Abacus

1998 - 2025

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

From Accounting Foundation, University of Sydney
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Volume 57, month 12, 2021

Detecting Real Activities Manipulation: Beyond Performance Matching pp. 619-653

Thomas A. Gilliam

CEO Network Centrality and the Likelihood of Financial Reporting Fraud pp. 654-678

Salim Chahine, Yiwei Fang, Iftekhar Hasan and Mohamad Mazboudi

Momentum, Reversals, and Business Cycle Turning Points pp. 679-708

Byoung‐Kyu Min and Yuchao Xiao

Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance pp. 709-736

Roland Königsgruber, Pietro Perotti, Oliver Schinnerl, Fanis Tsoligkas and David Windisch

Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality pp. 737-779

Hao Yang, Laura Le Luo and Asit Bhattacharyya

The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools pp. 780-809

Keith A. Houghton, Nancy Bagranoff and Christine Jubb

Volume 57, month 09, 2021

Re‐orienting the Statement of Cash Flows Around Cash Flows to Equity Holders pp. 407-420

D. Dichev Ilia

Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness pp. 421-467

Baljit K. Sidhu and Chuan Yu

Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach pp. 468-501

Ferhat D. Zengul, Nurettin Oner, James D. Byrd and Arline Savage

Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital pp. 502-556

Solomon Opare, Muhammad Nurul Houqe and Tony van Zijl

Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes pp. 557-592

Elaine Stewart and Ciaran Connolly

55 years of Abacus: Evolution of Research Streams and Future Research Directions pp. 593-618

Guilherme Belloque, Martina K Linnenluecke, Mauricio Marrone, Abhay K Singh and Rui Xue

Volume 57, month 06, 2021

Asset Redeployability and Corporate Tax Avoidance pp. 183-219

Mostafa Monzur Hasan, Ahsan Habib and Nurul Alam

Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities pp. 220-250

Steve Fortin, Ahmad Hammami and Michel Magnan

The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy pp. 251-296

Reinhard Schrank

Executive Compensation and Company Valuation pp. 297-324

Andreas Schueler

The Macbeth Factor: The Dark Side of Achievement‐driving Analysts pp. 325-361

K. Hung Chan, Ray R. Wang and Ruixin Wang

Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China pp. 362-405

Lihong Wang, Shaoqing Kang and Hongjun Wu

Volume 57, month 03, 2021

The Effect of Auditor Style on Reporting Quality: Evidence from Germany pp. 1-26

Vlad‐Andrei Porumb, Abe De Jong, Carel Huijgen, Teye Marra and Jan Van Dalen

Choosing the Level of Significance: A Decision‐theoretic Approach pp. 27-71

Jae Kim and In Choi

Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm pp. 72-100

Martin Carlsson‐Wall, Katarina Kaarbøe, Kalle Kraus and Anita Meidell

Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures pp. 101-125

Paul A. Griffin, David Lont and Kurt Purdon

The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator pp. 126-152

Alan Sangster

Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign pp. 153-182

Qinglu Jin, Yuchao Jin, Gary Gang Tian and Yang Xuan

Volume 56, month 12, 2020

The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions pp. 455-494

Sudipta Bose, Amitav Saha and Indra Abeysekera

Precision and Manipulation of Non‐financial Information: The Curious Case of Environmental Liability pp. 495-534

Aline Grahn

Does Investor Sentiment Affect the Value Relevance of Accounting Information? pp. 535-560

Wen He, Ki Hoon Hong and Eliza Wu

Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China pp. 561-601

Kun Su, Haiyan Jiang and Gary Tian

The UK Corporate Governance Code Principle of ‘Comply or Explain’: Understanding Code Compliance as ‘Subjection’ pp. 602-626

John Roberts, Paul Sanderson, David Seidl and Antonije Krivokapic

Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan pp. 627-648

Yi‐hui Tai and Nen‐chen Richard Hwang

Volume 56, month 09, 2020

Earnings Co‐movements and the Informativeness of Earnings pp. 295-319

Andrew B. Jackson, Chao Li and Richard D. Morris

Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework? pp. 320-347

Yitang (Jenny) Yang and Roger Simnett

Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process pp. 348-406

Eunice S. Khoo, Youngdeok Lim and Gary S. Monroe

Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions pp. 407-435

Stephen Kuselias

The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence pp. 436-453

Xiaomeng Chen, Andreas Hellmann and Safdar R. Mithani

Volume 56, month 06, 2020

Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach pp. 165-212

Rosemary Kim, Jagdish Gangolly, S. S. Ravi and Daniel J. Rosenkrantz

A Cause for Alarm? The Long‐term Performance of Shareholder Class Action Defendants pp. 213-229

Angelo Aspris and Luke McAlpin

Corporate Multinationality and Acquirer Returns pp. 230-267

Henry Agyei‐Boapeah, Samuel Fosu and Collins Ntim

Fama's Ratio and the Effect of Operating Leverage on the Cost of Capital Under CAPM pp. 268-287

David Johnstone

What Does the CAPM Say About Operating Leverage? pp. 288-291

Martina K. Linnenluecke, Tom Smith, Yun Shen, Yushu Zhu and Zini Liang

Reply to Linnenluecke, Shen, Smith, Zhu, and Liang (2020) pp. 292-294

David Johnstone

Volume 56, month 03, 2020

FRANK LEWIS CLARKE pp. 1-2

G. W. Dean

A Textual Analysis of US Corporate Social Responsibility Reports pp. 3-34

Peter M. Clarkson, Jordan Ponn, Gordon D. Richardson, Frank Rudzicz, Albert Tsang and Jingjing Wang

Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights pp. 35-65

Jane Andrew and Max Baker

The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting pp. 66-103

Benjamin T. Albersmann and Reiner Quick

China's Convergence with IFRS: Analysis of Dual‐listed Companies pp. 104-139

Weiguo Zhang and Jianfang Ye

Accounting Discoveries from Archival Research: The Mobile and Ohio, an Antebellum Southern Railroad pp. 140-163

Dale L. Flesher, Gary John Previts and Andrew D. Sharp

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