21. Reeves, T.K., (1980). Information disclosure in employee relations. Employee Relations, 2(3), 18–29.
22. Shannon, C.E. & Weaver, W., (1964). The Mathematical Theory of Communication. The University of Illinois Press, Urbana.
23. Sherer, M. & Southworth, A., (1984). Accounting in the nationalised industries. Ed. B. Carsberg & Ed. T. Hope (Eds.), Current Issues in Accounting. Philip Allen, Oxford.
24. Solomons, D., (1989). Guidelines for Financial Reporting Standards. Institute of Chartered Accountants in England and Wales, London.
25. Stanton, P. & Stanton, J., (2002). Corporate annual reports: research perspectives used. Accounting, Auditing & Accountability, 15(4), 478–501.
26. Strauss, A., (1987). Qualitative Analysis for Social Scientists. Cambridge University Press, New York.
27. Strauss, A. and Corbin, J. (1994). Grounded theroy methodology: an overview. Ed. Denzin, N.K. and Ed. Lincoln, Y.S. (Eds.), Handbook of Qualitative Research, Thousand Oaks, Sage.