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Accounting Research Journal

2005 - 2014

Current editor(s): Professor Ellie Chapple

from Emerald Group Publishing
Series data maintained by Louise Lister ().

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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 Ndidi 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: The Australian Labor Party and the continuity of change pp. 19-36 Downloads
John Passant
The impact of the GST on mortgage pricing of Australian credit unions: An empirical analysis 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: Empirical evidence from a mixed-methods study in Malaysia pp. 71-91 Downloads
Raihana Mohdali and Jeff 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: Internal communication in an Australian financial institution 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: A resource constraint perspective pp. 6-34 Downloads
Le Luo, Qingliang Tang and Yi-Chen Lan
The value of executive director share ownership and discretionary accruals pp. 35-55 Downloads
Arifur Khan and Paul Mather
Audit quality and overvalued equity pp. 56-74 Downloads
Robert Houmes, Maggie Foley and Richard J. Cebula
Audit firm rotation and audit quality: evidence from academic research pp. 75-84 Downloads
David Shawn Jenkins and Thomas E. Vermeer

Volume 25, issue 3, 2012

Integrating the social maslaha into Islamic finance pp. 166-184 Downloads
Ismail Cebeci
Does capitalization enhance efficient risk undertaking?: A comparison between Islamic and conventional banks pp. 185-207 Downloads
Lucia Dalla Pellegrina
Non-parametric performance measurement of international and Islamic mutual funds pp. 208-226 Downloads
Jose Francisco Rubio, M. Kabir Hassan and Hesham Jamil Merdad
Islamic banks' income structure and risk: evidence from GCC countries pp. 227-241 Downloads
Rihab Grassa

Volume 25, issue 2, 2012

Accounting students' perceptions of a Learning Management System: An international comparison pp. 72-86 Downloads
Ilias G. Basioudis, Paul de Lange, Themin Suwardy and Paul Wells
A team-teaching based approach to engage students pp. 87-99 Downloads
David Bond, Robert Czernkowski and Peter Wells
Rogue Trader?: using a movie to teach a large auditing class pp. 100-112 Downloads
Warren Maroun and Tasneem Joosub
Attitudes towards accounting: differences between Australian and international students pp. 113-130 Downloads
Beverley Jackling, Paul de Lange, Jon Phillips and James Sewell
Fund flows and past performance in Australian managed funds pp. 131-157 Downloads
Rakesh Gupta and Thadavillil Jithendranathan

Volume 25, issue 1, 2012

Market reactions to qualified audit reports: research approaches pp. 8-24 Downloads
Kim Ittonen
Evidence of managerial opportunism in Australia pp. 25-40 Downloads
Andrew Trumble and Sean Pinder
Desirable generic attributes for accounting graduates into the twenty-first century: The views of employers pp. 41-55 Downloads
Irene Tempone, Marie Kavanagh, Naomi Segal, Phil Hancock, Bryan Howieson and Jenny Kent
Corporate villains: taking the bore out of law pp. 56-66 Downloads
Craig Cameron

Volume 24, issue 3, 2011

Winning ARC grants: comparing accounting with other commerce-related disciplines pp. 213-244 Downloads
Kevin Clarke, Jack Flanagan and Sharron O'Neill
Forecasting confidence under segment reporting pp. 245-267 Downloads
Jacqueline Birt and Greg Shailer
Properties of net income and total comprehensive income: New Zealand evidence pp. 268-289 Downloads
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 Downloads
Belinda Luke and Kate Hogarth

Volume 24, issue 2, 2011

Auditor appointment in compulsory audit tendering pp. 104-149 Downloads
Kym Butcher, Graeme Harrison, Jill McKinnon and Philip Ross
R&D profitability, intensity and market-to-book: evidence from Australia pp. 150-177 Downloads
Kamran Ahmed, John Hillier and Elisabeth Tanusasmita
Class absenteeism: reasons for non-attendance and the effect on academic performance pp. 178-194 Downloads
Astrid Schmulian and Stephen Coetzee
Engendering learning engagement in a diverse cohort: a reflection pp. 195-204 Downloads
Gary R. Oliver and Rodney Coyte

Volume 24, issue 1, 2011

Do stealth restatements convey material information? pp. 5-22 Downloads
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 Downloads
Tony Mortensen and Richard Fisher
Real and accrual-based earnings management and its legal consequences: Evidence from seasoned equity offerings pp. 50-78 Downloads
Salma Ibrahim, Li Xu and Genese Rogers
Relative audit fees and client loyalty in the audit market pp. 79-93 Downloads
Magdy Farag and Rafik Elias

Volume 23, issue 3, 2010

Establishing additionality: fraud vulnerabilities in the clean development mechanism pp. 243 - 253 Downloads
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 Downloads
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 Downloads
Clevo Wilson
Are socially responsible investment markets worldwide integrated? pp. 281 - 301 Downloads
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 Downloads
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 Downloads
Sandra Chapple, Lee Moerman and Kathy Rudkin
A green drought: the challenge of mentoring for Australian accounting academics pp. 146-171 Downloads
Helen Irvine, Lee Moerman and Kathy Rudkin
Co-deterministic relationship between ownership concentration and corporate performance: Evidence from an emerging economy pp. 172-189 Downloads
Omar Al Farooque, Tony van Zijl, Keitha Dunstan and Akm Waresul Karim
Value relevance of alternative accounting performance measures: Australian evidence pp. 190-212 Downloads
Ahsan Habib
Calculating non-controlling interest in the presence of goodwill impairment pp. 213-233 Downloads
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 Downloads
Katherine Uylangco, Steve Easton and Robert William Faff
The split equity reform and corporate financial transparency in China pp. 20-48 Downloads
Wendy Green, Richard D. Morris and Haiping Tang
Does board governance improve the quality of accounting earnings? pp. 49-68 Downloads
Raghavan J. Iyengar, Judy Land and Ernest M. Zampelli
Analyst following and corporate governance: emerging-market evidence pp. 69-93 Downloads
Minna Yu
Australian evidence on the accuracy of analysts' expectations: The value of consensus and timeliness prior to the earnings announcement pp. 94-116 Downloads
Xiaomeng Chen
Page updated 2014-10-01