IDEAS home Printed from https://ideas.repec.org/a/sae/ausman/v40y2015i1p36-88.html
   My bibliography  Save this article

A review of accounting research in the Asia Pacific region

Author

Listed:
  • Karen Benson

    (UQ Business School, The University of Queensland, Brisbane, QLD, Australia)

  • Peter M Clarkson

    (UQ Business School, The University of Queensland, Brisbane, QLD, Australia; Beedie School of Business, Simon Fraser University, Burnaby, BC, Canada)

  • Tom Smith
  • Irene Tutticci

Abstract

In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of the main accounting journals within the region along five dimensions. The nine journals we focus on are: Accounting, Auditing and Accountability Journal; Australian Accounting Review; Abacus; Accounting and Finance; Australian Journal of Management; Accounting Research Journal; Journal of Contemporary Accounting and Economics; Managerial Auditing Journal ; and Pacific Accounting Review . The five dimensions we consider are: the most frequently cited papers; topical coverage; impact on practice; research method; and noted authors. Our review leads us to conclude that the accounting journals published within the Asia Pacific region make a significant contribution to research and practice both within the region and internationally.

Suggested Citation

  • Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    • Handle: RePEc:sae:ausman:v:40:y:2015:i:1:p:36-88
    DOI: 10.1177/0312896214565121
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/0312896214565121
    Download Restriction: no
    File URL: https://libkey.io/10.1177/0312896214565121?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Yang Xu & Alicia Liwei Jiang & Neil Fargher & Elizabeth Carson, 2011. "Audit Reports in Australia during the Global Financial Crisis," Australian Accounting Review, CPA Australia, vol. 21(1), pages 22-31, March.
    2. Igor Goncharov & Allan Hodgson & Suntharee Lhaopadchan & Sonia Sanabria, 2013. "Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 163-184, March.
    3. Michael Bradbury & Helen Prangnell, 2005. "(Net) Fair Value Accounting for Forward Contracts," Australian Accounting Review, CPA Australia, vol. 15(37), pages 84-89, November.
    4. Carol Liu, M.H. & Zhuang, Zili, 2011. "Management earnings forecasts and the quality of analysts’ forecasts: The moderating effect of audit committees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(1), pages 31-45.
    5. Ron Bird & Francesco Momenté & Francesco Reggiani, 2012. "The market acceptance of corporate social responsibility: a comparison across six countries/regions," Australian Journal of Management, Australian School of Business, vol. 37(2), pages 153-168, August.
    6. Seungmin Chee & Richard Sloan & Aydin Uysal, 2013. "A framework for value investing," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 599-633, December.
    7. Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013. "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 7-30, April.
    8. Neal Arthur, 1990. "Financial Reporting to the Industries Assistance Commission: A Study in the Rôle of Accounting Information in Regulatory Decision Making," Australian Journal of Management, Australian School of Business, vol. 15(2), pages 217-241, December.
    9. Jane Culvenor & Donald Stokes & Stephen Taylor, 2002. "A Review of the Proposals for Reform of Independence of Australian Company Auditors," Australian Accounting Review, CPA Australia, vol. 12(27), pages 12-23, July.
    10. Mohd Hassan Che Haat & Rashidah Abdul Rahman & Sakthi Mahenthiran, 2008. "Corporate governance, transparency and performance of Malaysian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(8), pages 744-778, September.
    11. Bryan Howieson, 2011. "GFC or KFC?: How Standard Setters Were Battered and Fried," Australian Accounting Review, CPA Australia, vol. 21(1), pages 3-13, March.
    12. B Korcan Ak & Patricia M Dechow & Yuan Sun & Annika Yu Wang, 2013. "The use of financial ratio models to help investors predict and interpret significant corporate events," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 553-598, December.
    13. Ilia D Dichev & Feng Li, 2013. "Growth and accounting choice," Australian Journal of Management, Australian School of Business, vol. 38(2), pages 221-252, August.
    14. Dominic S.B. Soh & Nonna Martinov-Bennie, 2011. "The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(7), pages 605-622, July.
    15. Anne Wyatt & Margaret Abernethy, 2008. "Accounting for Intangible Investments," Australian Accounting Review, CPA Australia, vol. 18(2), pages 95-107, June.
    16. Ali Abedalqader Al-Thuneibat & Ream Tawfiq Ibrahim Al Issa & Rana Ahmad Ata Baker, 2011. "Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(4), pages 317-334, April.
    17. Kevin Clarke & Jack Flanagan & Sharron O'Neill, 2011. "Winning ARC grants: comparing accounting with other commerce‐related disciplines," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(3), pages 213-244, November.
    18. Roman Lanis & Grant Richardson, 2013. "Corporate social responsibility and tax aggressiveness: a test of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(1), pages 75-100, January.
    19. Paul Docherty & Howard Chan & Steve Easton, 2011. "Asset tangibility, industry representation and the cross section of equity returns," Australian Journal of Management, Australian School of Business, vol. 36(1), pages 75-87, April.
    20. Joshua Ronen, 2008. "To Fair Value or Not to Fair Value: A Broader Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 181-208, June.
    21. Leung, Sidney & Srinidhi, Bin & Lobo, Gerald, 2012. "Family control and idiosyncratic volatility: Evidence from listed firms in Hong Kong," Journal of Contemporary Accounting and Economics, Elsevier, vol. 8(1), pages 39-52.
    22. Roger Simnett & Wendy Green & Peter Roebuck, 1993. "Disclosure Of Audit Committees by Public Companies in Australia 1988–1990," Australian Accounting Review, CPA Australia, vol. 3(5), pages 43-50, May.
    23. Holger Daske & Günther Gebhardt, 2006. "International financial reporting standards and experts’ perceptions of disclosure quality," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 461-498, September.
    24. Paul Mather & Graham Peirson, 2006. "Financial covenants in the markets for public and private debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(2), pages 285-307, June.
    25. Isabel Gordon, 2012. "Superannuation in Society: What are the Accountability Relationships and is there a Role for (Group) Accounting?," Australian Accounting Review, CPA Australia, vol. 22(2), pages 142-154, June.
    26. Husam Aldamen & Keith Duncan, 2013. "Pricing of innate and discretionary accruals in Australian debt," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 31-53, March.
    27. Gonzalo Rodríguez‐Pérez & John Slof & Magda Solà & Margarita Torrent & Immaculada Vilardell, 2011. "Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 61-84, March.
    28. Larelle Chapple & Peter M. Clarkson & Christopher J. Peters, 2005. "Impact of the Corporate Law Economic Reform Program Act 1999 on initial public offering prospectus earnings forecasts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(1), pages 67-94, March.
    29. Zhuoming Wang & Muhammad Jahangir Ali & Mahmoud Al-Akra, 2013. "Value relevance of voluntary disclosure and the global financial crisis: evidence from China," Managerial Auditing Journal, Emerald Group Publishing, vol. 28(5), pages 444-468, May.
    30. Cheng Lai & Stephen L. Taylor, 2008. "Estimating and validating a firm‐year‐specific measure of conservatism: Australian evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 673-695, December.
    31. Robert H. Chenhall & David Smith, 2011. "A review of Australian management accounting research: 1980–2009," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(1), pages 173-206, March.
    32. Irene Tempone & Marie Kavanagh & Naomi Segal & Phil Hancock & Bryan Howieson & Jenny Kent, 2012. "Desirable generic attributes for accounting graduates into the twenty‐first century," Accounting Research Journal, Emerald Group Publishing Limited, vol. 25(1), pages 41-55, July.
    33. Rosalyn Oei & Alan Ramsay & Paul Mather, 2008. "Earnings persistence, accruals and managerial share ownership," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 475-502, September.
    34. Terry Shevlin, 2013. "Some personal observations on the debate on the link between financial reporting quality and the cost of equity capital," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 447-473, December.
    35. Terrence J. Shevlin, 1981. "Measuring Abnormal Performance on the Australian Securities Market," Australian Journal of Management, Australian School of Business, vol. 6(1), pages 67-108, June.
    36. Richard Copp & Michael L. Kremmer & Eduardo Roca, 2010. "Should funds invest in socially responsible investments during downturns?," Accounting Research Journal, Emerald Group Publishing Limited, vol. 23(3), pages 254-266, November.
    37. Ray Ball & Philip Brown & Frank J. Finn, 1977. "Share Capitalization Changes, Information, And the Australian Equity Market," Australian Journal of Management, Australian School of Business, vol. 2(2), pages 105-125, October.
    38. Christopher S Armstrong & Antonio Davila & George Foster & John RM Hand, 2011. "Market-to-revenue multiples in public and private capital markets," Australian Journal of Management, Australian School of Business, vol. 36(1), pages 15-57, April.
    39. Doaa Aly & Jon Simon & Khaled Hussainey, 2010. "Determinants of corporate internet reporting: evidence from Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 182-202, January.
    40. Kym Butcher & Graeme Harrison & Jill McKinnon & Philip Ross, 2011. "Auditor appointment in compulsory audit tendering," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(2), pages 104-149, September.
    41. G. Grossi & M. Soverchia, 2011. "European Commission Adoption of IPSAS to Reform Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 47(4), pages 525-552, December.
    42. Jeff Coulton & Sarah Taylor & Stephen Taylor, 2005. "Is ‘benchmark beating’ by Australian firms evidence of earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(4), pages 553-576, December.
    43. Blanca Pérez-Gladish & Karen Benson & Robert Faff, 2012. "Profiling socially responsible investors: Australian evidence," Australian Journal of Management, Australian School of Business, vol. 37(2), pages 189-209, August.
    44. Wu, Y. & Gaunt, C. & Gray, S., 2010. "A comparison of alternative bankruptcy prediction models," Journal of Contemporary Accounting and Economics, Elsevier, vol. 6(1), pages 34-45.
    45. Hironori Fukukawa & Theodore J. Mock & Arnold Wright, 2011. "Client Risk Factors and Audit Resource Allocation Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 85-108, March.
    46. Stacey Cowan & Craig Deegan, 2011. "Corporate disclosure reactions to Australia’s first national emission reporting scheme," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(2), pages 409-436, June.
    47. Tracy C. Artiach & Peter M. Clarkson, 2011. "Disclosure, conservatism and the cost of equity capital: A review of the foundation literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(1), pages 2-49, March.
    48. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    49. Jayne M. Godfrey & Ping‐Sheng Koh, 2009. "Goodwill impairment as a reflection of investment opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 117-140, March.
    50. Magdy Farag & Rafik Elias, 2011. "Relative audit fees and client loyalty in the audit market," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(1), pages 79-93, July.
    51. Jacquelyn E Humphrey & Darren D Lee & Yaokan Shen, 2012. "The independent effects of environmental, social and governance initiatives on the performance of UK firms," Australian Journal of Management, Australian School of Business, vol. 37(2), pages 135-151, August.
    52. Christos A. Grambovas & Begoña Giner & Demetris Christodoulou, 2006. "Earnings conservatism: panel data evidence from the European Union and the United States," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 354-378, September.
    53. Christopher Nobes & Jordi Perramon, 2013. "Firm Size and National Profiles of IFRS Policy Choice," Australian Accounting Review, CPA Australia, vol. 23(3), pages 208-215, September.
    54. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    55. Grantley Taylor & Grant Richardson & Greg Tower & Phil Hancock, 2012. "The determinants of reserves disclosure in the extractive industries: evidence from Australian firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52, pages 373-402, October.
    56. Peter Baxter & Julie Cotter, 2009. "Audit committees and earnings quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(2), pages 267-290, June.
    57. Ken T. Trotman & Hwee C. Tan & Nicole Ang, 2011. "Fifty‐year overview of judgment and decision‐making research in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(1), pages 278-360, March.
    58. Ilias G. Basioudis & Paul de Lange & Themin Suwardy & Paul Wells, 2012. "Accounting students' perceptions of a Learning Management System," Accounting Research Journal, Emerald Group Publishing Limited, vol. 25(2), pages 72-86, September.
    59. Anwer S. Ahmed & Scott Duellman, 2011. "Evidence on the role of accounting conservatism in monitoring managers’ investment decisions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(3), pages 609-633, September.
    60. Zoltan Matolcsy & Jonathan Tyler & Peter Wells, 2012. "Is continuous disclosure associated with board independence?," Australian Journal of Management, Australian School of Business, vol. 37(1), pages 99-124, April.
    61. Karen Benson & Robert Faff & Tom Smith & Steven Cahan, 2014. "Fifty years of finance research in the Asia Pacific Basin," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 335-363, June.
    62. Anna‐Maija Lantto & Petri Sahlström, 2009. "Impact of International Financial Reporting Standard adoption on key financial ratios," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(2), pages 341-361, June.
    63. Millicent Chang & Juliana Ng & Karen Yu, 2008. "The Influence of Analyst and Management Forecasts on Investor Decision Making: An Experimental Approach," Australian Journal of Management, Australian School of Business, vol. 33(1), pages 47-67, June.
    64. Lee-Seok Hwang & Woo-Jong Lee, 2013. "Stock Return Predictability of Residual-Income-Based Valuation: Risk or Mispricing?," Abacus, Accounting Foundation, University of Sydney, vol. 49(2), pages 219-241, June.
    65. ,, 2002. "Problems And Solutions," Econometric Theory, Cambridge University Press, vol. 18(1), pages 193-194, February.
    66. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor‐network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 161-193, February.
    67. Ron Bird & Matthew Grosse & Danny Yeung, 2013. "The market response to exploration, resource and reserve announcements by mining companies: Australian data," Australian Journal of Management, Australian School of Business, vol. 38(2), pages 311-331, August.
    68. Nives Botica Redmayne & Fawzi Laswad, 2013. "An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting Regimes," Australian Accounting Review, CPA Australia, vol. 23(1), pages 88-99, March.
    69. Colin Ferguson & Poh‐Sun Seow, 2011. "Accounting information systems research over the past decade: Past and future trends," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(1), pages 235-251, March.
    70. Stephen Taylor, 2009. "Capital Markets Regulation: How Can Accounting Research Contribute?," Australian Accounting Review, CPA Australia, vol. 19(4), pages 319-325, December.
    71. Greg Clinch & Damian Fuller & Brett Govendir & Peter Wells, 2012. "The accrual anomaly: Australian evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(2), pages 377-394, June.
    72. Angela Hecimovic & Nonna Martinov-Bennie & Peter Roebuck, 2009. "The Force of Law: Australian Auditing Standards and Their Impact on the Auditing Profession," Australian Accounting Review, CPA Australia, vol. 19(1), pages 1-10, March.
    73. Mariannunziata Liguori & Ileana Steccolini, 2012. "Accounting change: explaining the outcomes, interpreting the process," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(1), pages 27-70, January.
    74. Cheng Y Lai & Yang Li & Yaowen Shan & Stephen Taylor, 2013. "Costs of mandatory international financial reporting standards: Evidence of reduced accrual reliability," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 491-521, December.
    75. Zoltan Matolcsy & Anne Wyatt, 2006. "Capitalized intangibles and financial analysts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 457-479, September.
    76. Christopher Nobes, 2011. "IFRS Practices and the Persistence of Accounting System Classification," Abacus, Accounting Foundation, University of Sydney, vol. 47(3), pages 267-283, September.
    77. Jong-Seo Choi & Young-Min Kwak & Chongwoo Choe, 2010. "Corporate social responsibility and corporate financial performance: Evidence from Korea," Australian Journal of Management, Australian School of Business, vol. 35(3), pages 291-311, December.
    78. Brad Potter & Tom Ravlic & Sue Wright, 2013. "Developing Accounting Regulations that Reflect Public Viewpoints: The Australian Solution to Differential Reporting," Australian Accounting Review, CPA Australia, vol. 23(1), pages 18-28, March.
    79. Holger Erchinger, 2012. "IFRS in the United States – Developments and Current Status," Australian Accounting Review, CPA Australia, vol. 22(3), pages 248-256, September.
    80. Edward I. Altman & Gabriele Sabato, 2013. "MODELING CREDIT RISK FOR SMEs: EVIDENCE FROM THE US MARKET," World Scientific Book Chapters, in: Oliviero Roggi & Edward I Altman (ed.), Managing and Measuring Risk Emerging Global Standards and Regulations After the Financial Crisis, chapter 9, pages 251-279, World Scientific Publishing Co. Pte. Ltd..
    81. Wan-Hussin, Wan Nordin & Bamahros, Hasan Mohammed, 2013. "Do investment in and the sourcing arrangement of the internal audit function affect audit delay?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 19-32.
    82. Stephen H. Penman, 2010. "Financial Forecasting, Risk and Valuation: Accounting for the Future," Abacus, Accounting Foundation, University of Sydney, vol. 46(2), pages 211-228, June.
    83. Greg Clinch, 1995. "Capital Markets Research And The Goodwill Debate," Australian Accounting Review, CPA Australia, vol. 5(9), pages 22-30, June.
    84. Li-Chiu Chi & Tseng-Chung Tang, 2006. "Bankruptcy Prediction: Application of Logit Analysis in Export Credit Risks," Australian Journal of Management, Australian School of Business, vol. 31(1), pages 17-27, June.
    85. Griffin, Paul A. & Lont, David H., 2011. "Audit fees around dismissals and resignations: Additional evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(2), pages 65-81.
    86. James A. Ohlson, 1978. "On the Theory of Residual Analyses and Abnormal Performance Metrics," Australian Journal of Management, Australian School of Business, vol. 3(2), pages 175-193, October.
    87. Hwee Ping Koh & Glennda Scully & David R. Woodliff, 2011. "The impact of cumulative pressure on accounting students’ propensity to commit plagiarism: an experimental approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(4), pages 985-1005, December.
    88. R. R. Officer, 2004. "Public or Private: Where Government Should Draw the Line," Australian Accounting Review, CPA Australia, vol. 14(33), pages 22-26, July.
    89. Jan Bebbington & Carlos Larrinaga & Jose M. Moneva, 2008. "Corporate social reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 337-361, March.
    90. Henry Jarva, 2014. "Economic consequences of SFAS 142 goodwill write-offs," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(1), pages 211-235, March.
    91. Mandy M Cheng & Habib Mahama, 2011. "The impact of capital proposal guidelines and perceived preparer biases on reviewers’ investment evaluation decisions," Australian Journal of Management, Australian School of Business, vol. 36(3), pages 349-370, December.
    92. Andrew Ferguson & Matthew Grosse & Stephen Kean & Tom Scott, 2011. "Your Governance or Mine?," Australian Accounting Review, CPA Australia, vol. 21(4), pages 406-417, December.
    93. David Collins & Ian Dewing & Peter Russell, 2012. "New roles for auditors and reporting accountants in UK banking supervision under the Banking Act 1987," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(3), pages 535-565, March.
    94. Sharad Asthana & Steven Balsam & Sungsoo Kim, 2009. "The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(1), pages 4-26, July.
    95. Doris M. Merkl‐Davies & Niamh M. Brennan & Stuart J. McLeay, 2011. "Impression management and retrospective sense‐making in corporate narratives," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 315-344, March.
    96. ChunLei Yang & Sven Modell, 2013. "Power and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(1), pages 101-132, January.
    97. Allan Barton, 2009. "The Use and Abuse of Accounting in the Public Sector Financial Management Reform Program in Australia," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 221-248, June.
    98. Malcolm C. Miller & Janice A. Loftus, 1993. "SAC 4 And The Challenge To The Mandatory Status Of Concepts Statements," Australian Accounting Review, CPA Australia, vol. 3(5), pages 2-10, May.
    99. ,, 2002. "Problems And Solutions," Econometric Theory, Cambridge University Press, vol. 18(2), pages 541-545, April.
    100. Greg Clinch, 2013. "Disclosure quality, diversification and the cost of capital," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 475-489, December.
    101. Andrew C. Worthington & Tracey West, 2004. "Australian Evidence Concerning the Information Content of Economic Value-Added," Australian Journal of Management, Australian School of Business, vol. 29(2), pages 201-223, December.
    102. Kasipillai, Jeyapalan & Mahenthiran, Sakthi, 2013. "Deferred taxes, earnings management, and corporate governance: Malaysian evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 1-18.
    103. Nadia Albu & Cătălin Nicolae Albu, 2012. "International Financial Reporting Standards in an Emerging Economy: Lessons from Romania," Australian Accounting Review, CPA Australia, vol. 22(4), pages 341-352, December.
    104. Malcolm C. Miller, 1995. "The Credibility Of Australian Financial Reporting: Are The Co-regulation Arrangements Working?," Australian Accounting Review, CPA Australia, vol. 5(10), pages 3-16, November.
    105. Ahsan Habib, 2012. "Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis," Abacus, Accounting Foundation, University of Sydney, vol. 48(2), pages 214-248, June.
    106. Charles J. Corrado, 2011. "Event studies: A methodology review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(1), pages 207-234, March.
    107. Salma Ibrahim & Li Xu & Genese Rogers, 2011. "Real and accrual‐based earnings management and its legal consequences," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(1), pages 50-78, July.
    108. Ike Mathur & Manohar Singh, 2011. "Corporate political strategies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(1), pages 252-277, March.
    109. Mukesh Garg & Vic Naiker & Farshid Navissi, 2012. "Equity value implications of the SEC Exchange Act Rule 13a-14: a litigation cost perspective," Australian Journal of Management, Australian School of Business, vol. 37(1), pages 77-98, April.
    110. Martijn van der Steen, 2011. "The emergence and change of management accounting routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 502-547, May.
    111. John Quiggin, 2004. "Risk, PPPs AND THE Public Sector Comparator," Australian Accounting Review, CPA Australia, vol. 14(33), pages 51-61, July.
    112. Richard G. Sloan, 1987. "Bonus Issues, Share Splits and Ex-Day Share Price Behaviour: Australian Evidence," Australian Journal of Management, Australian School of Business, vol. 12(2), pages 277-291, December.
    113. Tao, Ngoc Bich & Hutchinson, Marion, 2013. "Corporate governance and risk management: The role of risk management and compensation committees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 83-99.
    114. Paul A. Griffin & David H. Lont & Benjamin Segal, 2011. "Enforcement and disclosure under regulation fair disclosure: an empirical analysis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(4), pages 947-983, December.
    115. Geoff Frost & Stewart Jones & Janice Loftus & Sandra Laan, 2005. "A Survey of Sustainability Reporting Practices of Australian Reporting Entities," Australian Accounting Review, CPA Australia, vol. 15(35), pages 89-96, March.
    116. Richard Petty & Suresh Cuganesan, 2005. "Voluntary Disclosure of Intellectual Capital by Hong Kong Companies: Examining Size, Industry and Growth Effects Over Time," Australian Accounting Review, CPA Australia, vol. 15(36), pages 40-50, July.
    117. Alfred Wagenhofer, 2009. "Global accounting standards: reality and ambitions," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(1), pages 68-80, July.
    118. Charles H. Cho & Martin Freedman & Dennis M. Patten, 2012. "Corporate disclosure of environmental capital expenditures," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(3), pages 486-507, March.
    119. Pamela Kent & James Routledge & Jenny Stewart, 2010. "Innate and discretionary accruals quality and corporate governance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 171-195, March.
    120. Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson, 2014. "Criminal convictions and risk taking," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 497-523, November.
    121. Aleksandra Pop‐Vasileva & Kevin Baird & Bill Blair, 2011. "University corporatisation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 408-439, May.
    122. Husam Aldamen & Keith Duncan & Simone Kelly & Ray McNamara & Stephan Nagel, 2012. "Audit committee characteristics and firm performance during the global financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(4), pages 971-1000, December.
    123. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments — a Rejoinder," Australian Accounting Review, CPA Australia, vol. 17(43), pages 75-84, November.
    124. B. Malsch & Y. Gendron & F. Grazzini, 2011. "Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature," Post-Print halshs-00783872, HAL.
    125. Jayne Godfrey & Paul Mather & Alan Ramsay, 2003. "Earnings and Impression Management in Financial Reports: The Case of CEO Changes," Abacus, Accounting Foundation, University of Sydney, vol. 39(1), pages 95-123, February.
    126. Elmar R. Venter & David Emanuel & Steven F. Cahan, 2014. "The Value Relevance of Mandatory Non-GAAP Earnings," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 1-24, March.
    127. Lee D. Parker & James Guthrie & Simon Linacre, 2011. "The relationship between academic accounting research and professional practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 5-14, January.
    128. Kathryn Trewavas & Nives Botica Redmayne & Fawzi Laswad, 2012. "The Impact of IFRS Adoption on Public Sector Financial Statements," Australian Accounting Review, CPA Australia, vol. 22(1), pages 86-102, March.
    129. Marion R. Hutchinson & Majella Percy & Leyal Erkurtoglu, 2008. "An investigation of the association between corporate governance, earnings management and the effect of governance reforms," Accounting Research Journal, Emerald Group Publishing Limited, vol. 21(3), pages 239-262, November.
    130. Kathleen Herbohn & Vanitha Ragunathan, 2008. "Auditor reporting and earnings management: some additional evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 575-601, December.
    131. Patricia Dechow, 1987. "The Share Market's Assessment of Initial Acquisitions by Seven Controversial Investors," Australian Journal of Management, Australian School of Business, vol. 12(1), pages 23-48, June.
    132. Gary S. Monroe, 2002. "Auditor Independence: Problems and Solutions," Australian Accounting Review, CPA Australia, vol. 12(27), pages 2-2, July.
    133. Jong-Seo Choi & Young-Min Kwak & Chongwoo Choe, 2014. "Earnings Management Surrounding CEO Turnover: Evidence from Korea," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 25-55, March.
    134. Kieran James & Janice How & Peter Verhoeven, 2008. "Did the goodwill accounting standard impose material economic consequences on Australian acquirers?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 625-647, December.
    135. Richard D. Morris & Tam Pham & Sidney J. Gray, 2011. "The Value Relevance of Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 47(2), pages 205-233, June.
    136. Carol Adams & Ambika Zutshi, 2004. "Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable," Australian Accounting Review, CPA Australia, vol. 14(34), pages 31-39, November.
    137. Colleen Hayes, 2002. "The Ramsay Report and the Regulation of Auditor Independence in Australia," Australian Accounting Review, CPA Australia, vol. 12(27), pages 3-11, July.
    138. Stephen Gray & Jason Hall & Drew Klease & Alan McCrystal, 2009. "Bias, stability, and predictive ability in the measurement of systematic risk," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(3), pages 220-236, November.
    139. Unknown, 2005. "Forward," 2005 Conference: Slovenia in the EU - Challenges for Agriculture, Food Science and Rural Affairs, November 10-11, 2005, Moravske Toplice, Slovenia 183804, Slovenian Association of Agricultural Economists (DAES).
    140. Michael Bradbury, 2011. "Direct or Indirect Cash Flow Statements?," Australian Accounting Review, CPA Australia, vol. 21(2), pages 124-130, June.
    141. Doris M. Merkl-Davies & Niamh Brennan & Stuart McLeay, 2011. "Impression management and retrospective sense-making in corporate narratives : a social psychology perspective," Open Access publications 10197/2900, Research Repository, University College Dublin.
    142. Steven E. Salterio, 2012. "Fifteen years in the trenches: Auditor–client negotiations exposed and explored," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52, pages 233-286, October.
    143. Ferdinand A. Gul & Judy Tsui & Dan S. Dhaliwal, 2006. "Non‐audit services, auditor quality and the value relevance of earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(5), pages 797-817, December.
    144. ,, 2002. "Problems And Solutions," Econometric Theory, Cambridge University Press, vol. 18(4), pages 1007-1017, August.
    145. David Holland & Alan Ramsay, 2003. "Do Australian companies manage earnings to meet simple earnings benchmarks?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(1), pages 41-62, March.
    146. Le Luo & Qingliang Tang & Yi‐Chen Lan, 2013. "Comparison of propensity for carbon disclosure between developing and developed countries," Accounting Research Journal, Emerald Group Publishing Limited, vol. 26(1), pages 6-34, July.
    147. Haiyan Jiang & Ahsan Habib, 2009. "The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(3), pages 275-304, November.
    148. N. A. Sinclair & V. A. Fatseas & K. T. Trotman, 1986. "Security Price Reaction to Qualitative Forecast Infor Mation," Australian Journal of Management, Australian School of Business, vol. 11(2), pages 231-240, December.
    149. Andrew Ferguson, 2005. "A Review of Australian Audit Pricing Literature," Accounting Research Journal, Emerald Group Publishing, vol. 18(2), pages 54-62, September.
    150. Jennifer K Gippel, 2013. "A revolution in finance?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 125-146, April.
    151. Chi, Wuchun & Liu, Chiawen & Wang, Taychang, 2009. "What affects accounting conservatism: A corporate governance perspective," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(1), pages 47-59.
    152. Christopher Nobes, 2008. "Accounting Classification in the IFRS Era," Australian Accounting Review, CPA Australia, vol. 18(3), pages 191-198, September.
    153. Sophie Bentwood & Philip Lee, 2012. "Benchmark Management During Australia's Transition to International Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 48(1), pages 59-85, March.
    154. Marie H. Kavanagh & Lyndal Drennan, 2008. "What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 279-300, June.
    155. Jilnaught Wong & Norman Wong, 2010. "Voluntary disclosure of operating income," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 221-239, March.
    156. Donna L. Street, 2012. "IFRS in the United States: If, When and How," Australian Accounting Review, CPA Australia, vol. 22(3), pages 257-274, September.
    157. Bertrand Malsch & Yves Gendron & Frédérique Grazzini, 2011. "Investigating interdisciplinary translations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 194-228, February.
    158. Peter Easton & Peter Eddey, 1997. "The Relevance of Asset Revaluations over an Economic Cycle," Australian Accounting Review, CPA Australia, vol. 7(13), pages 22-30, May.
    159. Lee D. Parker & Philip Ritson, 2011. "Accounting's Latent Classicism: Revisiting Classical Management Origins," Abacus, Accounting Foundation, University of Sydney, vol. 47(2), pages 234-265, June.
    160. Philip D. Palmer, 2013. "Exploring attitudes to financial reporting in the Australian not-for-profit sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 217-241, March.
    161. Janek Ratnatunga & Manzurul Alam, 2011. "Strategic Governance and Management Accounting: Evidence From a Case Study," Abacus, Accounting Foundation, University of Sydney, vol. 47(3), pages 343-382, September.
    162. Zabihollah Rezee & Reza Espahbodi & Pouran Espahbodi & Hassan Espahbodi, 2012. "Firm Characteristics and Stock Price," Abacus, Accounting Foundation, University of Sydney, vol. 48(4), pages 473-501, December.
    163. Jeremy Galbreath & Paul Shum, 2012. "Do customer satisfaction and reputation mediate the CSR–FP link? Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 37(2), pages 211-229, August.
    164. M. McGrae & M. Aiken, 1994. "AAS 29 And Public-Sector Reporting: Unresolved Issues," Australian Accounting Review, CPA Australia, vol. 4(8), pages 65-72, November.
    165. Wayne Guay & SP Kothari & Susan Shu, 2011. "Properties of implied cost of capital using analysts’ forecasts," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 125-149, August.
    166. K. Hung Chan & Phyllis L. L. Mo & Amy Y. Zhou & Steven Cahan, 2013. "Government ownership, corporate governance and tax aggressiveness: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1029-1051, December.
    167. Brett Govendir & Peter Wells, 2014. "The influence of the accruals generating process on earnings persistence," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 593-614, November.
    168. Peter Collett & Jayne Godfrey & Sue Hrasky, 1998. "Standard-setting in Australia: Implications of Recent Radical Reform Proposals," Australian Accounting Review, CPA Australia, vol. 8(16), pages 9-17, November.
    169. David Heald & George Georgiou, 2011. "The Macro‐Fiscal Role of the U.K. Whole of Government Account," Abacus, Accounting Foundation, University of Sydney, vol. 47(4), pages 446-476, December.
    170. Andrew Lepone & Henry Leung & J George Li, 2013. "Unequal access to analyst research," Australian Journal of Management, Australian School of Business, vol. 38(2), pages 253-277, August.
    171. Jacqueline M. Drew & Michael E. Drew, 2010. "Establishing additionality: fraud vulnerabilities in the clean development mechanism," Accounting Research Journal, Emerald Group Publishing Limited, vol. 23(3), pages 243-253, November.
    172. Peter Kien Pham & Jo-Ann Suchard & Jason Zein, 2011. "Corporate governance and alternative performance measures: evidence from Australian firms," Australian Journal of Management, Australian School of Business, vol. 36(3), pages 371-386, December.
    173. Mazlina Mustapha & Ayoib Che Ahmad, 2011. "Agency theory and managerial ownership: evidence from Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(5), pages 419-436, May.
    174. Allan Barton, 2007. "Accrual Accounting and Budgeting Systems Issues in Australian Governments," Australian Accounting Review, CPA Australia, vol. 17(41), pages 38-50, March.
    175. Cristina Gaio & Clara Raposo, 2011. "Earnings quality and firm valuation: international evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(2), pages 467-499, June.
    176. Angela Hecimovic & Nonna Martinov-Bennie, 2011. "The Differential Impact of the Force of Law Australian Auditing Standards," Australian Accounting Review, CPA Australia, vol. 21(2), pages 183-192, June.
    177. George J. Benston & Michael Bromwich & Alfred Wagenhofer, 2006. "Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 165-188, June.
    178. Clive Gaunt & Steven Cahan, 2014. "Accounting and Finance: authorship and citation trends," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 441-465, June.
    179. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1037-1070, October.
    180. Irene Karamanou, 2011. "On the Determinants of Optimism in Financial Analyst Earnings Forecasts: The Effect of the Market's Ability to Adjust for the Bias," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 1-26, March.
    181. Michael Mitchell & Allan Curtis & Penny Davidson, 2012. "Can triple bottom line reporting become a cycle for “double loop” learning and radical change?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(6), pages 1048-1068, July.
    182. Jenny Goodwin‐Stewart & Pamela Kent, 2006. "Relation between external audit fees, audit committee characteristics and internal audit," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 387-404, September.
    183. Joanne Horton & Richard Macve, 2000. "‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting," Australian Accounting Review, CPA Australia, vol. 10(21), pages 26-39, July.
    184. ,, 2002. "Problems And Solutions," Econometric Theory, Cambridge University Press, vol. 18(6), pages 1461-1465, December.
    185. Greg Clinch & Brett Lombardi, 2011. "Information and the cost of capital: The Easley-O’Hara (2004) model with endogenous information acquisition," Australian Journal of Management, Australian School of Business, vol. 36(1), pages 5-14, April.
    186. Geoffrey R. Frost, 2007. "The Introduction of Mandatory Environmental Reporting Guidelines: Australian Evidence," Abacus, Accounting Foundation, University of Sydney, vol. 43(2), pages 190-216, June.
    187. Lee D. Parker, 2012. "Beyond the ticket and the brand: imagining an accounting research future," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(4), pages 1153-1182, December.
    188. Larelle Chapple & Peter M. Clarkson & Daniel L. Gold, 2013. "The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme ( ETS )," Abacus, Accounting Foundation, University of Sydney, vol. 49(1), pages 1-33, March.
    189. Peter M. Clarkson & Michael B. Overell & Larelle Chapple, 2011. "Environmental Reporting and its Relation to Corporate Environmental Performance," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 27-60, March.
    190. Steven Cahan & David Emanuel & David Hay & Norman Wong, 2008. "Non‐audit fees, long‐term auditor–client relationships and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 181-207, June.
    191. Stephen H. Penman, 2009. "Accounting for Intangible Assets: There is Also an Income Statement," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 358-371, September.
    192. Wendy Beekes & Philip Brown & Qiyu Zhang & Steven Cahan, 2015. "Corporate governance and the informativeness of disclosures in Australia: a re-examination," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(4), pages 931-963, December.
    193. B. Malsch & Y. Gendron & F. Grazzini, 2011. "Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature," Post-Print halshs-00586846, HAL.
    194. Geoffrey Whittington, 2008. "Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 139-168, June.
    195. Robyn Moroney & Carolyn Windsor & Yong Ting Aw, 2012. "Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(3), pages 903-939, September.
    196. Paul Andon, 2012. "Accounting‐related research in PPPs/PFIs: present contributions and future opportunities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(5), pages 876-924, June.
    197. ,, 2002. "Problems And Solutions," Econometric Theory, Cambridge University Press, vol. 18(5), pages 1273-1289, October.
    198. Charl de Villiers & Chris van Staden, 2011. "Shareholder Requirements for Compulsory Environmental Information in Annual Reports and on Websites," Australian Accounting Review, CPA Australia, vol. 21(4), pages 317-326, December.
    199. Julie Cotter & Ann Tarca & Marvin Wee, 2012. "IFRS adoption and analysts’ earnings forecasts: Australian evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(2), pages 395-419, June.
    200. Mike Dempsey, 2013. "The Capital Asset Pricing Model ( CAPM ): The History of a Failed Revolutionary Idea in Finance?," Abacus, Accounting Foundation, University of Sydney, vol. 49, pages 7-23, January.
    201. Wei Qian & Roger Burritt & Gary Monroe, 2011. "Environmental management accounting in local government," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(1), pages 93-128, January.
    202. Duh, Rong-Ruey & Hsu, Audrey Wen-hsin & Alves, Paulo Alexandre Pimenta, 2012. "The impact of IAS 39 on the risk-relevance of earnings volatility: Evidence from foreign banks cross-listed in the USA," Journal of Contemporary Accounting and Economics, Elsevier, vol. 8(1), pages 23-38.
    203. Brandon Gipper & Brett J Lombardi & Douglas J Skinner, 2013. "The politics of accounting standard-setting: A review of empirical research," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 523-551, December.
    204. Pamela Kent & Karen Ung, 2003. "Voluntary Disclosure of Forward-Looking Earnings Information in Australia," Australian Journal of Management, Australian School of Business, vol. 28(3), pages 273-285, December.
    205. Tyrone M. Carlin & Nigel Finch, 2009. "Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 19(4), pages 326-336, December.
    206. Fung, Simon Y.K. & Goodwin, John, 2013. "Short-term debt maturity, monitoring and accruals-based earnings management," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 67-82.
    207. Laurie Hunter & Elizabeth Webster & Anne Wyatt, 2005. "Measuring Intangible Capital: A Review of Current Practice," Australian Accounting Review, CPA Australia, vol. 15(36), pages 4-21, July.
    208. Andrew B. Jackson & Michael Moldrich & Peter Roebuck, 2008. "Mandatory audit firm rotation and audit quality," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 420-437, May.
    209. Paul A. Griffin & Yuan Sun & Steven Cahan, 2013. "Strange bedfellows? Voluntary corporate social responsibility disclosure and politics," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 867-903, December.
    210. R.M. Haniffa & T. E. Cooke, 2002. "Culture, Corporate Governance and Disclosure in Malaysian Corporations," Abacus, Accounting Foundation, University of Sydney, vol. 38(3), pages 317-349, October.
    211. Stephen Owusu‐Ansah & Joanna Yeoh, 2005. "The effect of legislation on corporate disclosure practices," Abacus, Accounting Foundation, University of Sydney, vol. 41(1), pages 92-109, February.
    212. Samantha Sin & Edward Watts, 2000. "The Information Content of Losses: Shareholder Liquidation Option and Earnings Reversals," Australian Journal of Management, Australian School of Business, vol. 25(3), pages 327-338, December.
    213. Jacqueline L. Birt & Chris M. Bilson & Tom Smith & Robert E. Whaley, 2006. "Ownership, Competition, and Financial Disclosure," Australian Journal of Management, Australian School of Business, vol. 31(2), pages 235-263, December.
    214. Julie Cotter & Muftah M Najah, 2012. "Institutional investor influence on global climate change disclosure practices," Australian Journal of Management, Australian School of Business, vol. 37(2), pages 169-187, August.
    215. Kam C. Chan & Jamie Y. Tong & Frank F. Zhang, 2012. "Accounting Journal Rankings, Authorship Patterns and the Author Affiliation Index," Australian Accounting Review, CPA Australia, vol. 22(4), pages 407-417, December.
    216. Ross L. Watts, 1977. "Corporate Financial Statements, A Product of the Market and Political Processes," Australian Journal of Management, Australian School of Business, vol. 2(1), pages 53-75, April.
    217. Afshad J. Irani & Le (Emily) Xu, 2011. "Do stealth restatements convey material information?," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(1), pages 5-22, July.
    218. J. Guthrie & L. Parker & L. M. English, 2003. "A Review of New Public Financial Management Change in Australia," Australian Accounting Review, CPA Australia, vol. 13(30), pages 3-9, July.
    219. Kim Ittonen, 2012. "Market reactions to qualified audit reports: research approaches," Accounting Research Journal, Emerald Group Publishing Limited, vol. 25(1), pages 8-24, July.
    220. Jacqueline Birt & Greg Shailer, 2011. "Forecasting confidence under segment reporting," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(3), pages 245-267, November.
    221. Hope, Ole-Kristian & Kang, Tony & Kim, Joung W., 2013. "Voluntary disclosure practices by foreign firms cross-listed in the United States," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 50-66.
    222. ,, 2002. "Problems And Solutions," Econometric Theory, Cambridge University Press, vol. 18(3), pages 819-821, June.
    223. Philip Brown & Frank J. Finn & Phillip Hancock, 1977. "Dividend Changes, Earnings Reports, And Share Prices: Some Australian Findings," Australian Journal of Management, Australian School of Business, vol. 2(2), pages 127-147, October.
    224. Karen Blackmore & Keith Nesbitt, 2013. "Verifying the Miles and Snow strategy types in Australian small- and medium-size enterprises," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 171-190, April.
    225. Rajni Mala & Parmod Chand, 2012. "Effect of the global financial crisis on accounting convergence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(1), pages 21-46, March.
    226. Grace C.-M. Hsu & Steven Lindsay & Irene Tutticci, 2012. "Inter-temporal changes in analysts’ forecast properties under the Australian continuous disclosure regime," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(4), pages 1101-1123, December.
    227. Andrew Ferguson, 2005. "A Review of Australian Audit Pricing Literature," Accounting Research Journal, Emerald Group Publishing Limited, vol. 18(2), pages 54-62, December.
    228. Nabil Baydoun, 2013. "Corporate governance in five Arabian Gulf countries," Managerial Auditing Journal, Emerald Group Publishing, vol. 28(1), pages 7-22, January.
    229. Grace Chia‐Man Hsu, 2009. "Impact of earnings performance on price‐sensitive disclosures under the Australian continuous disclosure regime," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(2), pages 317-339, June.
    230. Raymond da Silva Rosa & Jennifer Filippetto & Ann Tarca, 2008. "ASIC actions: canaries for poor corporate governance?," Accounting Research Journal, Emerald Group Publishing Limited, vol. 21(1), pages 67-86, August.
    231. Isabel‐María García Sánchez & Luis Rodríguez Domínguez & Isabel Gallego Álvarez, 2011. "Corporate governance and strategic information on the internet," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 471-501, May.
    232. Ann Tarca & Richard D. Morris & Melissa Moy, 2013. "An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in G ermany," Abacus, Accounting Foundation, University of Sydney, vol. 49(1), pages 74-98, March.
    233. Giulio Greco, 2011. "Determinants of board and audit committee meeting frequency: Evidence from Italian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 208-229, March.
    234. Rainsbury, Elizabeth A. & Bradbury, Michael & Cahan, Steven F., 2009. "The impact of audit committee quality on financial reporting quality and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(1), pages 20-33.
    235. Tony Abrahams & Baljit K. Sidhu, 1998. "The Role of R&D Capitalisations in Firm Valuation and Perfor Mance Measurement," Australian Journal of Management, Australian School of Business, vol. 23(2), pages 169-183, December.
    236. Clifford W. Smith Jr. & Ross L. Watts, 1982. "Incentive and Tax Effects of Executive Compensation Plans," Australian Journal of Management, Australian School of Business, vol. 7(2), pages 139-157, December.
    237. Goodwin, John & Ahmed, Kamran & Heaney, Richard, 2008. "The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(2), pages 89-119.
    238. Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21, March.
    239. Kaveen Bachoo & Rebecca Tan & Mark Wilson, 2013. "Firm Value and the Quality of Sustainability Reporting in Australia," Australian Accounting Review, CPA Australia, vol. 23(1), pages 67-87, March.
    240. Seleshi Sisaye, 2011. "The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education: Integrations from sustainability and ecological resources management literature," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 263-294, March.
    241. Dean Katselas & Jacqueline Birt & Xin Hao Kang, 2011. "International Firm Lobbying and ED 8 Operating Segments," Australian Accounting Review, CPA Australia, vol. 21(2), pages 154-166, June.
    242. Monem, Reza M., 2013. "Determinants of board structure: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 33-49.
    243. Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig, 2011. "Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(9), pages 817-839, October.
    244. Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Kieran James, 2011. "Political connections, corporate governance and audit fees in Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(5), pages 393-418, May.
    245. Beverley Jackling & Paul de Lange & Jon Phillips & James Sewell, 2012. "Attitudes towards accounting: differences between Australian and international students," Accounting Research Journal, Emerald Group Publishing Limited, vol. 25(2), pages 113-130, September.
    246. Francisco Ascui & Heather Lovell, 2011. "As frames collide: making sense of carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 978-999, October.
    247. Paul A. Griffin & David H. Lont & Yuan Sun, 2009. "Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non‐audit fees: empirical evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(4), pages 697-724, December.
    248. Martin Bugeja & Natalie Gallery, 2006. "Is older goodwill value relevant?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(4), pages 519-535, December.
    249. Paul Coram & Colin Ferguson & Robyn Moroney, 2008. "Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 543-559, December.
    250. George Foster & Ron Kasznik & Baljit K. Sidhu, 2012. "International equity valuation: the relative importance of country and industry factors versus company-specific financial reporting information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(3), pages 767-814, September.
    251. Andreas Charitou & Neophytos Lambertides & Lenos Trigeorgis, 2011. "Distress Risk, Growth and Earnings Quality," Abacus, Accounting Foundation, University of Sydney, vol. 47(2), pages 158-181, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Marius Hasslinger & Michael Olbrich & David Rapp, 2017. "Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 31-61.
    2. Marion Hutchinson & Janet Mack & Peter Verhoeven & Tom Smith, 2017. "Women in leadership: an analysis of the gender pay gap in ASX-listed firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 789-813, September.
    3. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    4. Jianlei Han & Jing He & Zheyao Pan & Jing Shi, 2018. "Twenty Years of Accounting and Finance Research on the Chinese Capital Market," Abacus, Accounting Foundation, University of Sydney, vol. 54(4), pages 576-599, December.
    5. Nicola Giuseppe Castellano & Katia Corsi & Roberto Del Gobbo, 2015. "Goodwill Disclosure in Europe. Profiles of disclosing companies," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 1(2), pages 32-65.
    6. Matthew Grosse & Stephen Kean & Tom Scott & Tom Smith, 2017. "Shareholder say on pay and CEO compensation: three strikes and the board is out," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 701-725, September.
    7. Jacqueline Christensen & Pamela Kent & Tom Smith, 2016. "The decision to outsource risk management services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 985-1015, December.
    8. Kerrie Woodhouse & Paul Mather & Dinithi Ranasinghe & Tom Smith, 2017. "Externally reported performance measures and benchmarks in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 879-905, September.
    9. Justin Jin & Kiridaran Kanagaretnam & Gerald J. Lobo, 2018. "Discretion in bank loan loss allowance, risk taking and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 171-193, March.
    10. Riza Erdugan & Nada Kulendran & Riccardo Natoli, 2019. "Incorporating financial market volatility to improve forecasts of directional changes in Australian share market returns," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 33(4), pages 417-445, December.
    11. Soon Suk Yoon & Hyo Jin Kim & Hongbok Lee & Doug Waggle, 2017. "Financing preferences: evidence from the Korean market," Applied Economics, Taylor & Francis Journals, vol. 49(44), pages 4501-4520, September.
    12. Victoria J. Clout & Roger Willett & Tom Smith, 2016. "Analysing the market–book value relation in large Australian and US firms: implications for fundamental analysis and the market–book ratio," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1017-1040, December.
    13. Lin, Kenny Z. & Cheng, Suwina & Zhang, Fang, 2017. "Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China," The International Journal of Accounting, Elsevier, vol. 52(4), pages 303-318.
    14. Arvid O. I. Hoffmann & Thomas Post & Tom Smith, 2017. "How return and risk experiences shape investor beliefs and preferences," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 759-788, September.
    15. Tom Smith, 2018. "From the Editor," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 5-10, March.
    16. Nourhene BenYoussef & Saqib Khan, 2018. "Timing of earnings restatements: CEO equity compensation and market reaction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 341-365, June.
    17. Necmi K. Avkiran & Direnç K. Kanol & Barry Oliver & Tom Smith, 2016. "Knowledge of campaign finance regulation reduces perceptions of corruption," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 961-984, December.
    18. Nattapong Laksomya & John G. Powell & Suparatana Tanthanongsakkun & Sirimon Treepongkaruna, 2018. "Are Internet message boards used to facilitate stock price manipulation? Evidence from an emerging market, Thailand," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(S1), pages 275-309, November.
    19. Francesco Giacobbe & Zoltan Matolcsy & James Wakefield & Tom Smith, 2016. "An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1041-1070, December.
    20. Dean Katselas & Baljit K. Sidhu & Chuan Yu & Tom Smith, 2016. "Merging time-series Australian data across databases: challenges and solutions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1071-1095, December.
    21. Ashraf, Dawood & Ramady, Mohamed & Albinali, Khalid, 2016. "Financial fragility of banks, ownership structure and income diversification: Empirical evidence from the GCC region," Research in International Business and Finance, Elsevier, vol. 38(C), pages 56-68.
    22. repec:eeb:15v1n2:v:1:y:2015:i:2:p:32-65 is not listed on IDEAS
    23. Ester Chen & Ilanit Gavious & Tom Smith, 2017. "The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(3), pages 681-699, September.
    24. Ze-To, Samuel Yau Man, 2016. "Asset liquidity and stock returns," Advances in accounting, Elsevier, vol. 35(C), pages 177-196.
    25. Janice Hollindale & Pamela Kent & James Routledge & Larelle Chapple, 2019. "Women on boards and greenhouse gas emission disclosures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 277-308, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    2. Millicent Chang & Andrew B. Jackson & Marvin Wee, 2018. "A review of research on regulation changes in the Asia‐Pacific region," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 635-667, September.
    3. Linnenluecke, Martina K. & Chen, Xiaoyan & Ling, Xin & Smith, Tom & Zhu, Yushu, 2016. "Emerging trends in Asia-Pacific finance research: A review of recent influential publications and a research agenda," Pacific-Basin Finance Journal, Elsevier, vol. 36(C), pages 66-76.
    4. Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018. "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, vol. 43(1), pages 27-41, February.
    5. Jacqueline Christensen & Pamela Kent & Tom Smith, 2016. "The decision to outsource risk management services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 985-1015, December.
    6. Kalinga Jagoda & Patrick Wojcik, 2019. "Implementation of risk management and corporate sustainability in the Canadian oil and gas industry," Accounting Research Journal, Emerald Group Publishing Limited, vol. 32(3), pages 381-398, September.
    7. Richard Kent & James Routledge & Karen McPherson, 2017. "Use of benchmarks in predicting earnings management?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 239-260, March.
    8. Pamela Kent & Tamara Zunker, 2017. "A stakeholder analysis of employee disclosures in annual reports," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 533-563, June.
    9. Janice Hollindale & Pamela Kent & James Routledge & Larelle Chapple, 2019. "Women on boards and greenhouse gas emission disclosures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 277-308, March.
    10. Alemagi, Dieudonne, 2007. "The oil industry along the Atlantic coast of Cameroon: Assessing impacts and possible solutions," Resources Policy, Elsevier, vol. 32(3), pages 135-145, September.
    11. David Hay & Jenny Stewart & Nives Botica Redmayne, 2017. "The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis," Australian Accounting Review, CPA Australia, vol. 27(4), pages 457-479, December.
    12. Mark Wilson, 2011. "Earnings Management in Australian Corporations," Australian Accounting Review, CPA Australia, vol. 21(3), pages 205-221, September.
    13. Claudia García-García & Catalina B. García-García & Román Salmerón, 2021. "Confronting collinearity in environmental regression models: evidence from world data," Statistical Methods & Applications, Springer;Società Italiana di Statistica, vol. 30(3), pages 895-926, September.
    14. Cambier, Adrien & Chardy, Matthieu & Figueiredo, Rosa & Ouorou, Adam & Poss, Michael, 2022. "Optimizing subscriber migrations for a telecommunication operator in uncertain context," European Journal of Operational Research, Elsevier, vol. 298(1), pages 308-321.
    15. Libura, Marek, 2007. "On the adjustment problem for linear programs," European Journal of Operational Research, Elsevier, vol. 183(1), pages 125-134, November.
    16. Christophe Loussouarn & Carine Franc & Yann Videau & Julien Mousquès, 2021. "Can General Practitioners Be More Productive? The Impact of Teamwork and Cooperation with Nurses on GP Activities," Health Economics, John Wiley & Sons, Ltd., vol. 30(3), pages 680-698, March.
    17. Tschakert, Petra, 2016. "Shifting Discourses of Vilification and the Taming of Unruly Mining Landscapes in Ghana," World Development, Elsevier, vol. 86(C), pages 123-132.
    18. María-Consuelo Casabán & Rafael Company & Lucas Jódar, 2020. "Non-Gaussian Quadrature Integral Transform Solution of Parabolic Models with a Finite Degree of Randomness," Mathematics, MDPI, vol. 8(7), pages 1-16, July.
    19. Isabelle Boutron & Peter John & David J. Torgerson, 2010. "Reporting Methodological Items in Randomized Experiments in Political Science," The ANNALS of the American Academy of Political and Social Science, , vol. 628(1), pages 112-131, March.
    20. Ben Slimane, Faten & Padilla Angulo, Laura, 2019. "Strategic change and corporate governance: Evidence from the stock exchange industry," Journal of Business Research, Elsevier, vol. 103(C), pages 206-218.

    More about this item

    Keywords

    Accounting; research; Asia Pacific region;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:ausman:v:40:y:2015:i:1:p:36-88. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: http://www.agsm.edu.au .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.