Abacus

1998 - 2025

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 55, month 12, 2019

Audit Firm Attributes and Auditor Litigation Risk pp. 639-675

Minjung Kang, Ho‐Young Lee, Vivek Mande and Yong‐Sang Woo

Failing Faithful Representations of Financial Statements: Issues in Reporting Financial Instruments pp. 676-708

A. Rashad Abdel‐khalik

Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific pp. 709-733

Cynthia W. Cai, Martina K. Linnenluecke, Mauricio Marrone and Abhay K. Singh

The Business Risk Audit Approach and Audit Production Efficiency pp. 734-782

Michael De Martinis and Keith Houghton

Accruals, Investment, and Future Performance pp. 783-809

Jenny Chu

A Primer on Global Environmental Change pp. 810-824

Martina K. Linnenluecke and Tom Smith

Volume 55, month 09, 2019

Accounting for the Public Sector at a Time of Crisis pp. 437-451

Noel Hyndman and Donal McKillop

The Reform of UK Universities: A Management Dream, An Academic Nightmare? pp. 452-482

Juan Du and Irvine Lapsley

Managing Multiple Institutional Logics and the Use of Accounting: Insights from a German Higher Education Institution pp. 483-510

Annemarie Conrath‐Hargreaves and Sonja Wüstemann

Audit Adjustments and Public Sector Audit Quality pp. 511-534

Margaret Greenwood and Ruijia Zhan

Austerity and Hospitals in Deficit: Is PPP Termination the Answer? pp. 535-556

Mark Hellowell, Anne Stafford and Pamela Stapleton

The UK's Exit Charge from the EU: Insights from Modes of Accounting pp. 557-581

David Heald and Iain Wright

Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countries pp. 582-609

Noel Hyndman, Mariannunziata Liguori, Renate E. Meyer, Tobias Polzer, Johann Seiwald and Ileana Steccolini

China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendas pp. 610-633

Xuegang Cui, Pingli Li, Mahmoud Al‐Sayed and Sean S. Zhou

Volume 55, month 06, 2019

Earnings Management in Chapter 11 Bankruptcy pp. 273-305

Timothy Fisher, Ilanit Gavious and Jocelyn Martel

Asset Disposal as a Method of Real Earnings Management: Evidence from the UK pp. 306-332

Domenico Campa, Tongyu Cao and Ray Donnelly

Earnings Momentum, Adaptation Value, and Nonlinearities in the Valuation of Chinese Equity Stocks pp. 333-361

Yizhe Dong, Martien Lubberink, Diandian Ma and Mark Tippett

The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China pp. 362-410

Meimanage Fonseka, Theja Rajapakse and Gao‐Liang Tian

Inconsistent Signals, Earnings Announcements, and Market Uncertainty pp. 411-435

Wen He, Andrew B. Jackson and Kevin Liang

Volume 55, month 03, 2019

International Accounting Standards Board/Abacus Research Forum 2018 pp. 1-5

Stewart Jones

Non‐GAAP Earnings and the Earnings Quality Trade‐off pp. 6-41

Andrea Ribeiro, Yaowen Shan and Stephen Taylor

Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature pp. 42-91

Sidney J. Gray, Niclas Hellman and Mariya N. Ivanova

Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency? pp. 92-127

Tami Dinh, Baljit K. Sidhu and Chuan Yu

Independently Certified Industry‐specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry pp. 128-179

Dean Katselas, Baljit K. Sidhu, Tom Smith and Chuan Yu

Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation pp. 180-204

Yuanyuan Guo, Siqi Lu, Joshua Ronen and Jianfang Ye

Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements pp. 205-236

Amitav Saha, Richard D. Morris and Helen Kang

Is Financial Reporting Still Useful? Australian Evidence pp. 237-272

Michael Davern, Nikole Gyles, Dean Hanlon and Matthew Pinnuck

Volume 54, month 12, 2018

Open Market Share Repurchases in Germany: A Conditional Event Study Approach pp. 417-444

Christian Andres, André Betzer, Markus Doumet and Erik Theissen

Optimistic Disclosure Tone and Conservative Debt Policy pp. 445-484

Ali Ataullah, Andrew Vivian and Bin Xu

Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation pp. 485-523

Adi Masli, Matthew G. Sherwood and Rajendra P. Srivastava

Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence pp. 524-546

Jae Kim, Kamran Ahmed and Philip Inyeob Ji

Tax Avoidance, Managerial Ability, and Investment Efficiency pp. 547-575

Inder K. Khurana, William J. Moser and K. K. Raman

Twenty Years of Accounting and Finance Research on the Chinese Capital Market pp. 576-599

Jianlei Han, Jing He, Zheyao Pan and Jing Shi

Volume 54, month 09, 2018

Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research pp. 247-276

Corinne Cortese and Claire Wright

The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives pp. 277-318

Ru Gao and Baljit K. Sidhu

Demand for and Assessment of Audit Quality in Private Companies pp. 319-352

Adam Esplin, Karim Jamal and Shyam Sunder

Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation pp. 353-380

Carlin Dowling, W. Robert Knechel and Robyn Moroney

Non‐additivity in Accounting Valuation: Theory and Applications pp. 381-416

Luc Paugam, Jean‐François Casta and Hervé Stolowy

Volume 54, month 06, 2018

Special Issue on Earnings Management pp. 133-135

Stewart Jones

Discretionary Accruals: Earnings Management... or Not? pp. 136-153

Andrew B. Jackson

Inference‐in‐residuals as an Estimation Method for Earnings Management pp. 154-180

Demetris Christodoulou, Le Ma and Andrey Vasnev

Modelling Receivables and Deferred Revenues to Detect Revenue Management pp. 181-209

Jenny Zha Giedt

The Impact of CEO Narcissism on Earnings Management pp. 210-226

Francesco Capalbo, Alex Frino, Ming Ying Lim, Vito Mollica and Riccardo Palumbo

Research Design Issues in Studies Using Discretionary Accruals pp. 227-246

Maureen F. McNichols and Stephen R. Stubben

Volume 54, month 03, 2018

Does Ownership Identity Matter? A Meta‐analysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership pp. 1-35

Kun Tracy Wang and Greg Shailer

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s pp. 36-65

Martin Persson and Christopher J. Napier

The Future of Financial Reporting: Insights from Research pp. 66-78

Mary E. Barth

Noise Momentum Around the World pp. 79-104

Charlie X. Cai, Robert Faff and Yongcheol Shin

Future Realized Return, Firm‐specific Risk and the Implied Expected Return pp. 105-132

Pengguo Wang

Volume 53, month 12, 2017

Impact of Segment†level Natural Resource Operational Risk Reporting on Earnings Predictions pp. 431-449

Shuwen (Wendy) Cai, Jayne M. Godfrey and Robyn Moroney

Analyst Firm Coverage and Forecast Accuracy: The Effect of Regulation Fair Disclosure pp. 450-484

Yi Dong, Nan Hu, Xu Li and Ling Liu

Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs pp. 485-512

Ronita Ram and Susan Newberry

What is an Investment Project's Implied Rate of Return? pp. 513-526

Graham Bornholt

Measuring the Comparability of Company Accounts Conditionally: A Research Note pp. 527-542

Ross H. Taplin

Volume 53, month 09, 2017

Current Issues and Controversies in Real Estate Finance pp. 299-303

Stewart Jones

The Contribution of Foreign Real Estate Investment to Housing Price Growth in Australian Capital Cities pp. 304-318

Ross Guest and Nicholas Rohde

Why Do Overconfident REIT CEOs Issue More Debt? Mechanisms and Value Implications pp. 319-348

Kelvin Jui Keng Tan

Investing in Real Estate Debt: Is it Real Estate or Fixed Income? pp. 349-370

Maarten Spek

The Interrelationships between REIT Capital Structure and Investment pp. 371-394

Jamie Alcock and Eva Steiner

Can Real Estate Investors Avoid Specific Risk? pp. 395-430

Andrew Baum and Nick Colley

Volume 53, month 06, 2017

Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda pp. 159-179

Martina K. Linnenluecke, Jacqueline Birt, Xiaoyan Chen, Xin Ling and Tom Smith

Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets pp. 180-210

Willoe Freeman, Peter Wells and Anne Wyatt

Why Do Canadian Firms Cross-list? The Flip Side of the Issue pp. 211-239

Andreas Charitou and Christodoulos Louca

Extreme Uncertainty and Forward-looking Disclosure Properties pp. 240-272

Julia Krause, Thorsten Sellhorn and Kamran Ahmed

Unexpected Inflation, Capital Structure, and Real Risk-adjusted Firm Performance pp. 273-298

Jamie Alcock and Eva Steiner

Volume 53, month 03, 2017

Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics pp. 1-27

Ariela Caglio and Mara Cameran

The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports pp. 28-58

Peter Kajüter and Martin Nienhaus

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades pp. 59-93

Gerald J. Lobo, Luc Paugam, Hervé Stolowy and Pierre Astolfi

Does Integrated Reporting Matter to the Capital Market? pp. 94-132

Shan Zhou, Roger Simnett and Wendy Green

Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte) pp. 133-157

Dale L. Flesher, Gary John Previts and William D. Samson