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Content
January 2021, Volume 34, Issue 1
- 22-42 Determinants of bank stability in a small island economy: a study of Fiji
by Shasnil Avinesh Chand & Ronald Ravinesh Kumar & Peter Josef Stauvermann - 113-118 Future profitability and stock returns of innovative firms: a pitch
by Anna Bedford & Kristina Vojvoda & Le Ma & Nelson Ma
November 2020, Volume 34, Issue 1
- 43-75 Internet reporting, social media strategy and firm characteristics – an Australian study
by Yi Xiang & Jacqueline L. Birt - 76-90 Redefining the accountant’s personality: success or stagnancy?
by Rebecca J. Wetmiller & Reza Barkhi
December 2020, Volume 34, Issue 1
- 91-105 The effect of corporate social responsibility (CSR) on shareholder value: evidence from the 9/11 terrorist attack
by Viput Ongsakul & Pornsit Jiraporn & Shenghui Tong & Sirimon Treepongkaruna - 106-112 Estimation of a term structure model of carbon prices through state spaces methods: a pitch
by Thomas William Aspinall & Adrian Gepp & Geoff Harris & Simone Kelly & Colette Southam & Bruce Vanstone - 119-124 Tax avoidance and firm risk in China: a pitch
by Yuqiang Cao & Zhuoan Feng & Meiting Lu & Yaowen Shan
October 2020, Volume 34, Issue 1
September 2020, Volume 33, Issue 6
- 653-668 Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions
by Kangan Sayal & Gurparkash Singh - 669-689 The issue of sustainability in a highly centrally regulated fiscal model of local governments: an empirical study
by András Bethlendi & Csaba Lentner & László Nagy - 691-708 Top management team meetings and firm performance
by Iman Harymawan & Mohammad Nasih & John Nowland
October 2020, Volume 33, Issue 6
- 709-727 Multiple logics within the international Islamic financial architecture: implications for Islamic financial reporting standards
by Murniati Mukhlisin & Mohamed Fadzly - 729-747 The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry
by Pinprapa Sangchan & Haiyan Jiang & Md. Borhan Uddin Bhuiyan
November 2020, Volume 33, Issue 6
- 749-756 Financial statement comparability and takeover efficiency: a pitch
by Lien Duong & Thu Phuong Truong - 757-772 Evidence on going concern reporting before and after ASU 2014–15
by Kathleen Bakarich & Devon Baranek
June 2020, Volume 33, Issue 4/5
- 561-576 Determinants of audit expectation gap: the case of Cameroon
by Michael Forzeh Fossung & Lazarus Elad Fotoh & Johan Lorentzon
August 2020, Volume 33, Issue 4/5
- 615-633 Risk disclosure in listed Greek companies: the effects of the financial crisis
by Fragiskos K. Gonidakis & Andreas G. Koutoupis & Anastasios D. Tsamis & Maria-Eleni K. Agoraki - 635-650 The effect of integrated reporting quality on market liquidity and analyst forecast error
by Felipe Zúñiga & Roxana Pincheira & Julie Walker & Michael Turner
July 2020, Volume 33, Issue 4/5
- 577-592 Changes to the growth and discount rates and asset impairment
by Maxeem Georges - 593-613 Board capital and earnings quality with different controlling shareholders
by Maria Kontesa & Andreas Lako & Wendy Wendy
May 2020, Volume 33, Issue 3
- 483-498 Resilience as a coping strategy for reducing auditor turnover intentions
by Kenneth J. Smith & David J. Emerson & Charles R. Boster & George S. Everly & Jr - 499-521 The impact of insider trading on analyst coverage and forecasts
by Guanming He & David Marginson - 523-541 Financial statement comparability in the extractive industry
by Christelle Smith & Elmar R. Venter
June 2020, Volume 33, Issue 3
- 543-559 Stewardship regulation and earnings quality: evidence from Japan
by James Routledge
April 2020, Volume 33, Issue 3
- 457-468 Who are you? Inconsistent identity reporting in online labor markets
by Stephen Kuselias - 469-482 To be or not to be in the sample? On using manipulation checks in experimental accounting research
by Peter Kotzian & Thomas Stoeber & Florian Hoos & Barbara E. Weissenberger
February 2020, Volume 33, Issue 2
- 343-361 Accounting conservatism and money laundering risk
by Meysam Bolgorian & Ali Mayeli - 391-410 Voluntary assurance of sustainability reporting: evidence from an emerging economy
by Abeer Hassan & Ahmed A. Elamer & Mary Fletcher & Nawreen Sobhan - 411-433 Predicting stock market returns in the US: evidence from an average correlation approach
by Xiyang Li & Bin Li & Tarlok Singh & Kan Shi
January 2020, Volume 33, Issue 2
- 269-285 Earnings management prior to private debt issuance
by Brandon Ater & Thomas Bowe Hansen - 287-306 Facing failure
by Nicola Beatson & David Berg & Jeffrey K. Smith - 307-322 Why information technology is constrained in tackling tax noncompliance in developing countries: Nigerian tax administrators’ perspectives
by Mohammed Abdullahi Umar & Abdulsalam Masud - 323-341 Corporate governance and stock liquidity: evidence from a speculative market
by Pallab Kumar Biswas - 363-380 Small-scale private equity: demand versus supply
by Bruce Dwyer & Keith Duncan & Colette Southam - 381-390 An empirical analysis of an application of an alternative measurement model on international accounting standard 33, earnings per share
by John E. McEnroe & Mary Mindak - 435-454 Getting CFO on board – its impact on firm performance and earnings quality
by Lien Duong & John Evans & Thu Phuong Truong
January 2020, Volume 33, Issue 1
- 34-56 Facilitating the application of auditors’ underlying skeptical disposition: The relationship between trait skepticism and basic human values
by Jahanzeb Khan & Noel Harding - 75-91 Factors that influenced the adoption of IFRS by Islamic banks in the UAE
by Mohammad Haroun Sharairi - 92-107 Why do investors not punish politically connected firms for financial misrepresentation?: A legitimacy-based perspective
by Xin Yu & Ying Zheng - 128-147 Properties of analysts’ consensus cash flow forecasts for Australian firms
by Kamran Ahmed & Muhammad Nurul Houqe & John Hillier & Steven Crockett - 167-185 Is earnings management associated with corporate environmental disclosure?: Evidence from Kuwaiti listed firms
by Ali Meftah Gerged & Lara Mohammad Al-Haddad & Meshari O. Al-Hajri - 186-216 Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia
by Muhammad Shahin Miah & Haiyan Jiang & Asheq Rahman & Warwick Stent - 217-233 Undergraduate accounting students’ perception of a course in accounting research and theory
by Ron Baker & Sara Wick - 234-251 Teaching IFRS: evidence from course experience and approaches to learning in China
by Riccardo Natoli & Zi Wei & Beverley Jackling
December 2019, Volume 33, Issue 1
- 1-15 Acculturation of non-native English-speaking teachers in accounting: an ethnographic study
by Nadana Abayadeera & Dessalegn Getie Mihret & Jayasinghe Hewa Dulige - 16-33 Pyramid ownership structure and tax avoidance among Canadian firms
by Justin Mindzak & Tao Zeng - 57-74 Political stability, political rights and earnings management: some international evidence
by Tesfaye Taddese Lemma & Ayalew Lulseged & Mthokozisi Mlilo & Minga Negash - 108-127 Complexity in accounting for derivatives: Professional experience, education and gender differences
by Rodrigo Fernandes Malaquias & Pablo Zambra - 148-166 Ownership types, corporate governance and corporate social responsibility disclosures: Empirical evidence from a developing country
by Ibrahem Alshbili & Ahmed A. Elamer & Eshani Beddewela - 252-267 The effects of ownership concentration and corporate governance on corporate risk-taking: The case of Thailand
by Seksak Jumreornvong & Sirimon Treepongkaruna & Panu Prommin & Pornsit Jiraporn
November 2019, Volume 32, Issue 4
- 553-567 Empirical evidence of the suitability of IFRS in emerging markets
by Ghassan H. Mardini & Rula S. Wadi & Osama A. Mah’d - 568-586 Gender diversity on audit committees and its impact on audit fees: evidence from India
by Seema Miglani & Kamran Ahmed - 587-609 Making investment decisions using XBRL filing data
by Rimona Palas & Amos Baranes - 610-626 Environmental disclosures and changes in firm value: new evidence from the BP oil spill
by Steve A. Garner & Michael J. Lacina - 627-641 Stock price synchronicity and dividend policy: evidence from an emerging market
by Omar Farooq & Mona A. ElBannan - 642-661 The impact of communication style on psychological comfort and trust in audit services
by Naruanard Sarapaivanich & Jomjai Sampet & Paul G. Patterson - 662-677 IFRS adoption and accounting regulation in Ethiopia
by Yitayew Mihret Wagaw & Dessalegn Getie Mihret & Degefe Duressa Obo - 678-691 Accumulated (integrated) interest and the square root process
by Diandian Ma & Xiaojing Song & Mark Tippett & Thu Phuong Truong - 692-724 Impact of ASX corporate governance guidelines on sustainability reporting
by Robert Czernkowski & Stephen Kean & Stephen Lim
September 2019, Volume 32, Issue 3
- 313-325 Bandits and bounties: the intersection of information search and investment decisions
by Anthony A. Meder & Steven Schwartz & Richard Young - 326-343 Quality and quantity of FTSE-100 segmental information reporting
by Ghassan H. Mardini & Sameh Ammar - 344-361 Political competition and debt: evidence from New Zealand local governments
by Bikram Chatterjee & Sukanto Bhattacharya & Grantley Taylor & Brian West - 362-380 Material weakness disclosures and restatements: value of external auditor attestation
by Binod Guragai & Paul D. Hutchison - 381-398 Implementation of risk management and corporate sustainability in the Canadian oil and gas industry: An evolutionary perspective
by Kalinga Jagoda & Patrick Wojcik - 399-416 Are family firms more optimistic than non-family firms?
by Xuan Huang & Fei Kang - 417-435 Corporate voluntary carbon disclosure strategy and carbon performance in the USA
by Ragini Rina Datt & Le Luo & Qingliang Tang - 436-453 The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana
by William Coffie & Ibrahim Bedi - 454-476 Board gender composition, dividend policy and COD: the implications of CEO duality
by Samuel Jebaraj Benjamin & Pallab Biswas - 477-495 Post-regulation effect on factors driving environmental disclosures among Chinese listed firms
by Kemi Yekini & Ismail Adelopo & Yan Wang & Surong Song - 496-513 The long-term effect of economic value added adoption on the firm’s business decision
by Cherif Guermat & Ismail U. Misirlioglu & Ahmed M. Al-Omush - 514-531 Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia
by Noorul Azwin Binti Md Nasir & Muhammad Jahangir Ali & Kamran Ahmed - 532-552 Country-level corporate governance and protection of minority shareholders’ rights: Evidence from African countries
by Otuo Serebour Agyemang & Mavis Osei-Effah & Samuel Kwaku Agyei & John Gartchie Gatsi
July 2019, Volume 32, Issue 2
- 70-87 Organizational learning and job satisfaction of trainee auditors: a case study of Chinese CPA firms
by Guangyou Liu & Hong Ren - 88-112 Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?
by Grace C.-M. Hsu & Peter Clarkson & Annabelle X. Ouyang - 113-128 Exploring the meaning of climate change discourses: an impression management exercise?
by Nik Nazli Nik Ahmad & Dewan Mahboob Hossain - 129-147 Is CSR performance related to disclosure tone in earnings announcements?
by Yu Lu & Steven Cahan & Diandian Ma - 148-165 CEO power and labor productivity
by Emily Breit & Xuehu (Jason) Song & Li Sun & Joseph Zhang - 166-180 Addressing the AICPA core competencies through the usage of the monopoly™ board game
by Rania Mousa - 181-202 The impact of legitimacy threaton the choice of external carbon assurance: Evidence from the US
by Ragini Rina Datt & Le Luo & Qingliang Tang - 203-220 Managerial ownership, board independence and firm performance
by Yuan George Shan - 221-235 Shareholder rights, telecommunications and director attendance around the world
by John Nowland - 236-251 “If not, why not” form of governance: Do firm-specific variables explain the nature of justification?
by Tek Lama & Warwick Wyndham Anderson - 252-272 Team-based employee remuneration: A balanced scorecard group target and weight selection-based bonus allocation
by Hemantha S.B. Herath & Wayne G. Bremser & Jacob G. Birnberg - 273-294 Voluntary disclosures practices of family firms in Australia
by Judy Louie & Kamran Ahmed & Xu-Dong Ji - 295-310 Knights and dames on the board of directors
by Michelle Li & Diandian Ma & Tom Scott
May 2019, Volume 32, Issue 1
- 7-19 Non-financial KPIs in annual report narratives: Australian practice
by Lyndie Bayne & Marvin Wee - 20-35 An IFRS-based taxonomy of financial ratios
by Thomas Zeller & John Kostolansky & Michail Bozoudis - 36-49 Pension plans assumptions: the case of discount rate
by Ana Isabel Morais & Inês Pinto - 50-67 Implementing AASB 15 revenue from contracts with customers: the preparer perspective
by Michael Davern & Nikole Gyles & Brad Potter & Victor Yang
November 2018, Volume 31, Issue 4
- 498-508 An empirical analysis of an alternative model of Financial Accounting Standard no. 128: Earnings per share
by John E. McEnroe & Mark Sullivan - 509-530 Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes
by Ahsan Habib & Md. Borhan Uddin Bhuiyan - 531-550 The location of comprehensive income reporting – does it pass the financial analyst revision test?
by Louis Banks & Allan Hodgson & Mark Russell
September 2018, Volume 31, Issue 3
- 326-342 Determinants of women representation on corporate boards: evidence from Australia
by Ammad Ahmed & Helen Higgs & Chew Ng & Deborah Anne Delaney - 343-359 How to regain public trust in audit firms? The case of the Financial Reporting Council
by Mohamed Khaled Eldaly & Magdy Abdel-Kader - 360-370 Archival research considerations for CRSP data
by Rick N. Francis & Grace Mubako & Lori Olsen - 371-387 An examination of SEC revenue recognition comments and IPO earnings management
by Michael Schuldt & Jose Vega - 388-404 The UK Stewardship Code and investee earnings quality
by Chun Lu & Jacqui Christensen & Janice Hollindale & James Routledge - 405-422 Corporate governance and carbon transparency: Australian experience
by Jibriel Elsayih & Qingliang Tang & Yi-Chen Lan - 423-441 The determinants of voluntary strategy disclosure: an international comparison
by Richard D. Morris & Per Christen Tronnes - 442-457 The 11 commandments of publishing
by Paul De Lange & Lyn Daff & Beverley Jackling - 458-478 Impact of disputed tax litigation risk on firm performance: evidence from India
by Saumya Ranjan Dash & Mehul Raithatha - 479-495 Do governance mechanisms deter earnings management and promote corporate social responsibility?
by Eko Suyono & Omar Al Farooque
July 2018, Volume 31, Issue 2
- 122-134 The unpaid social cost of carbon: Introducing a framework to estimate “legal looting” in the fossil fuel industry
by Martina Linnenluecke & Tom Smith & Robert E. Whaley - 135-156 Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoption
by Wun Hong Su & Peter Wells - 157-173 Security market regulation: antecedents for capital market confidence in frontier markets
by Erick Rading Outa & Nelson Maina Waweru & Peterson Kitakogelu Ozili - 174-191 The impact of audit committee effectiveness on audit fees and non-audit service fees: Evidence from Australia
by Muhammad Jahangir Ali & Rajbans Kaur Shingara Singh & Mahmoud Al-Akra - 192-213 Determinants of non-performing loans in banking sector in small developing island states: A study of Fiji
by Ronald Ravinesh Kumar & Peter Josef Stauvermann & Arvind Patel & Selvin Sanil Prasad - 214-231 Director workloads, attendance and firm performance
by Stephen Gray & John Nowland - 232-248 Company reputation and auditor choice: evidence from fortune 1000 companies
by Xuan Huang & Fei Kang - 249-266 Market earnings expectation, measurement error in analysts’ consensus forecasts and prediction of stock returns
by Jung Hoon Kim - 267-283 Development of accounting regulatory institutions in Libya (1951-2006)
by Mansour Alferjani & Soheila Mirshekary & Steven Dellaportas & Dessalegn Getie Mihret & Ali Yaftian - 284-300 Capital structure, ownership and crisis: evidence from Middle East and North African banks
by Saibal Ghosh - 301-322 Board characteristics and asymmetric cost behavior: evidence from Egypt
by Awad Elsayed Awad Ibrahim
May 2018, Volume 31, Issue 1
- 8-21 Ownership influence and CSR disclosure in China
by Yuan Yuan Hu & Yanhui Zhu & Jon Tucker & Yuxiao Hu - 22-45 Legitimising corporate reputation in times of employee distress through disclosure: Media exposure in the electronic manufacturing services industry in China
by Zhongtian Li & Shamima Haque & Ellie (Larelle) Chapple - 46-62 Impact of disclosure of risk factors on the initial returns of initial public offerings (IPOs)
by Shaista Wasiuzzaman & Fook Lye Kevin Yong & Sheela Devi D. Sundarasen & Noor Shahaliza Othman - 63-74 Tone disclosure and financial performance: evidence from Egypt
by Doaa Aly & Sherif El-Halaby & Khaled Hussainey - 75-89 Corporate governance and Islamic banks’ products and services disclosure
by Rihab Grassa & Raida Chakroun & Khaled Hussainey - 90-101 An experimental investigation of dimensional precision in uncertainty disclosures related to revenue recognition
by Ning Du & Ray Whittington - 102-120 The impact of international financial reporting standards on fund performance
by Dmitrij Rubanov & Matthias Nnadi
November 2017, Volume 30, Issue 4
- 356-361 Examining the economic consequences of concise integrated reports: a pitch
by Elisabeth Sinnewe - 362-378 Related party transactions disclosure in the emerging market of the United Arab Emirates
by Walaa Wahid ElKelish - 379-394 Information risk, stock returns, and asset pricing: Evidence from China
by Raheel Safdar & Chen Yan - 395-412 The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms
by Kais Baatour & Hakim Ben Othman & Khaled Hussainey - 413-429 The impact of terrorism on industry returns and systematic risk in Pakistan: A wavelet approach
by Syed Jawad Hussain Shahzad & Peter Josef Stauvermann & Ronald Ravinesh Kumar & Tanveer Ahmad - 430-446 Determinants of accounting policy choices under international accounting standards: Evidence from South Asia
by Muhammad Jahangir Ali & Kamran Ahmed - 447-464 The impact of government financial assistance on the performance and financing of Australian SMEs
by Dong Xiang & Andrew C. Worthington
September 2017, Volume 30, Issue 3
- 242-248 Corporate boards, monitoring and securities class actions: a pitch
by Victoria J. Clout - 249-264 Current opinions on forensic accounting education
by Bonita Kramer & Michael Seda & Georgiy Bobashev - 265-282 Situated learning in accountancy: an employer perspective
by Trevor Albert Stanley - 283-300 Enhancing students understanding of introductory accounting by integrating split-attention instructional material
by Seedwell T.M. Sithole - 301-311 A teaching note on the controllability “Principle” and performance measurement
by Steven T. Schwartz & Eric E. Spires & Richard A. Young - 312-332 Learning commercial computerised accounting programmes: Perceptions and motivations
by Ali Yaftian & Soheila Mirshekary & Dessalegn Getie Mihret - 333-350 Students’ experience toward ePortfolios as a reflective assessment tool in a dual mode indigenous business course
by Kerry Anne Bodle & Mirela Malin & Andrew Wynhoven
July 2017, Volume 30, Issue 2
- 132-136 Equity market consequences of the social media revolution
by Bronwyn G. McCredie - 137-146 Women in the boardroom and their impact on default risk: a pitch
by Searat Ali - 147-152 Client importance and audit quality, office level evidence from the banking industry: a pitch
by Yuyu Zhang - 153-164 Is commercial lending affected by knowledge of auditor switches from big 4 firms to regional firms?
by Arnold Schneider - 165-184 Measuring the independence of audit oversight entities: a comparative empirical analysis
by Lukas Loehlein - 185-204 Relative performance evaluation among business unit level managers
by Hilco J. van Elten - 205-223 Do financially distressed firms misclassify core expenses?
by Neerav Nagar & Kaustav Sen - 224-240 A review of superannuation fund performance studies: Empirical evidence from Australia – 2000 to 2014
by Scott Niblock & Elisabeth Sinnewe & Panha Heng
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
- 134-136 Advancing sustainability management accounting in the Asia Pacific region
by John Sands & Ki-Hoon Lee & K B M Fonseka - 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