Selected papers~ SPECIAL EDITION - Index of

experiments is needed to assess users’
needs and expectations.
- Auditing and assurance issues that are
taking on greater importance as more
users demand assurance for the
sustainability information. Issues of which
standards to be used can be explored and
experiments would be used to assess
users’ expectations and how they react to
different types and levels of assurance.
- Financial distress and sustainability
consequences of accounting and
enforcement failures that are just now
being recognized as sustainability issues.
Research using traditional market
methods, notably the value relevance
model and bankruptcy prediction models
This agenda while ambitious gives definite
structure and clearly indicates a substantial
change in traditional view of accounting,
reporting, and auditing in a new era of
sustainability.
References:
Publications
1. Adams, Carol (2010), “Editorial”,
Sustainability Accounting, Management and
Policy Journal, Vol. 1, No. 1, pp. 5-9
2. Baboukardos, Diogenes (2011
forthcoming), “Transparency in Fair Value
Accounting under IFRS: An Examination of
Greek Listed Companies’ Level of
Compliance with IFRS Goodwill Disclosure
Requirements”, in The Economies of Balkan
and Eastern Europe Countries in the changed
world. Newcastle upon Tyne, UK: Cambridge
Scholars Publishing.
3. Baboukardos Diogenes (2010), “Does
Transparency Affect Relevance? Evidence
from Goodwill Disclosures of Listed
Companies on Athens Stock Exchange”,
Working Paper, Jönköping International
School of Business, Jönköping, Sweden.
4. Berger, Axel (2010), “The Development
and Status of Enforcement in the European
Union”, Accounting in Europe, Vol. 7, Nos.
1-2, pp. 15-35.
110
Brundtland, Gro H. (1987), Our Common
Future: The World Commission on
Environment and Development. Oxford, UK:
Oxford University Press.
5. Carrara, Mario, et al. (2010), “The impact
of IFRS on reporting for business
combinations: an in-depth analysis using the
telecommunications industry”, paper
presented at Asian-Pacific Conference on
International Accounting issues, Gold Coast,
Australia, and Nordic Financial Accounting
Conference, Copenhagen, Denmark,
November 2010.
6. Cunningham, Gary M. (1977), An
Accounting Research Framework for
Multinational Enterprises. Ann Arbor, MI,
USA: UMI Research Press.
7. Cunningham, Gary M. and Harris, Jean E.
(2001),“A Heuristic Framework for
Accountability of Governmental Subunits”
Public Management Review, Vol. 3 No. 2,
June 2001, pp. 145-165.
8. Cunningham, Gary M. and Harris, Jean E.
(2005) “Towards a Theory of Performance
Reporting in Achieving Public Sector
Accountability: A Field Study, Public
Budgeting & Finance Journal, Vol. 25 No. 2,
pp. 15-42.
9. Epstein, Mark. (2008), Making
Sustainability Work, Best Practices in
Managing and Measuring Corporate Social,
Environmental, and Economic Impacts. (San
Francisco, CA, USA: Greenleaf Publishing).
10. Fagerström, Arne, et al. (2009),
“Financial Reporting of Foreign Subsidiaries
to Multinational Parent Companies: A Field
Study” Journal for International Business
and Entrepreneurship Development Vol. 4,
No. 3, pp. 179-190
11. Fagerström, Arne, et al., (2007a)
“Research note: Compliance With
Consolidation (Group) Accounting
Standards-The Vertical Adjustment Issue:
Field Studies of Swedish Multinationals”,
International Journal of Accounting and
Performance Evaluation. Vol. 4 No. 6, 2007,
pp. 650-665.