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Australian Accounting Review

1991 - 2016

Current editor(s): Linda M. English

From CPA Australia
Series data maintained by Wiley-Blackwell Digital Licensing ().

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Volume 26, issue 3, 2016

Editorial pp. 225-225 Downloads
Tyrone M. Carlin
Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research pp. 226-242 Downloads
Elizabeth Carson, Neil Fargher and Yuyu Zhang
A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism pp. 243-254 Downloads
Noel Harding, Mohammad Azim, Radzi Jidin and Janine P. Muir
Audit Effort and Market-perceived Risk: Evidence from South Korea pp. 255-270 Downloads
Sung Hwan Jung
Some Economics of Audit Market Reform pp. 271-283 Downloads
Boon Seng Tan and Yew Kee Ho
Have Canada, Japan and Switzerland Adopted IFRS? pp. 284-290 Downloads
Christopher W. Nobes and Stephen A. Zeff
The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets pp. 291-300 Downloads
Wessel M. Badenhorst and Petri H. Ferreira
Impairment of Goodwill and Deferred Taxes Under IFRS pp. 301-311 Downloads
Dominic Detzen, Tobias Stork genannt Wersborg and Henning Zülch
‘Fair Value’ of Core Deposits in the EU version of IFRS: A Critical Review pp. 312-325 Downloads
Josef Jílek

Volume 26, issue 2, 2016

Editorial pp. 121-121 Downloads
Tyrone M. Carlin
Peas in a Pod: Are Efficient Municipalities also Financially Sustainable? pp. 122-131 Downloads
Joseph Drew, Brian Dollery and Michael A. Kortt
A Factor Analytic Assessment of Financial Sustainability: The Case of New South Wales Local Government pp. 132-140 Downloads
Joseph Drew and Brian Dollery
Financial Performance Adjustment in English Local Governments pp. 141-152 Downloads
Maria Jose Arcas and Caridad Martí
The Usefulness of Accrual Information in Non-mandatory Environments: The Case of Japanese Local Government pp. 153-161 Downloads
Mari Kobayashi, Kiyoshi Yamamoto and Keiko Ishikawa
Readability of Notes to the Financial Statements and the Adoption of IFRS pp. 162-176 Downloads
Esther Cheung and James Lau
The Value-relevance of Equity Accounted Carrying Amounts and Disclosed Fair Values of Listed Associates pp. 177-189 Downloads
Wessel M. Badenhorst, Leon M. Brümmer and Johannes H.vH. Wet
Earnings Management in Public Family Firms under Economic Adversity pp. 190-207 Downloads
Elisabete F. Simões Vieira
Large Shareholders and Independent Director Equity Compensation pp. 208-221 Downloads
Pattarin Adithipyangkul and Tak Yan Leung

Volume 26, issue 1, 2016

The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case pp. 4-20 Downloads
Carla Carvalho, Ana Maria Rodrigues and Carlos Ferreira
Business Continuity in the Face of Fraud and Organisational Change pp. 21-33 Downloads
Julie Margret and Zahirul Hoque
To What Extent do United Kingdom Companies Provide Oil and Gas Reserves Information Sufficient to Satisfy Statement of Recommended Practice Requirements? pp. 34-44 Downloads
Cosmas Odo, Wilson Ani, Philip Obialor and David Ugwunta
An Investigation into the Potential Adoption of International Financial Reporting Standards in the United States: Implications and Implementation pp. 45-65 Downloads
Aldys Tan, Bikram Chatterjee, Victoria Wise and Mahmud Hossain
The Influence of Remuneration Structures on Financial Reporting Quality: Evidence from Australia pp. 66-75 Downloads
Maryam Safari, Barry J. Cooper and Steven Dellaportas
Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality pp. 76-90 Downloads
Ahsan Habib and Md. Borhan Uddin Bhuiyan
Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach pp. 91-106 Downloads
Ali Uyar and Cemil Kuzey
Evidence of Avoiding Working Capital Deficits in Australia pp. 107-118 Downloads
Wei Jiang, Meiting Lu, Yaowen Shan and Tingting Zhu

Volume 25, issue 4, 2015

Editorial pp. 327-327 Downloads
Tyrone M. Carlin
Management Roles and Sustainability Information. Exploring Corporate Practice pp. 328-345 Downloads
Stefan Schaltegger, Roger Burritt, Dimitar Zvezdov, Jacob Hörisch and Joanne Tingey-Holyoak
Multilevel Approach to Sustainability Report Assurance Decisions pp. 346-358 Downloads
Belen Fernandez-Feijoo, Silvia Romero and Silvia Ruiz
A Bidirectional Analysis of Earnings Management and Corporate Social Responsibility: The Moderating Effect of Stakeholder and Investor Protection pp. 359-371 Downloads
Jennifer Martínez-Ferrero, Isabel Gallego-Álvarez and Isabel María García-Sánchez
The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence pp. 372-388 Downloads
Bruce M. Clayton and Chris J. Staden
Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market pp. 389-404 Downloads
Moazzem Hossain, Angela Hecimovic and Aklema Choudhury Lema
Ranking Corporate Governance of Australia's Top Companies: A Decade On pp. 405-412 Downloads
Jim Psaros and Michael Seamer
Board Diversity and Financial Performance in the Top 500 Australian Firms pp. 413-427 Downloads
Alireza Vafaei, Kamran Ahmed and Paul Mather
The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe pp. 428-444 Downloads
Humayun Kabir and Fawzi Laswad

Volume 25, issue 3, 2015

Editorial pp. 217-217 Downloads
Tyrone M. Carlin
The Importance of Understanding Student Learning Styles in Accounting Degree Programs pp. 218-231 Downloads
Robyn Cameron, Pat Clark, Laura De Zwaan, Diane English, Dawne Lamminmaki, Conor O'Leary, Kirsty Rae and John Sands
Knowing, Doing and Being Pedagogy in MBA-level Management Accounting Classes: Some Empirical Evidence pp. 232-247 Downloads
Keyur Thaker
Cost Stickiness in Australia: Characteristics and Determinants pp. 248-261 Downloads
Martin Bugeja, Meiting Lu and Yaowen Shan
An Exploratory Study of Profit Reporting Differences of Publicly Owned Professional Service Firms and Partnerships pp. 262-278 Downloads
Mark Pickering
Chief Financial Officers’ Short- and Long-term Incentive-based Compensation and Earnings Management pp. 279-291 Downloads
Sarowar Hossain and Gary S. Monroe
Comparing the Strength of Auditing and Reporting Standards and Investigating their Predictors in Europe and Asia pp. 292-308 Downloads
Pran Krishansing Boolaky and Barry J. Cooper
Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two Chinese Telecommunications Companies pp. 309-326 Downloads
Muhammad Azizul Islam, Shamima Haque, Thusitha Dissanayake, Philomena Leung and Karen Handley

Volume 25, issue 2, 2015

Editorial pp. 113-113 Downloads
Tyrone M. Carlin
Financing SME Growth: The Role of the National Stock Exchange of Australia and Business Advisors pp. 114-123 Downloads
Bruce Dwyer and Bernice Kotey
The Political Economy of Convergence: The Case of IFRS for SMEs pp. 124-138 Downloads
S. Susela Devi and R. Helen Samujh
Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises pp. 139-154 Downloads
Parmod Chand, Arvind Patel and Michael White
Diversification of External Accountants Serving Small and Medium-sized Enterprises: Evidence from Belgium pp. 155-174 Downloads
Gerrit Sarens, Patricia Everaert, Frederik Verplancke and Ignace Beelde
IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives pp. 175-184 Downloads
Fawzi Laswad and Nives Botica Redmayne
The Impact of Recession on the Value-relevance of Accounting Information pp. 185-191 Downloads
Gregory D. Kane, Ryan D. Leece, Frederick M. Richardson and Uma Velury
Are User Perceptions of Chairman Addresses Managed through Syntactical Complexity and Rationalisation? pp. 192-203 Downloads
Leopold Bayerlein and Paul Davidson
Confusion over Accounting Conservatism: A Critical Review pp. 204-216 Downloads
Yuying Xie

Volume 25, issue 1, 2015

Editorial pp. 1-1 Downloads
Tyrone M. Carlin
Risk Management: Its Adoption in Australian Public Universities within an Environment of Change Management – A Management Perspective pp. 2-12 Downloads
Joe Christopher and Gerrit Sarens
Risk Management in Public–Private Partnerships pp. 13-27 Downloads
Demi Chung and David Hensher
Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales pp. 28-37 Downloads
Joseph Drew and Brian Dollery
All for Nothing? Accounting for Land under Roads by Australian Local Governments pp. 38-44 Downloads
Hassan M.A. Elhawary and Brian West
Budget Forecast Deviations in Municipal Governments: Determinants and Implications pp. 45-70 Downloads
Bernardino Benito, María-Dolores Guillamón and Francisco Bastida
Corporate Culture and Greed — The Case of the Australian Wheat Board pp. 71-83 Downloads
Felicity Fallon and Barry J. Cooper
Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study pp. 84-99 Downloads
Luisa Lombardi and Barry J. Cooper
Ownership and Performance in a Lightly Regulated Environment pp. 100-112 Downloads
Michael E. Bradbury and Jill Hooks
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