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Australian Accounting Review

1991 - 2022

Current editor(s): Linda M. English

From CPA Australia
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Volume 32, issue 1, 2022

Editorial pp. 3-4 Downloads
Yaowen Shan and Sue Wright
Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia pp. 5-18 Downloads
Nguyen Van Ha, Frank W. Agbola and Bobae Choi
Non‐GAAP Earnings Disclosure Trends in New Zealand pp. 19-35 Downloads
Mariela Carvajal, David H. Lont and Tom Scott
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review pp. 36-62 Downloads
Zubir Azhar, Ervina Alfan, Krishnen Kishan and Nurul Husna Assanah
The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors pp. 63-76 Downloads
Julia Yonghua Wu, Ronán Feehily and Beverley Rae Lord
Impact of CLERP 9 Reforms: A Longitudinal Analysis pp. 77-90 Downloads
Peter Michael Robinson and Olav Muurlink
Accounting for Zoo Animals: It Is a Jungle Out There pp. 91-105 Downloads
Malcolm Abbott and Angela Tan‐Kantor
Management of Charitable Program Expense Ratios in the Charity Sector pp. 106-123 Downloads
Dominic Cyr, Suzanne Landry and Anne Fortin
Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems pp. 124-140 Downloads
Odysseas Pavlatos and Hara Kostakis
The Effect of Capitalising Operating Leases On Charities pp. 141-148 Downloads
Nafiz Fahad and Tom Scott

Volume 31, issue 4, 2021

Editorial: Using Academic Journals as a Conversation pp. 271-272 Downloads
Michael Bradbury and Bryan Howieson
Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS pp. 273-285 Downloads
Christopher Nobes and Christian Stadler
Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options pp. 286-306 Downloads
Craig Wallington, Gary Marques and Warren Maroun
Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not‐for‐profit Sectors pp. 307-320 Downloads
Warren McGregor, Brad Potter, Naomi Soderstrom and Kevin Stevenson
Business Combinations under Common Control: Filling a Gap in IFRS Standards pp. 321-327 Downloads
Ann Tarca
Business Combinations under Common Control: A Controlling Entity Cost Approach pp. 328-331 Downloads
Serene Seah‐Tan
Business Combinations under Common Control: Further Considerations pp. 332-335 Downloads
Michael E. Bradbury

Volume 31, issue 3, 2021

Editorial pp. 167-168 Downloads
Michael Bradbury and Bryan Howieson
Enhancing the Interface between Standard‐setters and Academic Research pp. 169-185 Downloads
Matt Pinnuck and Kevin Stevenson
The Early‐life Political Event Experience of the Chair of the Board and the Firm's Innovation Decision pp. 186-212 Downloads
Donghua Zhou, Min Bai, Xiaoqin Liang and Yafeng Qin
Digital Corporate Reporting: Research Developments and Implications pp. 213-232 Downloads
Indrit Troshani and Nick Rowbottom
Can Fiat‐backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules? pp. 233-255 Downloads
Filip Hampl and Lucie Gyönyörová
Are Accounting Programs Future‐ready? Employability Skills pp. 256-267 Downloads
Ewa Banasik and Christine Jubb

Volume 31, issue 2, 2021

Editorial: Australian Accounting Review Reaches A 30‐Year Milestone pp. 77-78 Downloads
Michael Bradbury and Bryan Howieson
Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions pp. 79-107 Downloads
Anup Kumar Saha, Habiba Al‐Shaer, Rob Dixon and Istemi Demirag
Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)? pp. 108-127 Downloads
Dafydd Mali and Hyoung‐joo Lim
Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator pp. 128-149 Downloads
Justin Logie and Warren Maroun
Thirty Years of The Australian Accounting Review: A Bibliometric Analysis pp. 150-164 Downloads
Debidutta Pattnaik, Satish Kumar and Bruce Burton

Volume 31, issue 1, 2021

Editorial: Virtual Issue and Call for Special Issue on IFRS 9 Financial Instruments pp. 3-4 Downloads
Michael Bradbury and Bryan Howieson
Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China pp. 9-21 Downloads
Jingjing Xu
Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia pp. 22-34 Downloads
Mel Timpson and Leopold Bayerlein
Pension Funding Regulations and Actuarial Gains and Losses pp. 35-50 Downloads
Kyongsun Heo and Jinhan Pae
All in the Mind: Citizen Satisfaction and Financial Performance in the Victorian Local Government System pp. 51-64 Downloads
Carolyn‐Dung Thi Thanh Tran and Brian Dollery
It's 2020: What is Accounting Today? pp. 65-73 Downloads
Garry Carnegie, Lee Parker and Eva Tsahuridu

Volume 30, issue 4, 2020

Editorial: Promoting the Usefulness of Research to Standard Setters pp. 229-230 Downloads
Michael Bradbury and Bryan Howieson
The IASB and Comparability of International Financial Reporting: Research Evidence and Implications pp. 231-242 Downloads
Ann Tarca
Evidence‐informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB pp. 243-248 Downloads
Mukesh Garg, Kris Peach and Roger Simnett
How the XRB Uses Research in Setting Accounting and Assurance Standards pp. 249-256 Downloads
Michael E. Bradbury
Exploring the Consequences of Competing Uses of Budgets pp. 257-268 Downloads
Jean‐François Henri, Steeve Massicotte and Dominique Arbour
Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession pp. 269-282 Downloads
Michael Kend and Lan Anh Nguyen
The Application of the Reporting Entity Concept by Australian Charities pp. 283-299 Downloads
Phil Saj and Chee Cheong

Volume 30, issue 3, 2020

Editorial: Evidence on APRA Proposals and Impact of COVID‐19 on Expected Credit Loss Accounting pp. 157-158 Downloads
Michael Bradbury and Bryan Howieson
Executive Compensation and Financial Performance Measures: Evidence from Significant Financial Institutions pp. 159-177 Downloads
Cao Hoang Anh Le, Yaowen Shan and Stephen Taylor
Prudential Application of IFRS 9: (Un)Fair Reporting in COVID‐19 Crisis for Banks Worldwide?! pp. 178-192 Downloads
Aziz el Barnoussi, Bryan Howieson and Ferdy van Beest
Accounting and Finance Graduate Employment Outcomes: Underemployment, Self‐employment and Managing Diversity pp. 193-205 Downloads
Denise Jackson
Financial Product Design, Retail Investor Sophistication and Issuer Incentives: A Case Study pp. 206-211 Downloads
Kevin Davis
Board Turnover and Reorganisation Outcomes: Evidence from Voluntary Administration pp. 212-224 Downloads
Larelle Chapple and James Routledge

Volume 30, issue 2, 2020

Editorial pp. 83-84 Downloads
Michael Bradbury and Bryan Howieson
The Effect of Forward‐looking Criteria and IFRS on the Informativeness of Banks’ Loan Loss Allowances: Evidence from Korea pp. 85-104 Downloads
Mi Joo Lee, In Tae Hwang and Sun Min Kang
Accounting Problems in Infrastructure Asset Valuation and Depreciation in New South Wales Local Government pp. 105-115 Downloads
Igor Ivannikov and Brian Dollery
A Research Note on Bargain Purchase Gains on Acquisition pp. 116-122 Downloads
Humayun Kabir
Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry pp. 123-143 Downloads
Pinprapa Sangchan, Ahsan Habib, Haiyan Jiang and Md. Borhan Uddin Bhuiyan
Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality? pp. 144-153 Downloads
Yihan Guo, Deborah Delaney and Ammad Ahmed

Volume 30, issue 1, 2020

The Importance of Mutual Understanding Between External Accountants and Owner–Managers of SMEs pp. 4-21 Downloads
Stefanie De Bruyckere, Frederik Verplancke, Patricia Everaert, Gerrit Sarens and Carine Coppens
Intangibles Disclosure on Entrepreneurial Small Businesses’ Websites to Influence Stakeholders’ Impressions pp. 22-32 Downloads
Indra Abeysekera
SMPs’ Strategic Responses to Conflicting Normative, Material and Client Constraints pp. 33-51 Downloads
Angélique Malo, Anne Fortin and Sylvie Héroux
Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users pp. 52-64 Downloads
Dimu Ehalaiye, Fawzi Laswad, Nives Botica Redmayne, Warwick Stent and Lei Cai
The Implementation and Adaptation of the Balanced Scorecard in a Government Agency pp. 65-79 Downloads
Nur Haiza Muhammad Zawawi and Zahirul Hoque
Page updated 2022-06-30