Accounting Research Journal

2005 - 2011

Edited by Christine Ryan

from Emerald Group Publishing
Series data maintained by Chris Harris ().

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Volume 24, issue 2, 2011

Auditor appointment in compulsory audit tendering pp. 104-149

Kym Butcher, Graeme Harrison, Jill McKinnon and Philip Ross

R&D profitability, intensity and market-to-book: evidence from Australia pp. 150-177

Kamran Ahmed, John Hillier and Elisabeth Tanusasmita

Class absenteeism: reasons for non-attendance and the effect on academic performance pp. 178-194

Astrid Schmulian and Stephen Coetzee

Engendering learning engagement in a diverse cohort: a reflection pp. 195-204

Gary R. Oliver and Rodney Coyte

Volume 24, issue 1, 2011

Do stealth restatements convey material information? pp. 5-22

Afshad J. Irani and Le (Emily) Xu

The meaning of cash in the context of alternative accounting standards: IFRS convergence and classification decisions pp. 23-49

Tony Mortensen and Richard Fisher

Real and accrual-based earnings management and its legal consequences: Evidence from seasoned equity offerings pp. 50-78

Salma Ibrahim, Li Xu and Genese Rogers

Relative audit fees and client loyalty in the audit market pp. 79-93

Magdy Farag and Rafik Elias

Volume 23, issue 3, 2010

Establishing additionality: fraud vulnerabilities in the clean development mechanism pp. 243 - 253

Jacqueline M. Drew and Michael E. Drew

Should funds invest in socially responsible investments during downturns?: Financial and legal implications of the fund manager's dilemma pp. 254 - 266

Richard Copp, Michael L. Kremmer and Eduardo Dacillo Roca

Why should sustainable finance be given priority?: Lessons from pollution and biodiversity degradation pp. 267 - 280

Clevo Wilson

Are socially responsible investment markets worldwide integrated? pp. 281 - 301

Eduardo Dacillo Roca, Victor S.H. Wong and Gurudeo Anand Tularam

On the responsible investment disclosure practices of the world's largest pension funds pp. 302 - 318

Robert J. Bianchi, Michael E. Drew and Adam N. Walk

Volume 23, issue 2, 2010

IFRIC 13: accounting for “customer loyalty programmes” pp. 124-145

Sandra Chapple, Lee Moerman and Kathy Rudkin

A green drought: the challenge of mentoring for Australian accounting academics pp. 146-171

Helen Irvine, Lee Moerman and Kathy Rudkin

Co-deterministic relationship between ownership concentration and corporate performance: Evidence from an emerging economy pp. 172-189

Omar Al Farooque, Tony van Zijl, Keitha Dunstan and Akm Waresul Karim

Value relevance of alternative accounting performance measures: Australian evidence pp. 190-212

Ahsan Habib

Calculating non-controlling interest in the presence of goodwill impairment pp. 213-233

Grant Samkin and Craig Deegan

Volume 23, issue 1, 2010

The equity and efficiency of the Australian share market with respect to director trading pp. 5-19

Katherine Uylangco, Steve Easton and Robert William Faff

The split equity reform and corporate financial transparency in China pp. 20-48

Wendy Green, Richard D. Morris and Haiping Tang

Does board governance improve the quality of accounting earnings? pp. 49-68

Raghavan J. Iyengar, Judy Land and Ernest M. Zampelli

Analyst following and corporate governance: emerging-market evidence pp. 69-93

Minna Yu

Australian evidence on the accuracy of analysts' expectations: The value of consensus and timeliness prior to the earnings announcement pp. 94-116

Xiaomeng Chen

Volume 22, issue 3, 2009

Bias, stability, and predictive ability in the measurement of systematic risk pp. 220-236

Stephen Gray,, Jason Hall, Drew Kleas and Alan McCrystal

The effects of forecast specificity on the asymmetric short-window share market response to management earnings forecast pp. 237-261

Howard Chan, Robert William Faff, Yee Kee Ho and Alan Ramsay

Management control systems: a model for R&D units pp. 262-274

Parulian Silaen and Robert Williams

The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand pp. 275-304

Haiyan Jiang and Ahsan Habib

Volume 22, issue 2, 2009

The changing face of regulators' investigations into financial statement fraud pp. 118 - 143

Richard Lane, and Brendan T. O'Connell

Governance issues in accounting pp. 89-92

Marion Hutchinson

Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals pp. .93-117

Sebahattin Demirkan and Harlan Platt

What makes a board independent? Australian evidence pp. 144-166

Liyu He,, Sue Wright, Elaine Evans and Susan Crowe

Institutional investors, political connection and audit quality in Malaysia pp. 167-195

Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain, Kieran James and Hasnah Haron

Board composition and firm performance variance: Australian evidence pp. 196-212

Yi Wang and Judith Oliver

Volume 22, issue 1, 2009

The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services pp. .4-26

Sharad Asthana, Steven Balsam and Sungsoo Kim

Can self-managed superannuation fund trustees earn the equity risk premium? pp. .27-45

Peter J. Phillips, Michael Baczynski and John Teale

Towards a national default option for low-cost superannuation pp. .46-67

Wilson Sy

Global accounting standards: reality and ambitions pp. .68-80

Alfred Wagenhofer

Volume 21, issue 3, 2008

Sustainability in global financial reporting and innovation in institutions pp. 231-238

Elizabeth A. Gordon

An investigation of the association between corporate governance, earnings management and the effect of governance reforms pp. 239-262

Marion R. Hutchinson, Majella Percy and Leyal Erkurtoglu

The reliability of mandatory cash expenditure forecasts provided by Australian mining exploration companies in quarterly cash flow reports pp. 263-287

Gerry Gallery and Jodie Nelson

Volume 21, issue 2, 2008

Audit service quality in compulsory audit tendering: Preparer perceptions and satisfaction pp. 93-122

Kym Boon, Jill McKinnon and Philip Ross

Factors affecting corporate choices of postretirement benefits in the USA pp. 123-146

Sharad Asthana

Cash-based related party transactions in new economy firms pp. 147-166

Gerry Gallery, Natalie Gallery and Matthew Supranowicz

Corporate governance and the value-relevance of accounting information: Evidence from Australia pp. 167-194

Ahsan Habib and Istiaq Azim

The provision of non-audit services and earnings conservatism: Do New Zealand auditors compromise their independence? pp. 195-221

Beilei Zhang and David Emanuel

Volume 21, issue 1, 2008

Earnings management and the market performance of stock dividend issuing firms: NZ evidence pp. 4-15

Hardjo Koerniadi and Alireza Tourani-Rad

Factors associated with student performance in advanced accounting and auditing: An empirical study in a public university pp. 16-32

Mostafa M. Maksy and Lin Zheng

Do analysts mislead investors?: A comparison of analysts' and investors' weightings of cash components in forecasting annual earnings pp. 33-54

May H. Lo and Le (Emily) Xu

Australian fine art as an alternative investment pp. 55-66

Andrew Charles Worthington and Helen Higgs

ASIC actions: canaries for poor corporate governance? pp. 67-86

Raymond da Silva Rosa, Jennifer Filippetto and Ann Tarca