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Content
December 2023, Volume 33, Issue 4
- 335-335 Focus on the Future
by Yaowen Shan & Sue Wright - 336-351 Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective
by Roger L. Burritt & Stefan Schaltegger & Katherine Leanne Christ - 352-374 Tax Haven Use and Related‐Party Transactions: Evidence from Australia
by Abdullah Almutairi & Baban Eulaiwi & Robert Evans & Grantley Taylor - 375-390 The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China
by Jun Qi & Qinwei Chi & Ni Yang & Junyan Ouyang - 391-406 The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants
by Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir
September 2023, Volume 33, Issue 3
- 229-229 Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices
by Yaowen Shan & Sue Wright - 230-236 Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia
by Ao Li & Eric C.T. Lee - 237-261 The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol
by Petya Platikanova - 262-283 Internal Information Quality and Corporate Employment Decisions
by Ahrum Choi & Woo‐Jong Lee & Yong Gyu Lee & Gaoguang Zhou - 284-301 Shareholders’ Perception of Auditor Type and Timing of Auditor Engagement: Evidence from Auditor Ratification
by Jennifer K. Howard & Myungsoo Son & Hakjoon Song - 302-312 Accounting For Digital Assets
by Andrew B. Jackson & Steven Luu - 313-332 On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda
by Zahid Ali & Ghulam Mustafa
June 2023, Volume 33, Issue 2
- 109-109 Keeping up with the Changing World of Accounting
by Yaowen Shan & Sue Wright - 110-113 Some Prognostications: Artificial Intelligence and Accounting
by Ron Weber - 114-134 The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type
by Nicolás Gambetta & Laura Sierra‐García & María Antonia García‐Benau & Josefina Novejarque‐Civera - 135-159 The Value‐relevance of Fair Value Measurement for Inventories
by Wessel M Badenhorst & Rieka von Well - 160-187 Auditor Assignments and Audit Quality
by Yongliang Wu & Zihui Li & Min Zhang & Shengbao Zhai - 188-202 Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders
by David J. Gilchrist & Andrew West & Yuyu Zhang - 203-226 Accounting for Corporate Human Rights: Literature Review and Future Insights
by Walaa Wahid ElKelish*
March 2023, Volume 33, Issue 1
- 3-4 Editorial
by Yaowen Shan & Sue Wright - 5-13 Accounting for Intangible Assets: Thinking It Through
by Stephen Penman - 14-30 Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals
by Odysseas Pavlatos & Hara Kostakis - 31-45 Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less
by Karen‐Ann M. Dwyer & Niamh M. Brennan & Collette E. Kirwan - 46-65 Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework
by Dominic Cyr & Suzanne Landry & Anne Fortin - 66-85 Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements
by Yan Han & Xin Cui & Gloria Y. Tian & Peipei Wang - 86-105 The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms
by He Xiao & Jianqun Xi
December 2022, Volume 32, Issue 4
- 409-410 Research on Application and Impact of IFRS 9 Financial Instruments
by Michael Bradbury & Bryan Howieson - 411-426 Classification of Equity Instruments under IFRS 9: Determinants and Consequences
by Inês Pinto & Ana Isabel Morais - 427-439 Does OCI Presentation for Equity Financial Assets Matter?
by Zeting Zang & Humayun Kabir & Tom Scott - 440-459 Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9
by Edgar Löw & Marc Erkelenz - 460-472 Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports
by Garry D. Carnegie & Paolo Ferri & Lee D. Parker & Shannon I. L. Sidaway & Eva E. Tsahuridu
September 2022, Volume 32, Issue 3
- 294-314 Going Concern Uncertainty: What Do Firms Disclose?
by Michael Bradbury & Neil Fargher & Brad Potter & Stephen Taylor - 315-333 Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice
by Shan Zhou - 334-351 The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations
by Warren Maroun & Wayne van Zijl & Rottok Chesaina & Robert Garnett - 352-366 The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China
by Zihui Xu & Zifan Chen & Lixing Deng & Yan Yu - 367-387 Financial Literacy and Retirement Spending: A University Student Perspective
by Jeremy Richardson & Karen Alpert & Mark Tanner & Jacqueline Birt - 388-395 The Impact of Lessee and Lessor Accounting in Local Councils
by Nafiz Fahad & Tom Scott - 396-405 Task Force on Climate‐related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series
by Wai Fong Chua & Ramana James & Adrian King & Eric Lee & Naomi Soderstrom
June 2022, Volume 32, Issue 2
- 151-155 Recent Developments in Sustainability Reporting
by Bill Edge - 156-180 Accounting and First Nations: A Systematic Literature Review and Directions for Future Research
by Ellie Norris & Shawgat Kutubi & Steven Greenland - 181-187 A Recent Survey of GHG Emissions Reporting and Assurance
by Judy Ryan & Demi Tiller - 188-200 Corporate Environmental Performance and Financial Distress: Evidence from Australia
by Jing Jia & Zhongtian Li - 201-213 Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment
by Makoto Kuroki - 214-219 Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness
by Aziz El Barnoussi & Ferdy van Beest - 220-237 An Evaluation of Business Model Disclosures in Integrated Reports
by Thomas Gutmayer & Dannielle Cerbone & Warren Maroun - 238-266 COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings
by Jie Hao & Viet T. Pham - 267-289 Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China
by Shuolei Xu & Fangjun Wang & Charles P. Cullinan & Nanyan Dong
March 2022, Volume 32, Issue 1
- 3-4 Editorial
by Yaowen Shan & Sue Wright - 5-18 Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia
by Van Ha Nguyen & Frank W. Agbola & Bobae Choi - 19-35 Non‐GAAP Earnings Disclosure Trends in New Zealand
by Mariela Carvajal & David H. Lont & Tom Scott - 36-62 Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review
by Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah - 63-76 The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors
by Julia Yonghua Wu & Ronán Feehily & Beverley Rae Lord - 77-90 Impact of CLERP 9 Reforms: A Longitudinal Analysis
by Peter Michael Robinson & Olav Muurlink - 91-105 Accounting for Zoo Animals: It Is a Jungle Out There
by Malcolm Abbott & Angela Tan‐Kantor - 106-123 Management of Charitable Program Expense Ratios in the Charity Sector
by Dominic Cyr & Suzanne Landry & Anne Fortin - 124-140 Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems
by Odysseas Pavlatos & Hara Kostakis - 141-148 The Effect of Capitalising Operating Leases On Charities
by Nafiz Fahad & Tom Scott
December 2021, Volume 31, Issue 4
- 271-272 Editorial: Using Academic Journals as a Conversation
by Michael Bradbury & Bryan Howieson - 273-285 Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS
by Christopher Nobes & Christian Stadler - 286-306 Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options
by Craig Wallington & Gary Marques & Warren Maroun - 307-320 Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not‐for‐profit Sectors
by Warren McGregor & Brad Potter & Naomi Soderstrom & Kevin Stevenson - 321-327 Business Combinations under Common Control: Filling a Gap in IFRS Standards
by Ann Tarca - 328-331 Business Combinations under Common Control: A Controlling Entity Cost Approach
by Serene Seah‐Tan - 332-335 Business Combinations under Common Control: Further Considerations
by Michael E. Bradbury
September 2021, Volume 31, Issue 3
- 167-168 Editorial
by Michael Bradbury & Bryan Howieson - 169-185 Enhancing the Interface between Standard‐setters and Academic Research
by Matt Pinnuck & Kevin Stevenson - 186-212 The Early‐life Political Event Experience of the Chair of the Board and the Firm's Innovation Decision
by Donghua Zhou & Min Bai & Xiaoqin Liang & Yafeng Qin - 213-232 Digital Corporate Reporting: Research Developments and Implications
by Indrit Troshani & Nick Rowbottom - 233-255 Can Fiat‐backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules?
by Filip Hampl & Lucie Gyönyörová - 256-267 Are Accounting Programs Future‐ready? Employability Skills
by Ewa Banasik & Christine Jubb
June 2021, Volume 31, Issue 2
- 77-78 Editorial: Australian Accounting Review Reaches A 30‐Year Milestone
by Michael Bradbury & Bryan Howieson - 79-107 Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions
by Anup Kumar Saha & Habiba Al‐Shaer & Rob Dixon & Istemi Demirag - 108-127 Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?
by Dafydd Mali & Hyoung‐joo Lim - 128-149 Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator
by Justin Logie & Warren Maroun - 150-164 Thirty Years of The Australian Accounting Review: A Bibliometric Analysis
by Debidutta Pattnaik & Satish Kumar & Bruce Burton
March 2021, Volume 31, Issue 1
- 3-4 Editorial: Virtual Issue and Call for Special Issue on IFRS 9 Financial Instruments
by Michael Bradbury & Bryan Howieson - 9-21 Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China
by Jingjing Xu - 22-34 Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia
by Mel Timpson & Leopold Bayerlein - 35-50 Pension Funding Regulations and Actuarial Gains and Losses
by Kyongsun Heo & Jinhan Pae - 51-64 All in the Mind: Citizen Satisfaction and Financial Performance in the Victorian Local Government System
by Carolyn‐Dung Thi Thanh Tran & Brian Dollery - 65-73 It's 2020: What is Accounting Today?
by Garry Carnegie & Lee Parker & Eva Tsahuridu
December 2020, Volume 30, Issue 4
- 229-230 Editorial: Promoting the Usefulness of Research to Standard Setters
by Michael Bradbury & Bryan Howieson - 231-242 The IASB and Comparability of International Financial Reporting: Research Evidence and Implications
by Ann Tarca - 243-248 Evidence‐informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB
by Mukesh Garg & Kris Peach & Roger Simnett - 249-256 How the XRB Uses Research in Setting Accounting and Assurance Standards
by Michael E. Bradbury - 257-268 Exploring the Consequences of Competing Uses of Budgets
by Jean‐François Henri & Steeve Massicotte & Dominique Arbour - 269-282 Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession
by Michael Kend & Lan Anh Nguyen - 283-299 The Application of the Reporting Entity Concept by Australian Charities
by Phil Saj & Chee Cheong
September 2020, Volume 30, Issue 3
- 157-158 Editorial: Evidence on APRA Proposals and Impact of COVID‐19 on Expected Credit Loss Accounting
by Michael Bradbury & Bryan Howieson - 159-177 Executive Compensation and Financial Performance Measures: Evidence from Significant Financial Institutions
by Cao Hoang Anh Le & Yaowen Shan & Stephen Taylor - 178-192 Prudential Application of IFRS 9: (Un)Fair Reporting in COVID‐19 Crisis for Banks Worldwide?!
by Aziz el Barnoussi & Bryan Howieson & Ferdy van Beest - 193-205 Accounting and Finance Graduate Employment Outcomes: Underemployment, Self‐employment and Managing Diversity
by Denise Jackson - 206-211 Financial Product Design, Retail Investor Sophistication and Issuer Incentives: A Case Study
by Kevin Davis - 212-224 Board Turnover and Reorganisation Outcomes: Evidence from Voluntary Administration
by Larelle Chapple & James Routledge
June 2020, Volume 30, Issue 2
- 83-84 Editorial
by Michael Bradbury & Bryan Howieson - 85-104 The Effect of Forward‐looking Criteria and IFRS on the Informativeness of Banks’ Loan Loss Allowances: Evidence from Korea
by Mi Joo Lee & In Tae Hwang & Sun Min Kang - 105-115 Accounting Problems in Infrastructure Asset Valuation and Depreciation in New South Wales Local Government
by Igor Ivannikov & Brian Dollery - 116-122 A Research Note on Bargain Purchase Gains on Acquisition
by Humayun Kabir - 123-143 Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry
by Pinprapa Sangchan & Ahsan Habib & Haiyan Jiang & Md. Borhan Uddin Bhuiyan - 144-153 Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality?
by Yihan Guo & Deborah Delaney & Ammad Ahmed
March 2020, Volume 30, Issue 1
- 4-21 The Importance of Mutual Understanding Between External Accountants and Owner–Managers of SMEs
by Stefanie De Bruyckere & Frederik Verplancke & Patricia Everaert & Gerrit Sarens & Carine Coppens - 22-32 Intangibles Disclosure on Entrepreneurial Small Businesses’ Websites to Influence Stakeholders’ Impressions
by Indra Abeysekera - 33-51 SMPs’ Strategic Responses to Conflicting Normative, Material and Client Constraints
by Angélique Malo & Anne Fortin & Sylvie Héroux - 52-64 Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users
by Dimu Ehalaiye & Fawzi Laswad & Nives Botica Redmayne & Warwick Stent & Lei Cai - 65-79 The Implementation and Adaptation of the Balanced Scorecard in a Government Agency
by Nur Haiza Muhammad Zawawi & Zahirul Hoque
December 2019, Volume 29, Issue 4
- 615-630 Components of CEO Remuneration and Non‐GAAP Disclosure
by Nahid Islam & John Evans & Greg White & Md Mosharraf Hossain - 631-648 Does Accounting Treatment of Share‐based Payments Impact Performance Measures for Banks?
by Alaa Alhaj Ismail & Sami Adwan & John Stittle - 649-662 Explanations for Not Having an Audit Committee in a ‘Comply or Explain’ Regime
by Michael E. Bradbury & Diandian Ma & Tom Scott - 663-678 Firm Characteristics, Shareholder Sophistication and the Incidence of a ‘First Strike’ Under the ‘Two Strikes’ Rule in Australia
by Mahdi Faghani & Ernest Gyapong - 679-691 Compliance Over Time by Australian Firms with IFRS Disclosure Requirements
by Xiaojiao (Jo) Wang - 692-707 Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations
by Helena María Bollas‐Araya & Fernando Polo‐Garrido & Elies Seguí‐Mas - 708-725 The Influence of Integrated Reporting on Business Model and Strategy Disclosures
by Aneetha Sukhari & Charl de Villiers - 726-747 Stakeholder Engagement in Sustainability Reporting: Evidence of Reputation Risk Management in Large Australian Companies
by Putu Agus Ardiana
September 2019, Volume 29, Issue 3
- 455-467 Audit Quality in New Zealand – Early Evidence from the Regulator
by Elizabeth A. Rainsbury - 468-484 The Perceptions and Determinants of Auditing and Reporting Quality in the Asia‐Pacific Region
by Pran K. Boolaky & Teerooven Soobaroyen & Reiner Quick - 485-501 Non‐audit Services and Auditor Independence Depending on Client Performance
by Sun Min Kang & In Tae Hwang & Kang Sung Hur - 502-515 The Effect of Litigation Risk Increase on Big N Auditor Exits and Audit Quality in the Korean Savings Banking Industry
by Nam Chul Jung & Hyun Ah Kim - 516-531 A Maturity‐level Assessment of Generalised Audit Software: Internal Audit Functions in Australia
by Louis Smidt & Aidi Ahmi & Leandi Steenkamp & D.P. van der Nest & Dave Lubbe - 532-545 Internal Audit Outsourcing: A Literature Synthesis and Future Directions
by Grace Mubako - 546-555 Does the Reporting Location of Other Comprehensive Income Matter? The Investor's Perspective
by Xin Wang & Haiyan Jiang & Meiting Lu - 556-579 Community Asset Valuations by Non‐profit Government Entities
by Robert Czernkowski & Stephen Lim - 580-594 The Effects of Corporate Social Responsibility on Real and Accrual‐based Earnings Management: Evidence from China
by Sang Ho Kim & Prabhu Udawatte & Juelin Yin - 595-598 International Code of Ethics for Professional Accountants: A Behind the Scenes Look at the eCode
by Misha Pieters - 599-605 Climate‐related Risk and Financial Statements: Implications for Regulators, Preparers, Auditors and Users
by Ao Li & Marina Michaelides & Meina Rose & Mukesh Garg
June 2019, Volume 29, Issue 2
- 305-311 Blockchain and the Journey Beyond Double Entry
by Tyrone Carlin - 312-318 Blockchain as the Database Engine in the Accounting System
by Boon Seng Tan & Kin Yew Low - 319-330 Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry
by Maria Karajovic & Henry M. Kim & Marek Laskowski - 331-342 Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda
by Jana Schmitz & Giulia Leoni - 343-359 Sustainability Risk Disclosure Practices of Listed Companies in Australia
by John Dumay & MD Amir Hossain - 360-375 Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting
by Binh Bui & Carolyn J. Fowler - 376-394 Institutional Influence, Transition Management and the Demand for Carbon Auditing: The Chinese Experience
by Qingliang Tang - 395-407 If You Can Measure It, You Can Manage It: A Case of Intellectual Capital
by Muhammad Nadeem & John Dumay & Maurizio Massaro - 408-417 An Empirical Evaluation of Investment Income under the Equity Method of Accounting
by Cheng Lai & Jingjing Wu & Caihua Mo & Hua Zhou - 418-437 Local Government Audit Committees: A Behaviour Framework for Effective Audit Committee Performance
by Keith Thomas & Aquinas J. Purcell - 438-448 Cultural Secrecy and Anti‐corruption Disclosure in Large Multinational Companies
by Renata Blanc & Manuel Castelo Branco & Dennis M. Patten
March 2019, Volume 29, Issue 1
- 5-5 Editorial
by Michael Bradbury & Bryan Howieson - 6-19 The Effect of Personnel Characteristics in the Internal Accounting Control System on Discretionary Tax Accruals: Evidence from Korea
by Suk Jin Park & Myeong Jeon Oh & Eun Chul Lee - 20-35 The Association Between Dividends and Accruals Quality
by Aveen Rampershad & Charl de Villiers - 36-48 The Impact of Internet Investor Relations on the Cost of Capital: Evidence from Companies Listed on the Johannesburg Stock Exchange
by G.F. Nel & E.v.d.M Smit & L.M. Brümmer - 49-63 Do Family Firms’ Specific Governance Mechanisms Moderate the Cost of Debt?
by Antonio Duréndez & Antonia Madrid‐Guijarro & Ginés Hernández‐Cánovas - 64-79 Interlock Concentration and Analyst Forecast Accuracy: Value Implications of Interlock
by Jie Han & Ling Liu - 80-94 Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government
by Monir Mir & Harun Harun & Wahyu Sutiyono - 95-111 Earnings Quality and Market Values of Indonesian Listed Firms
by Yanthi Hutagaol‐Martowidjojo & Aljosa Valentincic & Dezie L. Warganegara - 112-123 ISA 570: Italian Auditors’ and Academics’ Perceptions of the Going Concern Opinion
by Fabrizio Bava & Melchior Gromis di Trana - 124-142 Earnings Management by Non‐profit Organisations: Evidence from UK Charities
by Tam Nguyen & Teerooven Soobaroyen - 143-157 Predicting Private Company Failures in Italy Using Financial and Non‐financial Information
by Timothy Wang - 158-176 From Business Tax to Value‐added Tax: The Effects of Reform on Chinese Transport Industry Firms
by Haifeng Huang & Tao Wang & Zhichao Zhan - 177-192 Do Accruals Earnings Management Constraints and Intellectual Capital Efficiency Trigger Asymmetric Cost Behaviour? Evidence from Australia
by Yiru Yang - 193-207 The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
by Olga Fullana & Mariano González & David Toscano - 208-219 Monitoring, Corporate Performance and Institutional Directors
by María Consuelo Pucheta‐Martínez & Emma García‐Meca - 220-234 Use of Derivatives and Analysts’ Forecasts: New Evidence from Non‐financial Brazilian Companies
by Rafael Moreira Antônio & Fabiano Guasti Lima & Rogiene Batista dos Santos & Alex Augusto Timm Rathke - 235-251 Co‐authorship Network Analysis in the Accounting Discipline
by Merve Kılıç & Ali Uyar & Mehmet Ali Koseoglu - 252-265 Board Composition and Accounting Conservatism: The Role of Business Experts, Support Specialist and Community Influentials
by Luminita Enache & Emma García‐Meca - 266-280 Audit Committees and Managerial Influence on Audit Quality: ‘Voluntary’ versus ‘Mandatory’ Approach to Corporate Governance
by Bum‐Jin Park - 281-298 Earnings‐based Delisting Regulations and Government Subsidies
by Zhaohua Li
December 2018, Volume 28, Issue 4
- 467-467 Financial Reporting – Any Cause for Optimism?
by Tyrone M Carlin - 468-481 International Differences in Accounting Practices Under IFRS and the Influence of the US
by Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Nuno Magro - 482-495 The Impact of IFRS in Brazil: The Legacy of Mandatory Book‐tax Conformity
by Sílvio Hiroshi Nakao & Sidney J. Gray - 496-511 The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16
by Begoña Giner & Francisca Pardo - 512-524 The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees: Evidence from Korea
by Hye‐Jeong Nam - 525-537 Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China
by Qiang Ye & Jie Gao & Weiguang Zheng - 538-555 Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting
by Jani Saastamoinen & Hannu Ojala & Kati Pajunen & Pontus Troberg - 556-576 Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal
by Jonas Oliveira & Graça Azevedo & Bertina Oliveira - 577-588 Acquired In‐process Research Development and Earnings Management
by Junyoup Lee & Eunsuh Lee & Kevin H. Kim & Daniel Gyung H. Paik - 589-597 Reforms to the Market for Audit and Assurance Services in the Period after the Global Financial Crisis: Evidence from the UK
by Michael Kend & IIias Basioudis - 598-615 A Snapshot of the Australian Taxpayer
by David Bond & Anna Wright
September 2018, Volume 28, Issue 3
- 305-308 Accounting Research – The Road Not Taken
by Tyrone M. Carlin - 309-322 The Economic Effects of IFRS Goodwill Reporting
by Araceli Amorós Martínez & José Antonio Cavero Rubio - 323-333 Big Data Opportunities for Accounting and Finance Practice and Research
by Sophie Cockcroft & Mark Russell - 334-344 The Importance of Intellectual Capital for Firm Performance: Evidence from Australia
by Muhammad Nadeem & Christopher Gan & Cuong Nguyen - 345-355 Examining the Usefulness of an Accounting Work‐readiness Program as Perceived by Employed Program Graduates
by Riccardo Natoli & Beverley Jackling & Asheley Jones - 356-373 Utilising Accounting and Accountants in the Management of Water Efficiency
by Matthew Egan - 374-390 Who Influences the Design of Management Accounting Systems? An Exploratory Study
by Sophie Hoozée & Falconer Mitchell - 391-404 Value for Money and Risk Relationships in Public–Private Partnerships: Evaluating Program‐based Evidence
by Michael Opara - 405-420 The Business Model in Integrated Reporting: Evaluating Concept and Application
by Dale Tweedie & Christian Nielsen & Nonna Martinov‐Bennie - 421-427 Accounting and Accountability in Fiji: A Review and Synthesis
by Umesh Sharma & Yi An - 428-445 Board of Directors and CSR in Banking: The Moderating Role of Bank Regulation and Investor Protection Strength
by Isabel‐María García‐Sánchez & Jennifer Martínez‐Ferrero & Emma García‐Meca - 446-463 Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea
by Dafydd Mali & Hyoung‐joo Lim
June 2018, Volume 28, Issue 2
- 151-151 Editorial
by Tyrone M. Carlin - 152-166 The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US
by Ujkan Bajra & Simon Cadez - 167-185 Do US Corporate Governance Standards Effectively Discourage Risk in the Emerging Markets?
by Naz Sayari & Bill Marcum - 186-198 The Effect of Ultimate Ownership on the Disclosure of Environmental Information
by Peng Wang & Fangjun Wang & Nan Hu - 199-219 Institutional Investor Protection Pressures versus Firm Incentives in the Disclosure of Integrated Reporting
by Isabel†MarÃa GarcÃa†Sánchez & Ligia Noguera†Gámez - 220-234 Exploring the Board Structures and Member Profiles of Top ASX Companies in Australia: An Industry†level Analysis
by A. Chandrakumara & G. McCarthy & J. Glynn - 235-250 The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector
by Lai Ken Tan & Matthew Egan - 251-265 SME Reporting in Australia: Where to Now for Decision†usefulness?
by Karen Handley & Sue Wright & Elaine Evans - 266-278 Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation
by Malcolm Abbott & Angela Tan†Kantor - 279-287 Value Relevance of Comprehensive Income
by Shahwali Khan & Michael E. Bradbury & Stephen Courtenay - 288-301 How Does Unobserved Heterogeneity Affect Value Relevance?
by Melik Ertugrul & Volkan Demir
March 2018, Volume 28, Issue 1
- 3-3 Editorial
by Tyrone M. Carlin - 4-13 Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits
by Chikako Ozu & Miho Nakamura & Kyoko Nagata & Sidney J. Gray - 14-27 Insights from Accounting Practitioners on China's Convergence with IFRS
by Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley - 28-47 IFRS Adoption in Emerging Markets: The Case of Jordan
by Khaldoon Al†Htaybat - 48-60 Application of International Financial Reporting Standards in the Transition Economy of Serbia
by Vladimir Obradović & Milan Čupić & Dragomir Dimitrijević - 61-78 Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market?
by David Abad & M. Fuensanta Cutillas†Gomariz & Juan Pedro Sánchez†Ballesta & José Yagüe - 79-103 Do Financial Markets Care about Corporate Social Responsibility Disclosure? Further Evidence from China
by Shan Xu & Duchi Liu - 104-108 An Economics Perspective on Financial Reporting Objectives
by Anthony D. Miller & David Oldroyd - 109-126 Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs
by Kshitij Khanna & Helen Irvine - 127-139 The Adequacy of Pre†purchase Due Diligence in Independent Small Business and Franchising
by Jenny Buchan & Lorelle Frazer & Scott Weaven & Binh Tran†Nam & Anthony Grace