Richard H. Macve

London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Professor of Accounting

Houghton Street

London WC2A 2AE

United Kingdom

  • London School of Economics & Political Science (LSE) - Department of Accounting and Finance

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    • Tel: +44 20 7955 6138
    • Fax: +44 20 7955 7420
SCHOLARLY PAPERS

19

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Scholarly Papers (19)

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1.

Market Consistent Embedded Values as 'Fair Value' Measurements for Life Insurance Accounting: A Step Too Far With Finance Theory?

Number of pages: 53 Posted: 11 Jan 2007
Joanne Horton, Richard H. Macve and George Serafeim
University of Warwick - Warwick Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Downloads 1,918 (8,318)
Citation 1

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Fair Value, Life Insurance, Embedded Values, Market Efficiency, Risk

2.

Hicksian Income in the Conceptual Framework

Downloads 917 ( 26,054)
Citation 8

Hicksian Income in the Conceptual Framework

Number of pages: 41 Posted: 31 Mar 2010
Michael Bromwich, Richard H. Macve and Shyam Sunder
London School of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Yale University - School of Management
Downloads 914 (25,758)
Citation 9

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Income, Hicks, Conceptual Framework, FASB, IASB, Assets, Interest Rates, Conventions, Executive Stock Options

Hicksian Income in the Conceptual Framework

Abacus, Vol. 46, No. 3, pp. 348-376, September 2010
Number of pages: 29 Posted: 30 Aug 2010
Michael Bromwich and Richard H. Macve
London School of Economics and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 3 (690,859)
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Hicksian Income in the Conceptual Framework

Abacus, Vol. 46, No. 3, pp. 348-376, September 2010
Posted: 09 Feb 2011 Last Revised: 16 Aug 2011
Michael Bromwich, Richard H. Macve and Shyam Sunder
London School of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Yale University - School of Management

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Assets, Conceptual Framework, Conventions, Executive Stock Options, FASB, Hicks, IASB, Income, Interest Rates

3.

‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities: How to Resolve the ‘Revenue Recognition’ Conundrum?

Accounting and Business Research, 41, no. 5: 491–514.
Number of pages: 48 Posted: 07 Jul 2006 Last Revised: 19 Jul 2013
Joanne Horton, Richard H. Macve and George Serafeim
University of Warwick - Warwick Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Downloads 908 (26,386)

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Fair value, deprival value, contract liabilities, revenue recognition

4.

An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

ICAEW, Forthcoming
Number of pages: 141 Posted: 29 Sep 2007
Joanne Horton, Richard H. Macve and George Serafeim
University of Warwick - Warwick Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Downloads 750 (34,425)

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Insurance, fair value, measurement base, performance measurement

5.

Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China

British Accounting Review, Forthcoming
Number of pages: 50 Posted: 02 Feb 2014
Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 496 (59,193)

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Business history, China, comparative international accounting history, conceptual framework, conservatism, fair value, institutional rationalised myth

6.

What Should Be the Nature and Role of a Revised Conceptual Framework for International Accounting Standards?

Number of pages: 24 Posted: 02 Feb 2014
Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 329 (96,011)

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comparability, global financial reporting, International Financial Reporting Standards, Conceptual Framework, China

7.

The Development of China's Auditing Profession: Globalizing Translation Meets Self-Determination in Identity Construction

Number of pages: 91 Posted: 10 Feb 2015
Shuwen Deng and Richard H. Macve
Shanghai Stock Exchange and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 264 (121,689)

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Audit firms, China

8.

Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers

American Accounting Association, Financial Accounting Standards Committee 2011-2012 Working Paper, Received by Financial Accounting Standards Board (FASB) as 2011-230 Comment Letter No. 94, on 13 March 2012
Number of pages: 18 Posted: 08 Jan 2013
Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John Lacey, Richard H. Macve and Eiko Tsujiyama
French National Center for Scientific Research (CNRS), Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Waseda University - Graduate School of Commerce
Downloads 220 (146,045)

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revenue recognition, income to the firm, structuring opportunities

9.

'Old Hens Make the Best Soup': Accounting for the Earnings Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards

Accounting in Europe, 2014, Vol. 11, No. 1, 13-33
Number of pages: 36 Posted: 23 Apr 2014 Last Revised: 25 Apr 2014
Yuri Biondi, Eiko Tsujiyama, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John Lacey and Richard H. Macve
French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 209 (153,201)
Citation 1

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revenue recognition, income to the firm, structuring opportunities

10.

How China Has Built an Accounting and Auditing Profession with Potential Global Impact

Number of pages: 30 Posted: 23 Jan 2018
Shuwen Deng and Richard H. Macve
Shanghai Stock Exchange and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 200 (160,487)

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Chinese auditing profession, Chinese audit regulation, International professional services firms (IPSF)

11.

A Genealogy of Myths About the Rationality of Accounting in the West and in the East

Number of pages: 33 Posted: 02 Feb 2014
Keith Hoskin, Debin Ma and Richard H. Macve
Warwick Business School, London School of Economics & Political Science (LSE) - Department of Economic History and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 189 (168,203)
Citation 4

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Double-entry bookkeeping, China, myths, economic rationality

12.

The Development of Chinese Accounting and Bookkeeping before 1850: Initial Insights from the Tŏng Tài Shēng Business Account Books (1798-1850)

Number of pages: 37 Posted: 10 Feb 2015
Weipeng Yuan, Richard H. Macve and Debin Ma
Chinese Academy of Social Sciences (CASS) - Institute of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and London School of Economics & Political Science (LSE) - Department of Economic History
Downloads 187 (169,824)
Citation 1

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Chinese accounting archives of late Qīng era, Chinese business history, Sūzhōu măzì, double-entry bookkeeping (DEB)

13.

The Development of Chinese Accounting and Bookkeeping Before 1850: Insights from the Tŏng Tài Shēng Business Account Books (1798-1850)

(LSE) The London School of Economics and Political Science, Economic History Working Papers No. 220/2015
Number of pages: 37 Posted: 15 May 2015
Weipeng Yuan, Richard H. Macve and Debin Ma
Chinese Academy of Social Sciences (CASS) - Institute of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and London School of Economics & Political Science (LSE) - Department of Economic History
Downloads 87 (304,292)
Citation 1

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Chinese accounting archives of late Qīng era, Chinese business history, Sūzhōu măzì, double-entry bookkeeping (DEB)

14.

Perspectives from Mainland China, Hong Kong and the UK on the Potential Future Roles of China's Auditing Firms in the Global Profession.

Number of pages: 57 Posted: 22 Jan 2018
Shuwen Deng and Richard H. Macve
Shanghai Stock Exchange and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 66 (359,337)
Citation 1

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Chinese audit firms, Big4, IPSFs

15.

Contesting the Indigenous Development of 'Chinese Double-Entry Bookkeeping' and its Significance in China's Economic Institutions and Business Organization Before c.1850

Number of pages: 52 Posted: 10 Feb 2015
Keith Hoskin and Richard H. Macve
Warwick Business School and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 46 (421,650)
Citation 5

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Chinese accounting, double-entry, Sombart thesis, intercultural translation, mercantile capitalism

16.

'Trading Places': A UK (and IFRS) Comment

Number of pages: 13 Posted: 02 Feb 2014
Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 39 (449,349)
Citation 1

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IFRS, Myths, Actors, Research, Education

17.

Rational Evolution or Socially Constructed Counter-Myth? Cross-Cultural Perceptions of the Development of Chinese Commercial Accounting Up to C.1850 and Its Significance

Number of pages: 62 Posted: 10 Jun 2017
Keith Hoskin, Debin Ma and Richard H. Macve
Warwick Business School, London School of Economics & Political Science (LSE) - Department of Economic History and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 28 (500,553)

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Chinese accounting, double-entry bookkeeping, writing, Sombart thesis, cross-cultural translation, mercantile capitalism

18.

Perspectives From Mainland China, Hong Kong and the UK on the Development of China’s Auditing Firms: Implications and a Research Agenda

Accounting and Business Research, 2020
Number of pages: 75 Posted: 24 Mar 2020
Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 27 (505,907)

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Chinese auditing profession, International Auditing Standards (ISA), Big 4 and 2nd-tier audit networks, international professional service firms (IPSFs), auditing research

19.

Insights to Be Gained from the Study of Ancient Accounting History: Some Reflections on the New Edition of Finley's the Ancient Economy

European Accounting Review, Vol. 11, No. 2, July 2002
Posted: 23 Sep 2002
Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance

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