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Australian Accounting Review

1991 - 2021

Current editor(s): Linda M. English

From CPA Australia
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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

Volume 29, issue 4, 2019

Components of CEO Remuneration and Non‐GAAP Disclosure pp. 615-630 Downloads
Nahid Islam, John Evans, Greg White and Md Mosharraf Hossain
Does Accounting Treatment of Share‐based Payments Impact Performance Measures for Banks? pp. 631-648 Downloads
Alaa Alhaj Ismail, Sami Adwan and John Stittle
Explanations for Not Having an Audit Committee in a ‘Comply or Explain’ Regime pp. 649-662 Downloads
Michael E. Bradbury, Diandian Ma and Tom Scott
Firm Characteristics, Shareholder Sophistication and the Incidence of a ‘First Strike’ Under the ‘Two Strikes’ Rule in Australia pp. 663-678 Downloads
Mahdi Faghani and Ernest Gyapong
Compliance Over Time by Australian Firms with IFRS Disclosure Requirements pp. 679-691 Downloads
Xiaojiao (Jo) Wang
Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations pp. 692-707 Downloads
Helena María Bollas‐Araya, Fernando Polo‐Garrido and Elies Seguí‐Mas
The Influence of Integrated Reporting on Business Model and Strategy Disclosures pp. 708-725 Downloads
Aneetha Sukhari and Charl de Villiers
Stakeholder Engagement in Sustainability Reporting: Evidence of Reputation Risk Management in Large Australian Companies pp. 726-747 Downloads
Putu Agus Ardiana

Volume 29, issue 3, 2019

Audit Quality in New Zealand – Early Evidence from the Regulator pp. 455-467 Downloads
Elizabeth A. Rainsbury
The Perceptions and Determinants of Auditing and Reporting Quality in the Asia‐Pacific Region pp. 468-484 Downloads
Pran K. Boolaky, Teerooven Soobaroyen and Reiner Quick
Non‐audit Services and Auditor Independence Depending on Client Performance pp. 485-501 Downloads
Sun Min Kang, In Tae Hwang and Kang Sung Hur
The Effect of Litigation Risk Increase on Big N Auditor Exits and Audit Quality in the Korean Savings Banking Industry pp. 502-515 Downloads
Nam Chul Jung and Hyun Ah Kim
A Maturity‐level Assessment of Generalised Audit Software: Internal Audit Functions in Australia pp. 516-531 Downloads
Louis Smidt, Aidi Ahmi, Leandi Steenkamp, D.P. van der Nest and Dave Lubbe
Internal Audit Outsourcing: A Literature Synthesis and Future Directions pp. 532-545 Downloads
Grace Mubako
Does the Reporting Location of Other Comprehensive Income Matter? The Investor's Perspective pp. 546-555 Downloads
Xin Wang, Haiyan Jiang and Meiting Lu
Community Asset Valuations by Non‐profit Government Entities pp. 556-579 Downloads
Robert Czernkowski and Stephen Lim
The Effects of Corporate Social Responsibility on Real and Accrual‐based Earnings Management: Evidence from China pp. 580-594 Downloads
Sang Ho Kim, Prabhu Udawatte and Juelin Yin
International Code of Ethics for Professional Accountants: A Behind the Scenes Look at the eCode pp. 595-598 Downloads
Misha Pieters
Climate‐related Risk and Financial Statements: Implications for Regulators, Preparers, Auditors and Users pp. 599-605 Downloads
Ao Li, Marina Michaelides, Meina Rose and Mukesh Garg

Volume 29, issue 2, 2019

Blockchain and the Journey Beyond Double Entry pp. 305-311 Downloads
Tyrone Carlin
Blockchain as the Database Engine in the Accounting System pp. 312-318 Downloads
Boon Seng Tan and Kin Yew Low
Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry pp. 319-330 Downloads
Maria Karajovic, Henry M. Kim and Marek Laskowski
Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda pp. 331-342 Downloads
Jana Schmitz and Giulia Leoni
Sustainability Risk Disclosure Practices of Listed Companies in Australia pp. 343-359 Downloads
John Dumay and Amir Hossain Md
Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting pp. 360-375 Downloads
Binh Bui and Carolyn J. Fowler
Institutional Influence, Transition Management and the Demand for Carbon Auditing: The Chinese Experience pp. 376-394 Downloads
Qingliang Tang
If You Can Measure It, You Can Manage It: A Case of Intellectual Capital pp. 395-407 Downloads
Muhammad Nadeem, John Dumay and Maurizio Massaro
An Empirical Evaluation of Investment Income under the Equity Method of Accounting pp. 408-417 Downloads
Cheng Lai, Jingjing Wu, Caihua Mo and Hua Zhou
Local Government Audit Committees: A Behaviour Framework for Effective Audit Committee Performance pp. 418-437 Downloads
Keith Thomas and Aquinas J. Purcell
Cultural Secrecy and Anti‐corruption Disclosure in Large Multinational Companies pp. 438-448 Downloads
Renata Blanc, Manuel Branco and Dennis M. Patten

Volume 29, issue 1, 2019

Editorial pp. 5-5 Downloads
Michael Bradbury and Bryan Howieson
The Effect of Personnel Characteristics in the Internal Accounting Control System on Discretionary Tax Accruals: Evidence from Korea pp. 6-19 Downloads
Suk Jin Park, Myeong Jeon Oh and Eun Chul Lee
The Association Between Dividends and Accruals Quality pp. 20-35 Downloads
Aveen Rampershad and Charl de Villiers
The Impact of Internet Investor Relations on the Cost of Capital: Evidence from Companies Listed on the Johannesburg Stock Exchange pp. 36-48 Downloads
G.F. Nel, E.v.d.M Smit and L.M. Brümmer
Do Family Firms’ Specific Governance Mechanisms Moderate the Cost of Debt? pp. 49-63 Downloads
Antonio Duréndez, Antonia Madrid‐Guijarro and Ginés Hernández‐Cánovas
Interlock Concentration and Analyst Forecast Accuracy: Value Implications of Interlock pp. 64-79 Downloads
Jie Han and Ling Liu
Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government pp. 80-94 Downloads
Monir Mir, Harun Harun and Wahyu Sutiyono
Earnings Quality and Market Values of Indonesian Listed Firms pp. 95-111 Downloads
Yanthi Hutagaol‐Martowidjojo, Aljosa Valentincic and Dezie L. Warganegara
ISA 570: Italian Auditors’ and Academics’ Perceptions of the Going Concern Opinion pp. 112-123 Downloads
Fabrizio Bava and Melchior Gromis di Trana
Earnings Management by Non‐profit Organisations: Evidence from UK Charities pp. 124-142 Downloads
Thanh Tam Nguyen-Huu and Teerooven Soobaroyen
Predicting Private Company Failures in Italy Using Financial and Non‐financial Information pp. 143-157 Downloads
Timothy Wang
From Business Tax to Value‐added Tax: The Effects of Reform on Chinese Transport Industry Firms pp. 158-176 Downloads
Haifeng Huang, Tao Wang and Zhichao Zhan
Do Accruals Earnings Management Constraints and Intellectual Capital Efficiency Trigger Asymmetric Cost Behaviour? Evidence from Australia pp. 177-192 Downloads
Yiru Yang
The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies pp. 193-207 Downloads
Olga Fullana, Mariano González and David Toscano
Monitoring, Corporate Performance and Institutional Directors pp. 208-219 Downloads
María Consuelo Pucheta‐Martínez and Emma García‐Meca
Use of Derivatives and Analysts’ Forecasts: New Evidence from Non‐financial Brazilian Companies pp. 220-234 Downloads
Rafael Moreira Antônio, Fabiano Guasti Lima, Rogiene Batista dos Santos and Alex Augusto Timm Rathke
Co‐authorship Network Analysis in the Accounting Discipline pp. 235-251 Downloads
Merve Kılıç, Ali Uyar and Mehmet Ali Koseoglu
Board Composition and Accounting Conservatism: The Role of Business Experts, Support Specialist and Community Influentials pp. 252-265 Downloads
Luminita Enache and Emma García‐Meca
Audit Committees and Managerial Influence on Audit Quality: ‘Voluntary’ versus ‘Mandatory’ Approach to Corporate Governance pp. 266-280 Downloads
Bum‐Jin Park
Earnings‐based Delisting Regulations and Government Subsidies pp. 281-298 Downloads
Zhaohua Li
Page updated 2021-06-18