Emerald Group Publishing
Accounting Research Journal
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May 2017, Volume 30, Issue 01
- 6-11 Do government administered financial rewards undermine firms’ internal whistle-blowing systems?: A pitch
by Gladys Lee & Michael J. Turner - 12-18 Regulatory enforcement, financial reporting quality and investment efficiency: a pitch
by Nhut (Nick) Hoang Nguyen & Thu Phuong Truong - 19-35 The collapse of unlisted mortgage companies: a regulatory dilemma
by Monica Keneley & Graeme Wines & Ameeta Jain - 36-57 Infrastructure reporting by New Zealand local authorities – perceptions and expectations
by Bikram Chatterjee & Monir Zaman Mir & Ian A. Eddie & Victoria Wise - 58-72 The impact of accelerated filing requirements on meeting audit report deadlines
by Magdy Farag - 73-88 Abnormal returns using accounting information within a value portfolio
by Pradip Banerjee & Soumya G. Deb - 89-106 A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms
by Si Jie Lim & Gregory White & Alina Lee & Yuni Yuningsih - 107-126 XBRL and the qualitative characteristics of useful financial information
by Jacqueline L. Birt & Kala Muthusamy & Poonam Bir
November 2016, Volume 29, Issue 4
- 370-371 Corporate Governance and Earnings Quality
by Reza Monem - 372-390 Choice of governance structure and earnings quality
by Pamela Kent & Richard Anthony Kent & James Routledge & Jenny Stewart - 391-412 Corporate Governance and Earnings Conservatism in Malaysia
by Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab & Hasnah Haron - 413-428 The Relationship between Board Leadership Structure and Earnings Management in Asia-Pacific
by Qaiser Rafique Yasser & Abdullah Al Mamun - 429-456 Disclosure quality and earnings management: Evidence from Jordan
by Ebraheem Saleem Salem Alzoubi - 457-474 Consequences of earnings management for corporate reputation. Evidence from family firms
by Jennifer Martínez-Ferrero & Lázaro Rodriguez-Ariza & Manuel Bermejo-Sánchez
September 2016, Volume 29, Issue 3
- 241-273 The impact of IFRS 7 on the significance of financial instruments disclosure: Evidence from Jordan
by Yasean A. Tahat & Theresa Dunne & Suzanne Fifield & David M. Power - 274-291 Evidence on why firms use different disclosure outlets: Purchased analyst research, investor presentations and Open Briefings
by Alexey Feigin & Andrew Ferguson & Matthew Grosse & Tom Scott - 292-312 Effect of IFRS adoption on financial reporting quality: Evidence from bankruptcy prediction
by Kerry Anne Bodle & Patti J. Cybinski & Reza Monem - 313-331 Women on the board of directors and corporate tax aggressiveness in Australia: An empirical analysis
by Grant Richardson & Grantley Taylor & Roman Lanis - 332-347 Director trading, or lack thereof, and acquiring firm performance: Evidence from Australian mergers and acquisitions
by Md Mosharraf Hossain & Richard Arthur Heaney & SzeKee Koh - 348-366 Teamwork from accounting graduates: what do employers really expect?
by Rafael Paguio & Beverley Jackling
July 2016, Volume 29, Issue 2
- 137-153 Carbon emission risks and management accounting: Australian evidence
by Jayanthi Kumarasiri & Christine Jubb - 154-178 An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance
by John Stephen Sands & Kirsten Nicole Rae & David Gadenne - 179-197 Fostering social sustainability management through safety controls and accounting: A stakeholder approach in the mining sector
by Nuwan Gunarathne & Dileepa Samudrage & Dinushi Nisansala Wijesinghe & Ki-Hoon Lee - 198-217 Hard and soft sustainability disclosures: Australia’s resources industry
by Tricia Ong & Terri Trireksani & Hadrian Geri Djajadikerta - 218-235 Using external environmental reporting to embed sustainability into organisational practices
by Sharlene Biswas & Winnie O’Grady
May 2016, Volume 29, Issue 1
- 2-3 Editorial
by Ellie (Larelle) Chapple - 4-19 A case study on fraudulent financial reporting: evidence from Malaysia
by Chee Kwong Lau & Ki Wei Ooi - 20-33 Cheating behaviour among accounting students: some Malaysian evidence
by Suhaiza Ismail & Salwa Hana Yussof - 34-58 Further evidence on idiosyncratic risk and REIT pricing: a cross-country analysis
by Lin Mi & Karen Benson & Robert Faff - 59-80 Do organisations in developing economies legitimise their level of profit? Evidence from Fiji
by Acklesh Prasad & Peter Green & Jon Heales - 81-105 Trend of hidden values and use of intellectual capital information: evidence from Malaysia
by Abdifatah Ahmed Haji - 106-130 A contingency model of client repatronage in a financial auditing services context
by Naruanard Sarapaivanich & Paul G Patterson
November 2015, Volume 28, Issue 3
- 228-250 The value relevance of exploration and evaluation expenditures
by Teng Zhou & Jacqueline Birt & Michaela Rankin - 251-267 Remunerating non-executive directors with stock options: who is ignoring the regulator?
by Michael Seamer & Adrian Melia - 268-283 Board diversity and intellectual capital performance: The moderating role of the effectiveness of board meetings
by Mahfoudh Abdul Karem Mahfoudh Al-Musali & Ku Nor Izah Ku Ismail - 284-299 The effects of comprehensive income on investors’ judgments: An investigation of one-statement vs. two-statement presentation formats
by Ning Du & Kevin Stevens & John McEnroe - 300-318 Book-tax differences: are they affected by equity-based compensation?
by Chunwei Xian & Fang Sun & Yinghong Zhang
September 2015, Volume 28, Issue 2
- 120-142 Australian government budget balance numbers: The hybrid nature of public sector accrual accounting
by Graeme Wines & Helen Scarborough - 143-159 Ownership, related party transactions and performance in China
by Yezhen Wan & Leon Wong - 160-171 The effect of financial crisis on auditor conservatism: US evidence
by Joseph Beams & Yun-Chia Yan - 172-194 Earnings management, funding and diversification strategies of banks in Africa
by Mohammed Amidu & Ransome Kuipo - 195-224 Continuous disclosure and information asymmetry
by Mark Russell
July 2015, Volume 28, Issue 1
- 4-9 The past, present, and future (?) of crime-related forensic accounting methodology
by Timothy J. Louwers - 10-44 Pathways to accountant fraud: Australian evidence and analysis
by Paul Andon & Clinton Free & Benjamin Scard - 45-58 A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle
by Grace Mui & Jennifer Mailley - 59-77 Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony
by Madeline Ann Domino & Matthew Stradiot & Mariah Webinger - 78-97 An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria
by Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin - 98-114 Topics and methods in forensic accounting research
by James A. DiGabriele & Wm. Dennis Huber
October 2014, Volume 27, Issue 3
- 212-225 Enhancing lecture presentation through tablet technology
by Mirela Malin - 226-248 Accounting standards convergence dynamics: International evidence from club convergence and clustering
by Nicholas Apergis & Christina Christou & Christis Hassapis - 249-265 Is Hong Kong ready for accounting education reform: an analysis of tri-partite views
by Theodore T.Y. Chen - 266-285 A survival analysis of tax professionals’ performance and internship experience
by Carl R. Borgia & Philip H. Siegel & Dennis Ortiz - 286-300 Towards aGlobal Model of Accounting Education
by Kim Watty & Satoshi Sugahara & Nadana Abayadeera & Luckmika Perera & Jade McKay
August 2014, Volume 27, Issue 2
- 101-123 Firm characteristics, distress risk and average stock returns
by Prodosh Simlai - 124-149 Market-to-book ratio and conditional conservatism: firms’ voluntary expensing of employee stock options
by Gulraze Wakil - 150-168 Impact of firm-specific characteristics on managers’ identity disclosure
by Etumudon Ndidi Asien - 169-187 Management control systems and organisational learning: the effects of design and use
by Shu Hui Wee & Soon Yau Foong & Michael S.C. Tse - 188-206 The joint effects of management incentive and information precision on perceived reliability in fair value estimates
by Ning Du & John E. McEnroe & Kevin Stevens
July 2014, Volume 27, Issue 1
- 7-18 Demystifying the challenges involved in publishing a high quality taxation paper
by Adrian Sawyer - 19-36 The Minerals Resource Rent Tax: The Australian Labor Party and the continuity of change
by John Passant - 37-51 The impact of the GST on mortgage pricing of Australian credit unions: An empirical analysis
by Benjamin Liu & Allen Huang & Brett Freudenberg - 52-70 The deductibility of Sarbanes-Oxley costs incurred by Australasian companies
by Julie Harrison & Mark Keating - 71-91 The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia
by Raihana Mohdali & Jeff Pope
November 2013, Volume 26, Issue 3
- 173-196 Case studies in a passive learning environment: some Malaysian evidence
by Nik Nazli Nik Ahmad & Maliah Sulaiman - 197-221 Remuneration committee independence and CEO remuneration for firm financial performance
by Patti Cybinski & Carolyn Windsor - 222-238 Online self and peer assessment of team work in accounting education
by Deborah Anne Delaney & Marty Fletcher & Craig Cameron & Kerry Bodle - 239-255 Coincident and forecast relevance of accounting numbers
by Karol Marek Klimczak & Grzegorz Szafranski
September 2013, Volume 26, Issue 2
- 88-108 The impact of auditor independence regulations on established and emerging firms
by Victoria J. Clout & Larelle Chapple & Nilan Gandhi - 109-129 Accounting for workplace flexibility: Internal communication in an Australian financial institution
by Vijaya Murthy & James Guthrie - 130-153 The dual roles for accountants in sustaining rural communities
by Amanda J. Carter & Roger L. Burritt & John D. Pisaniello - 154-166 A few stylized observations on accounting discretion
by Steven Schwartz & Richard Young
July 2013, Volume 26, Issue 1
- 6-34 Comparison of propensity for carbon disclosure between developing and developed countries: A resource constraint perspective
by Le Luo - 35-55 The value of executive director share ownership and discretionary accruals
by Arifur Khan - 56-74 Audit quality and overvalued equity
by Robert Houmes - 75-84 Audit firm rotation and audit quality: evidence from academic research
by David S. Jenkins
November 2012, Volume 25, Issue 3
- 166-184 Integrating the socialmaslaha into Islamic finance
by Ismail Cebeci - 185-207 Does capitalization enhance efficient risk undertaking?: A comparison between Islamic and conventional banks
by Lucia Dalla Pellegrina - 208-226 Non-parametric performance measurement of international and Islamic mutual funds
by Jose Francisco Rubio - 227-241 Islamic banks' income structure and risk: evidence from GCC countries
by Rihab Grassa
September 2012, Volume 25, Issue 2
- 72-86 Accounting students' perceptions of a Learning Management System: An international comparison
by Ilias G. Basioudis - 87-99 A team-teaching based approach to engage students
by David Bond - 100-112 Rogue Trader? : using a movie to teach a large auditing class
by Warren Maroun - 113-130 Attitudes towards accounting: differences between Australian and international students
by Beverley Jackling - 131-157 Fund flows and past performance in Australian managed funds
by Rakesh Gupta
July 2012, Volume 25, Issue 1
- 8-24 Market reactions to qualified audit reports: research approaches
by Kim Ittonen - 25-40 Evidence of managerial opportunism in Australia
by Andrew Trumble - 41-55 Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers
by Irene Tempone - 56-66 Corporate villains: taking the bore out of law
by Craig Cameron
November 2011, Volume 24, Issue 3
- 213-244 Winning ARC grants: comparing accounting with other commerce-related disciplines
by Kevin Clarke - 245-267 Forecasting confidence under segment reporting
by Jacqueline Birt - 268-289 Properties of net income and total comprehensive income: New Zealand evidence
by M. Humayun Kabir - 290-310 Developing and enhancing independent learning skills: Using video tutorials as a means of helping students help themselves
by Belinda Luke
September 2011, Volume 24, Issue 2
- 104-149 Auditor appointment in compulsory audit tendering
by Kym Butcher - 150-177 R&D profitability, intensity and market-to-book: evidence from Australia
by Kamran Ahmed - 178-194 Class absenteeism: reasons for non-attendance and the effect on academic performance
by Astrid Schmulian - 195-204 Engendering learning engagement in a diverse cohort: a reflection
by Gary R. Oliver
July 2011, Volume 24, Issue 1
- 5-22 Do stealth restatements convey material information?
by Afshad J. Irani - 23-49 The meaning of cash in the context of alternative accounting standards: IFRS convergence and classification decisions
by Tony Mortensen - 50-78 Real and accrual-based earnings management and its legal consequences: Evidence from seasoned equity offerings
by Salma Ibrahim - 79-93 Relative audit fees and client loyalty in the audit market
by Magdy Farag - 94-96 Design and Conduct of Research in Tax, Law and Accounting
by Phil Lignier
November 2010, Volume 23, Issue 3
- 243-253 Establishing additionality: fraud vulnerabilities in the clean development mechanism
by Jacqueline M. Drew - 254-266 Should funds invest in socially responsible investments during downturns?: Financial and legal implications of the fund manager's dilemma
by Richard Copp - 267-280 Why should sustainable finance be given priority?: Lessons from pollution and biodiversity degradation
by Clevo Wilson - 281-301 Are socially responsible investment markets worldwide integrated?
by Eduardo Roca - 302-318 On the responsible investment disclosure practices of the world's largest pension funds
by Robert J. Bianchi
September 2010, Volume 23, Issue 2
- 124-145 IFRIC 13: accounting for “customer loyalty programmes”
by Sandra Chapple - 146-171 A green drought: the challenge of mentoring for Australian accounting academics
by Helen Irvine - 172-189 Co-deterministic relationship between ownership concentration and corporate performance: Evidence from an emerging economy
by Omar Al Farooque - 190-212 Value relevance of alternative accounting performance measures: Australian evidence
by Ahsan Habib - 213-233 Calculating non-controlling interest in the presence of goodwill impairment
by Grant Samkin
July 2010, Volume 23, Issue 1
- 5-19 The equity and efficiency of the Australian share market with respect to director trading
by Katherine Uylangco - 20-48 The split equity reform and corporate financial transparency in China
by Wendy Green - 49-68 Does board governance improve the quality of accounting earnings?
by Raghavan J. Iyengar - 69-93 Analyst following and corporate governance: emerging-market evidence
by Minna Yu - 94-116 Australian evidence on the accuracy of analysts' expectations: The value of consensus and timeliness prior to the earnings announcement
by Xiaomeng Chen
November 2009, Volume 22, Issue 3
- 220-236 Bias, stability, and predictive ability in the measurement of systematic risk
by Stephen Gray - 237-261 The effects of forecast specificity on the asymmetric short-window share market response to management earnings forecasts
by Howard Chan - 262-274 Management control systems: a model for R&D units
by Parulian Silaen - 275-304 The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand
by Haiyan Jiang
September 2009, Volume 22, Issue 2
- 89-92 Governance issues in accounting
by Marion Hutchinson - 93-117 Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals
by Sebahattin Demirkan - 118-143 The changing face of regulators' investigations into financial statement fraud
by Richard Lane - 144-166 What makes a board independent? Australian evidence
by Liyu He - 167-195 Institutional investors, political connection and audit quality in Malaysia
by Effiezal Aswadi Abdul Wahab - 196-212 Board composition and firm performance variance: Australian evidence
by Yi Wang
July 2009, Volume 22, Issue 1
- 4-26 The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services
by Sharad Asthana - 27-45 Can self-managed superannuation fund trustees earn the equity risk premium?
by Peter J. Phillips - 46-67 Towards a national default option for low-cost superannuation
by Wilson Sy - 68-80 Global accounting standards: reality and ambitions
by Alfred Wagenhofer
November 2008, Volume 21, Issue 3
- 231-238 Sustainability in global financial reporting and innovation in institutions
by Elizabeth A. Gordon - 239-262 An investigation of the association between corporate governance, earnings management and the effect of governance reforms
by Marion R. Hutchinson - 263-287 The reliability of mandatory cash expenditure forecasts provided by Australian mining exploration companies in quarterly cash flow reports
by Gerry Gallery
September 2008, Volume 21, Issue 2
- 93-122 Audit service quality in compulsory audit tendering: Preparer perceptions and satisfaction
by Kym Boon - 123-146 Factors affecting corporate choices of postretirement benefits in the USA
by Sharad Asthana - 147-166 Cash-based related party transactions in new economy firms
by Gerry Gallery - 167-194 Corporate governance and the value-relevance of accounting information: Evidence from Australia
by Ahsan Habib - 195-221 The provision of non-audit services and earnings conservatism: Do New Zealand auditors compromise their independence?
by Beilei Zhang
August 2008, Volume 21, Issue 1
- 4-15 Earnings management and the market performance of stock dividend issuing firms: NZ evidence
by Hardjo Koerniadi - 16-32 Factors associated with student performance in advanced accounting and auditing: An empirical study in a public university
by Mostafa M. Maksy - 33-54 Do analysts mislead investors?: A comparison of analysts' and investors' weightings of cash components in forecasting annual earnings
by May H. Lo - 55-66 Australian fine art as an alternative investment
by Andrew C. Worthington - 67-86 ASIC actions: canaries for poor corporate governance?
by Raymond da Silva Rosa
December 2007, Volume 20, Issue 2
- 73-80 Regulation and the Term of the Risk Free Rate: Implications of Corporate Debt
by Martin Lally - 81-86 Comment on Regulation and the Term of the Risk Free Rate: Implications of Corporate Debt
by Jason Hall - 87-88 Rejoinder: Regulation and the Term of the Risk Free Rate: Implications of Corporate Debt
by Martin Lally - 89-95 Diffusion of Tax Innovation and Post-Audit Settlement
by Sungsoo Yoon - 96-110 Components of Accruals, Losses and Future Profitability
by Hai Wu - 111-127 Earnings Decomposition and the Persistence of Earnings
by Stephen Kean
July 2007, Volume 20, Issue 1
- 5-20 The Effect of Returns History on the Current Period Relation Between Returns and Unexpected Earnings
by Russell Calk - 21-36 Accrual or Cash Flow Anomaly? Evidence from New Zealand
by Hardjo Koerniadi - 37-46 Assigned Auditors and Market Valuation: Korean Evidence
by Seok Woo Jeong - 47-59 The Use and Perceived Merit of Customer Accounting in New Zealand
by Beverley R. Lord - 60-68 Visual Portfolio Statistics
by Tom Arnold