ISI listed

Abacus

Published on behalf of the Accounting Foundation, The University of Sydney

Edited by:
G. W. Dean and S. Jones

ISI Journal Citation Reports® Ranking: 2008: 31/48 Business, Finance
Impact Factor: 0.692

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.

TopNews and Announcements

US$10,000 Annual Manuscript Award
To coincide with its ISI listing the owner of Abacus, the Accounting Foundation, will fund a US$10,000 Annual Manuscript Award for the best article published in the Journal in each calendar year, from 2007 to 2011. The Award aims to reinforce the Journal's continuing decision-useful focus explicit in its objectives, which have stemmed from the vision of the founder of Abacus, Ray Chambers. The winning articles are available free online.

2008 Winner
Joshua Ronen for the article To Fair Value or Not to Fair Value: A Broader Perspective (June)

2007 Winners
Michael Scorgie for the article The Rise and Fall of William Bassett Chinnery (March), and
Philippe van Cauwenberge and Ignace De Beelde for their analysis, On the IASB Comprehensive Income Project: A Case for Dual Income Display (March).

Manuscript submission available online
Manuscripts can now be submitted to Abacus online using ScholarOne Manuscripts.

Online Content Now Available Back to Volume 1 (1965)
All back issues of Abacus are available online. For further information on how to access these issues visit our Librarian Site.

TopHighlights

Top 5 Abacus articles accessed online:

• 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

• Corporate Governance and the Prediction of the Impact of AIFRS Adoption (March 2009)
  John Goodwin, Kamran Ahmed and Richard Heaney

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

• Self-Fulfilling Prophecies of Failure: The Endogenous Balance Sheets of Distressed Companies (March 2009)
  G. Meeks and J. G. Meeks

Last updated 7 January 2010.

Top-cited Abacus articles:

• International Financial Reporting Standards and experts' perceptions of disclosure quality (September 2006)
  Holger Daske and Günther Gebhardt

• Principles- versus rules-based accounting standards: The FASB's standard setting strategy (June 2006)
  George J. Benston, Michael Bromwich and Alfred Wagenhofer

• The Effects of Tolerance for Ambiguity and Uncertainty on the Appropriateness of Accounting Performance Measures (October 2005)
  Frank Hartman

• Modelling credit risk for SMEs: Evidence from the US market (September 2007)
  Edward I. Altman and Gabriele Sabato

• The introduction of mandatory environmental reporting guidelines: Australian evidence (June 2007)
  Geoffrey R. Frost

Last updated 7 January 2010.