Emerald Group Publishing
Accounting Research Journal
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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 a Global Model of Accounting Education
by Kim Watty & Satoshi Sugahara & Nadana Abayadeera & Luckmika Perera & Jade McKay
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
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
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
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
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 & Qingliang Tang & Yi-Chen Lan - 35-55 The value of executive director share ownership and discretionary accruals
by Arifur Khan & Paul Mather - 56-74 Audit quality and overvalued equity
by Robert Houmes & Maggie Foley & Richard J. Cebula - 75-84 Audit firm rotation and audit quality: evidence from academic research
by David S. Jenkins & Thomas E. Vermeer
2012, Volume 25, Issue 3
- 166-184 Integrating the social maslaha 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 & M. Kabir Hassan & Hesham Jamil Merdad - 227-241 Islamic banks' income structure and risk: evidence from GCC countries
by Rihab Grassa
2012, Volume 25, Issue 2
- 72-86 Accounting students' perceptions of a Learning Management System: An international comparison
by Ilias G. Basioudis & Paul de Lange & Themin Suwardy & Paul Wells - 87-99 A team-teaching based approach to engage students
by David Bond & Robert Czernkowski & Peter Wells - 100-112 Rogue Trader?: using a movie to teach a large auditing class
by Warren Maroun & Tasneem Joosub - 113-130 Attitudes towards accounting: differences between Australian and international students
by Beverley Jackling & Paul de Lange & Jon Phillips & James Sewell - 131-157 Fund flows and past performance in Australian managed funds
by Rakesh Gupta & Thadavillil Jithendranathan
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 & Sean Pinder - 41-55 Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers
by Irene Tempone & Marie Kavanagh & Naomi Segal & Phil Hancock & Bryan Howieson & Jenny Kent - 56-66 Corporate villains: taking the bore out of law
by Craig Cameron
2011, Volume 24, Issue 3
- 213-244 Winning ARC grants: comparing accounting with other commerce-related disciplines
by Kevin Clarke & Jack Flanagan & Sharron O'Neill - 245-267 Forecasting confidence under segment reporting
by Jacqueline Birt & Greg Shailer - 268-289 Properties of net income and total comprehensive income: New Zealand evidence
by M. Humayun Kabir & Fawzi Laswad - 290-310 Developing and enhancing independent learning skills: Using video tutorials as a means of helping students help themselves
by Belinda Luke & Kate Hogarth
2011, Volume 24, Issue 2
- 104-149 Auditor appointment in compulsory audit tendering
by Kym Butcher & Graeme Harrison & Jill McKinnon & Philip Ross - 150-177 R&D profitability, intensity and market-to-book: evidence from Australia
by Kamran Ahmed & John Hillier & Elisabeth Tanusasmita - 178-194 Class absenteeism: reasons for non-attendance and the effect on academic performance
by Astrid Schmulian & Stephen Coetzee - 195-204 Engendering learning engagement in a diverse cohort: a reflection
by Gary R. Oliver & Rodney Coyte
2011, Volume 24, Issue 1
- 5-22 Do stealth restatements convey material information?
by Afshad J. Irani & Le (Emily) Xu - 23-49 The meaning of cash in the context of alternative accounting standards: IFRS convergence and classification decisions
by Tony Mortensen & Richard Fisher - 50-78 Real and accrual-based earnings management and its legal consequences: Evidence from seasoned equity offerings
by Salma Ibrahim & Li Xu & Genese Rogers - 79-93 Relative audit fees and client loyalty in the audit market
by Magdy Farag & Rafik Elias
2010, Volume 23, Issue 3
- 243 - 253 Establishing additionality: fraud vulnerabilities in the clean development mechanism
by Jacqueline M. Drew & Michael E. 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 & Michael L. Kremmer & Eduardo Roca - 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 & Victor S.H. Wong & Gurudeo Anand Tularam - 302 - 318 On the responsible investment disclosure practices of the world's largest pension funds
by Robert J. Bianchi & Michael E. Drew & Adam N. Walk
2010, Volume 23, Issue 2
- 124-145 IFRIC 13: accounting for “customer loyalty programmes”
by Sandra Chapple & Lee Moerman & Kathy Rudkin - 146-171 A green drought: the challenge of mentoring for Australian accounting academics
by Helen Irvine & Lee Moerman & Kathy Rudkin - 172-189 Co-deterministic relationship between ownership concentration and corporate performance: Evidence from an emerging economy
by Omar Al Farooque & Tony van Zijl & Keitha Dunstan & Akm Waresul Karim - 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 & Craig Deegan
2010, Volume 23, Issue 1
- 5-19 The equity and efficiency of the Australian share market with respect to director trading
by Katherine Uylangco & Steve Easton & Robert Faff - 20-48 The split equity reform and corporate financial transparency in China
by Wendy Green & Richard D. Morris & Haiping Tang - 49-68 Does board governance improve the quality of accounting earnings?
by Raghavan J. Iyengar & Judy Land & Ernest M. Zampelli - 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
2009, Volume 22, Issue 3
- 220-236 Bias, stability, and predictive ability in the measurement of systematic risk
by Stephen Gray, & Jason Hall & Drew Kleas & Alan McCrystal - 237-261 The effects of forecast specificity on the asymmetric short-window share market response to management earnings forecast
by Howard Chan & Robert Faff & Yee Kee Ho & Alan Ramsay - 262-274 Management control systems: a model for R&D units
by Parulian Silaen & Robert Williams - 275-304 The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand
by Haiyan Jiang & Ahsan Habib
2009, Volume 22, Issue 2
- .93-117 Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals
by Sebahattin Demirkan & Harlan Platt - 89-92 Governance issues in accounting
by Marion Hutchinson - 118 - 143 The changing face of regulators' investigations into financial statement fraud
by Richard Lane, & Brendan T. O'Connell - 144-166 What makes a board independent? Australian evidence
by Liyu He, & Sue Wright & Elaine Evans & Susan Crowe - 167-195 Institutional investors, political connection and audit quality in Malaysia
by Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Kieran James & Hasnah Haron - 196-212 Board composition and firm performance variance: Australian evidence
by Yi Wang & Judith Oliver
2009, Volume 22, Issue 1
- .27-45 Can self-managed superannuation fund trustees earn the equity risk premium?
by Peter J. Phillips & Michael Baczynski & John Teale - .4-26 The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services
by Sharad Asthana & Steven Balsam & Sungsoo Kim - .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
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 & Majella Percy & Leyal Erkurtoglu - 263-287 The reliability of mandatory cash expenditure forecasts provided by Australian mining exploration companies in quarterly cash flow reports
by Gerry Gallery & Jodie Nelson
2008, Volume 21, Issue 2
- 93-122 Audit service quality in compulsory audit tendering: Preparer perceptions and satisfaction
by Kym Boon & Jill McKinnon & Philip Ross - 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 & Natalie Gallery & Matthew Supranowicz - 167-194 Corporate governance and the value-relevance of accounting information: Evidence from Australia
by Ahsan Habib & Istiaq Azim - 195-221 The provision of non-audit services and earnings conservatism: Do New Zealand auditors compromise their independence?
by Beilei Zhang & David Emanuel
2008, Volume 21, Issue 1
- 4-15 Earnings management and the market performance of stock dividend issuing firms: NZ evidence
by Hardjo Koerniadi & Alireza Tourani-Rad - 16-32 Factors associated with student performance in advanced accounting and auditing: An empirical study in a public university
by Mostafa M. Maksy & Lin Zheng - 33-54 Do analysts mislead investors?: A comparison of analysts' and investors' weightings of cash components in forecasting annual earnings
by May H. Lo & Le (Emily) Xu - 55-66 Australian fine art as an alternative investment
by Andrew C. Worthington & Helen Higgs - 67-86 ASIC actions: canaries for poor corporate governance?
by Raymond da Silva Rosa & Jennifer Filippetto & Ann Tarca
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 & Seung Won Yoo - 96-110 Components of Accruals, Losses and Future Profitability
by Hai Wu & Neil Fargher - 111-127 Earnings Decomposition and the Persistence of Earnings
by Stephen Kean & Peter Wells
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 & Paul Haensly & Mary Jo Billiot - 21-36 Accrual or Cash Flow Anomaly? Evidence from New Zealand
by Hardjo Koerniadi & Alireza Tourani-Rad - 37-46 Assigned Auditors and Market Valuation: Korean Evidence
by Seok Woo Jeong & Jinbae Kim & Sungsoo Yoon - 47-59 The Use and Perceived Merit of Customer Accounting in New Zealand
by Beverley R. Lord & Yvonne P. Shanahan & Benjamin M. Nolan - 60-68 Visual Portfolio Statistics
by Tom Arnold & Bonnie Buchanan
2007, Volume 15, Issue 2
- 3-23 A framework to integrate the enterprise domain ontology and organizational change application domain
by George Joseph & Asha George - 24-36 Testing static tradeoff against pecking order models of capital structure in Japanese firms
by Rongrong Zhang & Yoshio Kanazaki - 37-49 An examination of Australian gold mining firms’ exposure over the collapse of gold price in the late 1990s
by Victor Fang & Chien-Ting Lin & Warren Poon - 50-66 Strategic responses to institutional pressures, and success in achieving budget targets: A survey at a multinational company
by Fábio Frezatti & Andson Braga de Aguiar & Amaury José Rezende
2006, Volume 19, Issue 2
- 78-93 The Effects of Board Characteristics on Earnings Management around Australian CEO Changes
by Paul Mather & Alan Ramsay - 94-104 FASB’s Statement No. 133 on Derivatives and Barings Bank: The Case for Value at Risk (VAR)
by Yass A. Alkafaji & Nauzer Balsara & Judith N. Aburmishan - 105-121 Persistence in Mutual Fund Returns: New Zealand Evidence
by Keith Hooper & Howard Davey & Roger Su & Dani A.C. Foo - 122-138 Educators’ Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study
by Pak K. Auyeung & Ron Dagwell & Chew Ng & John Sands - 139-152 Measuring Contagion in the South-East Asian Economic Crisis: An Exploration Using Artificial Neural Networks
by Callum Scott - 153-158 A Commentary on Sample Design Issues in Behavioral Accounting Experiments
by Freddie Choo & Kim Tan
2005, Volume 18, Issue 2
- 54-62 A Review of Australian Audit Pricing Literature
by Andrew Ferguson - 63-82 Job Satisfaction Dimensions in Public Accounting Practice
by Kathleen Herbohn - 83-92 Profitability of Trading Rules in Futures Markets
by John Anderson & Robert Faff - 93-110 Institutional Ownership and Income Smoothing: Australian Evidence
by Ping-Sheng Koh - 111-117 The Impact of Thin Trading Adjustments on Australian Beta Estimates
by Sinclair Davidson & Thomas Josev
2005, Volume 18, Issue 1
- 6-12 Earnings Prediction and the Role of Accural-Related Disclosure: International Evidence
by Tony Kang - 13-20 Active Learning in Accounting: A Case Study in Preaching to the Unconverted
by Paul Coram - 21-33 Estimating the Value Added by Big 8/6/5 Auditors Using Earnings and Cash Response Coefficients
by Peta Stevenson-Clarke & Allan Hodgson - 34-39 Putting Their Money Where Their Mouth Is: The Importance of Shareholder Directors Post Listing
by William Dimovski & Robert Brooks - 40-49 A Critique of Minimum Variance Hedging
by Jonathan Dark