Accounting Research Journal

2005 - 2012

Edited by Christine Ryan

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

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Volume 25, issue 3, 2012

Integrating the social maslaha into Islamic finance pp. 166-184

Ismail Cebeci

Does capitalization enhance efficient risk undertaking?: A comparison between Islamic and conventional banks pp. 185-207

Lucia Dalla Pellegrina

Non-parametric performance measurement of international and Islamic mutual funds pp. 208-226

Jose Francisco Rubio, M. Kabir Hassan and Hesham Jamil Merdad

Islamic banks' income structure and risk: evidence from GCC countries pp. 227-241

Rihab Grassa

Volume 25, issue 2, 2012

Accounting students' perceptions of a Learning Management System: An international comparison pp. 72-86

Ilias G. Basioudis, Paul de Lange, Themin Suwardy and Paul Wells

A team-teaching based approach to engage students pp. 87-99

David Bond, Robert Czernkowski and Peter Wells

Rogue Trader?: using a movie to teach a large auditing class pp. 100-112

Warren Maroun and Tasneem Joosub

Attitudes towards accounting: differences between Australian and international students pp. 113-130

Beverley Jackling, Paul de Lange, Jon Phillips and James Sewell

Fund flows and past performance in Australian managed funds pp. 131-157

Rakesh Gupta and Thadavillil Jithendranathan

Volume 25, issue 1, 2012

Market reactions to qualified audit reports: research approaches pp. 8-24

Kim Ittonen

Evidence of managerial opportunism in Australia pp. 25-40

Andrew Trumble and Sean Pinder

Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers pp. 41-55

Irene Tempone, Marie Kavanagh, Naomi Segal, Phil Hancock, Bryan Howieson and Jenny Kent

Corporate villains: taking the bore out of law pp. 56-66

Craig Cameron

Volume 24, issue 3, 2011

Winning ARC grants: comparing accounting with other commerce-related disciplines pp. 213-244

Kevin Clarke, Jack Flanagan and Sharron O'Neill

Forecasting confidence under segment reporting pp. 245-267

Jacqueline Birt and Greg Shailer

Properties of net income and total comprehensive income: New Zealand evidence pp. 268-289

M. Humayun Kabir and Fawzi Laswad

Developing and enhancing independent learning skills: Using video tutorials as a means of helping students help themselves pp. 290-310

Belinda Luke and Kate Hogarth

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