Economics at your fingertips  

Australian Accounting Review

1991 - 2016

Current editor(s): Linda M. English

From CPA Australia
Series data maintained by Wiley-Blackwell Digital Licensing ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 26, issue 3, 2016

Editorial pp. 225-225 Downloads
Tyrone M. Carlin
Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research pp. 226-242 Downloads
Elizabeth Carson, Neil Fargher and Yuyu Zhang
A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism pp. 243-254 Downloads
Noel Harding, Mohammad Azim, Radzi Jidin and Janine P. Muir
Audit Effort and Market-perceived Risk: Evidence from South Korea pp. 255-270 Downloads
Sung Hwan Jung
Some Economics of Audit Market Reform pp. 271-283 Downloads
Boon Seng Tan and Yew Kee Ho
Have Canada, Japan and Switzerland Adopted IFRS? pp. 284-290 Downloads
Christopher W. Nobes and Stephen A. Zeff
The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets pp. 291-300 Downloads
Wessel M. Badenhorst and Petri H. Ferreira
Impairment of Goodwill and Deferred Taxes Under IFRS pp. 301-311 Downloads
Dominic Detzen, Tobias Stork genannt Wersborg and Henning Zülch
‘Fair Value’ of Core Deposits in the EU version of IFRS: A Critical Review pp. 312-325 Downloads
Josef Jílek

Volume 26, issue 2, 2016

Editorial pp. 121-121 Downloads
Tyrone M. Carlin
Peas in a Pod: Are Efficient Municipalities also Financially Sustainable? pp. 122-131 Downloads
Joseph Drew, Brian Dollery and Michael A. Kortt
A Factor Analytic Assessment of Financial Sustainability: The Case of New South Wales Local Government pp. 132-140 Downloads
Joseph Drew and Brian Dollery
Financial Performance Adjustment in English Local Governments pp. 141-152 Downloads
Maria Jose Arcas and Caridad Martí
The Usefulness of Accrual Information in Non-mandatory Environments: The Case of Japanese Local Government pp. 153-161 Downloads
Mari Kobayashi, Kiyoshi Yamamoto and Keiko Ishikawa
Readability of Notes to the Financial Statements and the Adoption of IFRS pp. 162-176 Downloads
Esther Cheung and James Lau
The Value-relevance of Equity Accounted Carrying Amounts and Disclosed Fair Values of Listed Associates pp. 177-189 Downloads
Wessel M. Badenhorst, Leon M. Brümmer and Johannes H.vH. Wet
Earnings Management in Public Family Firms under Economic Adversity pp. 190-207 Downloads
Elisabete F. Simões Vieira
Large Shareholders and Independent Director Equity Compensation pp. 208-221 Downloads
Pattarin Adithipyangkul and Tak Yan Leung

Volume 26, issue 1, 2016

The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case pp. 4-20 Downloads
Carla Carvalho, Ana Maria Rodrigues and Carlos Ferreira
Business Continuity in the Face of Fraud and Organisational Change pp. 21-33 Downloads
Julie Margret and Zahirul Hoque
To What Extent do United Kingdom Companies Provide Oil and Gas Reserves Information Sufficient to Satisfy Statement of Recommended Practice Requirements? pp. 34-44 Downloads
Cosmas Odo, Wilson Ani, Philip Obialor and David Ugwunta
An Investigation into the Potential Adoption of International Financial Reporting Standards in the United States: Implications and Implementation pp. 45-65 Downloads
Aldys Tan, Bikram Chatterjee, Victoria Wise and Mahmud Hossain
The Influence of Remuneration Structures on Financial Reporting Quality: Evidence from Australia pp. 66-75 Downloads
Maryam Safari, Barry J. Cooper and Steven Dellaportas
Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality pp. 76-90 Downloads
Ahsan Habib and Md. Borhan Uddin Bhuiyan
Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach pp. 91-106 Downloads
Ali Uyar and Cemil Kuzey
Evidence of Avoiding Working Capital Deficits in Australia pp. 107-118 Downloads
Wei Jiang, Meiting Lu, Yaowen Shan and Tingting Zhu

Volume 25, issue 4, 2015

Editorial pp. 327-327 Downloads
Tyrone M. Carlin
Management Roles and Sustainability Information. Exploring Corporate Practice pp. 328-345 Downloads
Stefan Schaltegger, Roger Burritt, Dimitar Zvezdov, Jacob Hörisch and Joanne Tingey-Holyoak
Multilevel Approach to Sustainability Report Assurance Decisions pp. 346-358 Downloads
Belen Fernandez-Feijoo, Silvia Romero and Silvia Ruiz
A Bidirectional Analysis of Earnings Management and Corporate Social Responsibility: The Moderating Effect of Stakeholder and Investor Protection pp. 359-371 Downloads
Jennifer Martínez-Ferrero, Isabel Gallego-Álvarez and Isabel María García-Sánchez
The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence pp. 372-388 Downloads
Bruce M. Clayton and Chris J. Staden
Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market pp. 389-404 Downloads
Moazzem Hossain, Angela Hecimovic and Aklema Choudhury Lema
Ranking Corporate Governance of Australia's Top Companies: A Decade On pp. 405-412 Downloads
Jim Psaros and Michael Seamer
Board Diversity and Financial Performance in the Top 500 Australian Firms pp. 413-427 Downloads
Alireza Vafaei, Kamran Ahmed and Paul Mather
The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe pp. 428-444 Downloads
Humayun Kabir and Fawzi Laswad

Volume 25, issue 3, 2015

Editorial pp. 217-217 Downloads
Tyrone M. Carlin
The Importance of Understanding Student Learning Styles in Accounting Degree Programs pp. 218-231 Downloads
Robyn Cameron, Pat Clark, Laura De Zwaan, Diane English, Dawne Lamminmaki, Conor O'Leary, Kirsty Rae and John Sands
Knowing, Doing and Being Pedagogy in MBA-level Management Accounting Classes: Some Empirical Evidence pp. 232-247 Downloads
Keyur Thaker
Cost Stickiness in Australia: Characteristics and Determinants pp. 248-261 Downloads
Martin Bugeja, Meiting Lu and Yaowen Shan
An Exploratory Study of Profit Reporting Differences of Publicly Owned Professional Service Firms and Partnerships pp. 262-278 Downloads
Mark Pickering
Chief Financial Officers’ Short- and Long-term Incentive-based Compensation and Earnings Management pp. 279-291 Downloads
Sarowar Hossain and Gary S. Monroe
Comparing the Strength of Auditing and Reporting Standards and Investigating their Predictors in Europe and Asia pp. 292-308 Downloads
Pran Krishansing Boolaky and Barry J. Cooper
Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two Chinese Telecommunications Companies pp. 309-326 Downloads
Muhammad Azizul Islam, Shamima Haque, Thusitha Dissanayake, Philomena Leung and Karen Handley

Volume 25, issue 2, 2015

Editorial pp. 113-113 Downloads
Tyrone M. Carlin
Financing SME Growth: The Role of the National Stock Exchange of Australia and Business Advisors pp. 114-123 Downloads
Bruce Dwyer and Bernice Kotey
The Political Economy of Convergence: The Case of IFRS for SMEs pp. 124-138 Downloads
S. Susela Devi and R. Helen Samujh
Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises pp. 139-154 Downloads
Parmod Chand, Arvind Patel and Michael White
Diversification of External Accountants Serving Small and Medium-sized Enterprises: Evidence from Belgium pp. 155-174 Downloads
Gerrit Sarens, Patricia Everaert, Frederik Verplancke and Ignace Beelde
IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives pp. 175-184 Downloads
Fawzi Laswad and Nives Botica Redmayne
The Impact of Recession on the Value-relevance of Accounting Information pp. 185-191 Downloads
Gregory D. Kane, Ryan D. Leece, Frederick M. Richardson and Uma Velury
Are User Perceptions of Chairman Addresses Managed through Syntactical Complexity and Rationalisation? pp. 192-203 Downloads
Leopold Bayerlein and Paul Davidson
Confusion over Accounting Conservatism: A Critical Review pp. 204-216 Downloads
Yuying Xie

Volume 25, issue 1, 2015

Editorial pp. 1-1 Downloads
Tyrone M. Carlin
Risk Management: Its Adoption in Australian Public Universities within an Environment of Change Management – A Management Perspective pp. 2-12 Downloads
Joe Christopher and Gerrit Sarens
Risk Management in Public–Private Partnerships pp. 13-27 Downloads
Demi Chung and David Hensher
Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales pp. 28-37 Downloads
Joseph Drew and Brian Dollery
All for Nothing? Accounting for Land under Roads by Australian Local Governments pp. 38-44 Downloads
Hassan M.A. Elhawary and Brian West
Budget Forecast Deviations in Municipal Governments: Determinants and Implications pp. 45-70 Downloads
Bernardino Benito, María-Dolores Guillamón and Francisco Bastida
Corporate Culture and Greed — The Case of the Australian Wheat Board pp. 71-83 Downloads
Felicity Fallon and Barry J. Cooper
Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study pp. 84-99 Downloads
Luisa Lombardi and Barry J. Cooper
Ownership and Performance in a Lightly Regulated Environment pp. 100-112 Downloads
Michael E. Bradbury and Jill Hooks
Page updated 2017-10-21