Abacus

1998 - 2026

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 62, month 09, 2026

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange pp. 673-697

Jane Andrew, Max Baker, Xiaojiao Wang and Monique Sheehan

The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture pp. 698-752

Niclas Dürst and Jennifer Kunz

How Does China Participate in the International Accounting Standards Board's Standard‐setting Process? A Longitudinal Analysis of Comment Letters pp. 753-792

Shulin Chen

Reporting Connectivity, Audit Quality, and Audit Fees pp. 793-827

Meiting Lu, Ruizhe Wang, Yi Wu and Shan Zhou

Navigating the Methodological Frontier in Capital Market Research pp. 828-849

Jennifer Gippel, Martina Linnenluecke, Mona Mashhadi Rajabi, Tom Smith and Yushu Zhu

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP pp. 850-884

Divya Anantharaman and Darren Henderson

Stakeholder Orientation and the Tightness of Bank Loan Covenants pp. 885-921

Jing Shi, Zini Liang, Jianlei Han, Yifei Xu and Li Zeng

Iron Ore Pricing in China: Financialization Through a Marxist Lens pp. 922-956

Xun Gong, Eagle Zhang and Corinne Cortese

Volume 62, month 06, 2026

Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures pp. 337-391

Roger Simnett, Yun (Hazel) Tan, Jean You and Shan Zhou

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance pp. 392-421

Warren Maroun, Alan Duboisée De Ricquebourg and Dusan Ecim

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour? pp. 422-468

Eun Hye Jo and Jung Wha (Jenny) Lee

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry pp. 469-507

Andreas Altendorfer, Brigitte Eierle and Stephan Küster

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance pp. 508-542

Shushu Liao, Nhut H. Nguyen and Cameron Truong

Political Connections and Corporate Debt Structure: The Moderating Effect of India's Government‐owned Banks pp. 543-573

Rishman Jot Kaur Chahal and Wasim Ahmad

Is Fair Value Always the Relevant Measure of Liabilities? Evidence from Bond Trades in the Secondary Market pp. 574-600

Dongyi Wang

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment pp. 601-646

Haipeng Yu, Xiaoke Cheng, Caiyue Ouyang and Wenxia Ge

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions pp. 647-672

Ebrahim Bazrafshan

Volume 62, month 03, 2026

Market Valuation of Risk Reporting: The Role of Business Model Disclosure pp. 1-49

Chiara Crovini, Francesco Giunta, Christian Nielsen and Lorenzo Simoni

When the Former CEO Acts as Board Chair: Does This Matter to Debt Policy and Risk of Default? pp. 50-94

Vu Quang Trinh, Aly Salama and Basil Al‐Najjar

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies pp. 95-132

Feng Chen, Yu Hou, Gordon Richardson and Barbara Su

Games for Attention: Evidence from Analysts’ Earnings Forecasts for US Listed Foreign Firms pp. 133-165

Jun Chen, Yanfang Zhang, Albert Tsang, Wenming Wang and Li Yu

Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value pp. 166-232

Zhe Li and Xinrui Liu

Co‐opted Boards and the Obfuscation of Financial Reports pp. 233-272

Abongeh A. Tunyi, Tanveer Hussain, Geofry Areneke and Jacob Agyemang

The Signalling Effect of Corporate Social Responsibility Reporting: Evidence From Short Selling pp. 273-309

Xiao Liang, Xiaomeng Charlene Chen and Nurul Alam

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill pp. 310-335

Matilda Hellman Aasen, Niclas Hellman, Tomas Hjelström and Jasmina T. White

Volume 61, month 12, 2025

Accounting at a Crossroads: Intangibles, Sustainability, and the Future of International Financial Reporting Standards pp. 819-832

Stewart Jones and Baljit Sidhu

A Proposal for Goodwill Accounting pp. 833-856

Hyung Il Oh and Stephen Penman

Recognition and Disclosure of Intangibles Under International Financial Reporting Standards pp. 857-896

Salma Ibrahim, James Bowden, Mahmoud Elmarzouky and Mahmoud Al‐Kilani

R&D Disclosures and Informativeness of Future Earnings pp. 897-960

Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas

The Determinants and Informativeness of ‘Voluntary’ Climate and Sustainability‐related Financial Disclosures in Australia pp. 961-1022

John L. Campbell, Anita Foerster, Mukesh Garg and Luisa Unda

Incorporating Carbon Emissions into Decision‐making—The Case of Transactional Connectivity pp. 1023-1051

Bastian Distler, Jürgen Ernstberger, Mario Keiling, Felix Müller and Mike Szabo

Practical Expedients—A Valid Tool in IFRS Standard‐setting? pp. 1052-1109

Niclas Hellman, Heidi Hiltunen, Johanna Lindegren and Milda Tylaite

Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter? pp. 1110-1144

Ekaete Efretuei and Kemi Yekini

Volume 61, month 09, 2025

The Value Relevance of a Firm's Carbon Risk Profile pp. 555-601

Ingrid Millar, Peter Clarkson and Kathleen Herbohn

Political Connections and the Transition to Low‐carbon Energy Sources in China: Evidence from a Quasi‐natural Experiment pp. 602-620

Jing Shi, Jianlei Han, Martina Linnenluecke and Tom Smith

Reputational Costs as a Tax Avoidance Deterrent in Small to Medium Enterprises pp. 621-656

Vincent Compagnie and Wouter Torsin

Analyst Coverage and Corporate Innovation: Evidence from Exogenous Changes in Analyst Coverage pp. 657-710

Kun Tracy Wang, Simeng Liu and Guqiang Luo

Intra‐industry Performance Ranking and Relative Performance Evaluation pp. 711-752

Xiaohua (Stephen) Wu

Internal Ties and Stock Price Crash Risk: Evidence from Chinese Listed Firms pp. 753-785

Jian Zhou, Jianglong Yu and Xiaodong Lei

Do Carbon Assurance Providers Play a Strategic Role in Moderating the Relationship Between Carbon Emissions and Firms’ Cost of Equity? pp. 786-818

Rina Datt, Reuben Segara and Jin Young Yang

Volume 61, month 06, 2025

The Valuation Differences between Operating and Finance Lease Liabilities in US Firms pp. 273-303

Devon Erickson, Bradley P. Lindsey and Jayson Talakai

Managerial Ability and Debt Choice pp. 304-344

Md Samsul Alam, Mostafa Monzur Hasan, Nurul Alam and Md Shahidul Islam

How to Design Auditor Liability When Judges Suffer from Hindsight Bias pp. 345-376

Jochen Bigus and Nadine Georgiou

Does Media Tone Influence Pre‐IPO Earnings Management? Evidence from IPO Approval Regulation in China pp. 377-418

Ku He, Gary Tian and Yanling Wu

Social Media Networks and Stock Price Synchronicity: Evidence from a Chinese Stock Forum pp. 419-461

Feng Guo, Bin Lyu, Xiaoliang Lyu and Jiandong Zheng

Tone Management and Litigation Concerns in CEOs’ Early Years pp. 462-497

Pratik Goel, Oveis Madadian and Wouter Torsin

The Accountability System for Material Misstatements and Executive Pay Performance Sensitivity: A Quasi‐natural Experiment pp. 498-553

Wenjun Liu, Qian He and June Cao

Volume 61, month 03, 2025

Public Accountability in an Unpredictable World: Tales of the Unexpected pp. 1-22

Laurence Ferry, Noel Hyndman, Mariannunziata Liguori and Henry Midgley

Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs pp. 23-52

Basil P. Tucker and Hank C. Alewine

Do Social Interaction Mechanisms Affect University Reputation? Evidence from the UK Higher Education Sector pp. 53-92

Rasha Ashraf Abdelbadie, Nils Braakmann and Aly Salama

Counter Accounting and Counter Accountability: A Post‐COVID‐19 Study of England's Hospital Infrastructure Crisis pp. 93-120

Anne Stafford

Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries pp. 121-142

Jan van Helden, Tjerk Budding, Patricia Gomes, Mario Hesse and Carine Smolders

Performing Accountability During a Crisis: Insights from the Italian Government's Response to the First Wave of the COVID‐19 Pandemic pp. 143-161

Claudio Columbano, Daniela Pianezzi and Ileana Steccolini

Neutralizing Deviance at State‐owned Enterprises: The Case of South African Airways pp. 162-193

Dennis De Widt, Warren Maroun and Jill Atkins

Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID‐19 Pandemic pp. 194-217

Tassiani Aparecida Dos Santos and Iago França Lopes

Auditors’ Sensemaking During Crises: The Case of the COVID‐19 Pandemic in Italian Local Public Administrations pp. 218-238

Simona Caramia, Pasquale Ruggiero and Riccardo Mussari

Digital Accountability in Collaborative Public Governance in Times of Crisis: Analysing the Debate in a Polarized Social Forum pp. 239-271

Tobias Polzer and Selin Öner