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Accounting Research Journal

2007 - 2016

Current editor(s): Professor Ellie Chapple

From Emerald Group Publishing
Series data maintained by Virginia Chapman ().

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Volume 29, issue 2, 2016

Carbon emission risks and management accounting: Australian evidence pp. 137-153 Downloads
Jayanthi Kumarasiri and Christine Jubb
An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance pp. 154-178 Downloads
John Stephen Sands, Kirsten Nicole Rae and David Gadenne
Fostering social sustainability management through safety controls and accounting pp. 179-197 Downloads
Nuwan Gunarathne, Dileepa Samudrage, Dinushi Nisansala Wijesinghe and Ki-Hoon Lee
Hard and soft sustainability disclosures: Australia’s resources industry pp. 198-217 Downloads
Tricia Ong, Terri Trireksani and Hadrian Geri Djajadikerta
Using external environmental reporting to embed sustainability into organisational practices pp. 218-235 Downloads
Sharlene Biswas and Winnie O’Grady

Volume 29, issue 1, 2016

Editorial pp. 2-3 Downloads
Ellie (Larelle) Chapple, Ellie(Larelle) Chapple and Ellie(Larelle) Chapple
A case study on fraudulent financial reporting: evidence from Malaysia pp. 4-19 Downloads
Chee Kwong Lau, Ki Wei Ooi, Ellie(Larelle) Chapple and Ellie(Larelle) Chapple
Cheating behaviour among accounting students: some Malaysian evidence pp. 20-33 Downloads
Suhaiza Ismail, Salwa Hana Yussof, Ellie(Larelle) Chapple and Ellie(Larelle) Chapple
Further evidence on idiosyncratic risk and REIT pricing: a cross-country analysis pp. 34-58 Downloads
Lin Mi, Karen Benson, Robert Faff, Ellie(Larelle) Chapple and Ellie(Larelle) Chapple
Do organisations in developing economies legitimise their level of profit? Evidence from Fiji pp. 59-80 Downloads
Acklesh Prasad, Peter Green, Jon Heales, Ellie(Larelle) Chapple and Ellie(Larelle) Chapple
Trend of hidden values and use of intellectual capital information: evidence from Malaysia pp. 81-105 Downloads
Abdifatah Ahmed Haji, Ellie(Larelle) Chapple and Ellie(Larelle) Chapple
A contingency model of client repatronage in a financial auditing services context pp. 106-130 Downloads
Naruanard Sarapaivanich, Paul G Patterson, Ellie(Larelle) Chapple and M. Azizul Islam

Volume 28, issue 3, 2015

The value relevance of exploration and evaluation expenditures pp. 228-250 Downloads
Teng Zhou, Jacqueline Birt and Michaela Rankin
Remunerating non-executive directors with stock options: who is ignoring the regulator? pp. 251-267 Downloads
Michael Seamer and Adrian Melia
Board diversity and intellectual capital performance pp. 268-283 Downloads
Mahfoudh Abdul Karem Mahfoudh Al-Musali and Ku Nor Izah Ku Ismail
The effects of comprehensive income on investors’ judgments pp. 284-299 Downloads
Ning Du, Kevin Stevens and John McEnroe
Book-tax differences: are they affected by equity-based compensation? pp. 300-318 Downloads
Chunwei Xian, Fang Sun and Yinghong Zhang

Volume 28, issue 2, 2015

Australian government budget balance numbers pp. 120-142 Downloads
Graeme Wines and Helen Scarborough
Ownership, related party transactions and performance in China pp. 143-159 Downloads
Yezhen Wan and Leon Wong
The effect of financial crisis on auditor conservatism: US evidence pp. 160-171 Downloads
Joseph Beams and Yun-Chia Yan
Earnings management, funding and diversification strategies of banks in Africa pp. 172-194 Downloads
Mohammed Amidu and Ransome Kuipo
Continuous disclosure and information asymmetry pp. 195-224 Downloads
Mark Russell

Volume 28, issue 1, 2015

The past, present, and future (?) of crime-related forensic accounting methodology pp. 4-9 Downloads
Timothy J. Louwers
Pathways to accountant fraud: Australian evidence and analysis pp. 10-44 Downloads
Paul Andon, Clinton Free and Benjamin Scard
A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle pp. 45-58 Downloads
Grace Mui and Jennifer Mailley
Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony pp. 59-77 Downloads
Madeline Ann Domino, Matthew Stradiot and Mariah Webinger
An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria pp. 78-97 Downloads
Oluwatoyin Popoola, Ayoib B Che-Ahmad and Rose Shamsiah Samsudin
Topics and methods in forensic accounting research pp. 98-114 Downloads
James DiGabriele and Wm. Dennis Huber

Volume 27, issue 3, 2014

Enhancing lecture presentation through tablet technology pp. 212-225 Downloads
Mirela Malin
Accounting standards convergence dynamics pp. 226-248 Downloads
Nicholas Apergis, Christina Christou and Christis Hassapis
Is Hong Kong ready for accounting education reform: an analysis of tri-partite views pp. 249-265 Downloads
Theodore T.Y. Chen
A survival analysis of tax professionals’ performance and internship experience pp. 266-285 Downloads
Carl R. Borgia, Philip H. Siegel and Dennis Ortiz
Towards a pp. 286-300 Downloads
Kim Watty, Satoshi Sugahara, Nadana Abayadeera, Luckmika Perera and Jade McKay

Volume 27, issue 2, 2014

Firm characteristics, distress risk and average stock returns pp. 101-123 Downloads
Prodosh Simlai
Market-to-book ratio and conditional conservatism: firms’ voluntary expensing of employee stock options pp. 124-149 Downloads
Gulraze Wakil
Impact of firm-specific characteristics on managers’ identity disclosure pp. 150-168 Downloads
Etumudon Asien
Management control systems and organisational learning: the effects of design and use pp. 169-187 Downloads
Shu Hui Wee, Soon Yau Foong and Michael S.C. Tse
The joint effects of management incentive and information precision on perceived reliability in fair value estimates pp. 188-206 Downloads
Ning Du, John E. McEnroe and Kevin Stevens

Volume 27, issue 1, 2014

Demystifying the challenges involved in publishing a high quality taxation paper pp. 7-18 Downloads
Adrian Sawyer
The Minerals Resource Rent Tax pp. 19-36 Downloads
John Passant
The impact of the GST on mortgage pricing of Australian credit unions pp. 37-51 Downloads
Benjamin Liu, Allen Huang and Brett Freudenberg
The deductibility of Sarbanes-Oxley costs incurred by Australasian companies pp. 52-70 Downloads
Julie Harrison and Mark Keating
The influence of religiosity on taxpayers’ compliance attitudes pp. 71-91 Downloads
Raihana Mohdali and Jeffery Pope

Volume 26, issue 3, 2013

Case studies in a passive learning environment: some Malaysian evidence pp. 173-196 Downloads
Nik Nazli Nik Ahmad and Maliah Sulaiman
Remuneration committee independence and CEO remuneration for firm financial performance pp. 197-221 Downloads
Patti Cybinski and Carolyn Windsor
Online self and peer assessment of team work in accounting education pp. 222-238 Downloads
Deborah Anne Delaney, Marty Fletcher, Craig Cameron and Kerry Bodle
Coincident and forecast relevance of accounting numbers pp. 239-255 Downloads
Karol Marek Klimczak and Grzegorz Szafranski

Volume 26, issue 2, 2013

The impact of auditor independence regulations on established and emerging firms pp. 88-108 Downloads
Victoria J. Clout, Larelle Chapple and Nilan Gandhi
Accounting for workplace flexibility pp. 109-129 Downloads
Vijaya Murthy and James Guthrie
The dual roles for accountants in sustaining rural communities pp. 130-153 Downloads
Amanda J. Carter, Roger L. Burritt and John D. Pisaniello
A few stylized observations on accounting discretion pp. 154-166 Downloads
Steven Schwartz and Richard Young

Volume 26, issue 1, 2013

Comparison of propensity for carbon disclosure between developing and developed countries pp. 6-34 Downloads
Le Luo
The value of executive director share ownership and discretionary accruals pp. 35-55 Downloads
Arifur Khan
Audit quality and overvalued equity pp. 56-74 Downloads
Robert Houmes
Audit firm rotation and audit quality: evidence from academic research pp. 75-84 Downloads
David Jenkins
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