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Australian Accounting Review

1991 - 2023

Current editor(s): Linda M. English

From CPA Australia
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Volume 33, issue 3, 2023

Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices pp. 229-229 Downloads
Yaowen Shan and Sue Wright
Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia pp. 230-236 Downloads
Ao Li and Eric C.T. Lee
The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol pp. 237-261 Downloads
Petya Platikanova
Internal Information Quality and Corporate Employment Decisions pp. 262-283 Downloads
Ahrum Choi, Woo‐Jong Lee, Yong Gyu Lee and Gaoguang Zhou
Shareholders’ Perception of Auditor Type and Timing of Auditor Engagement: Evidence from Auditor Ratification pp. 284-301 Downloads
Jennifer K. Howard, Myungsoo Son and Hakjoon Song
Accounting For Digital Assets pp. 302-312 Downloads
Andrew B. Jackson and Steven Luu
On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda pp. 313-332 Downloads
Zahid Ali and Ghulam Mustafa

Volume 33, issue 2, 2023

Keeping up with the Changing World of Accounting pp. 109-109 Downloads
Yaowen Shan and Sue Wright
Some Prognostications: Artificial Intelligence and Accounting pp. 110-113 Downloads
Ron Weber
The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type pp. 114-134 Downloads
Nicolás Gambetta, Laura Sierra‐García, María Antonia García‐Benau and Josefina Novejarque‐Civera
The Value‐relevance of Fair Value Measurement for Inventories pp. 135-159 Downloads
Wessel M Badenhorst and Rieka von Well
Auditor Assignments and Audit Quality pp. 160-187 Downloads
Yongliang Wu, Zihui Li, Min Zhang and Shengbao Zhai
Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders pp. 188-202 Downloads
David J. Gilchrist, Andrew West and Yuyu Zhang
Accounting for Corporate Human Rights: Literature Review and Future Insights pp. 203-226 Downloads
Walaa Wahid ElKelish*

Volume 33, issue 1, 2023

Editorial pp. 3-4 Downloads
Yaowen Shan and Sue Wright
Accounting for Intangible Assets: Thinking It Through pp. 5-13 Downloads
Stephen Penman
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals pp. 14-30 Downloads
Odysseas Pavlatos and Hara Kostakis
Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less pp. 31-45 Downloads
Karen‐Ann M. Dwyer, Niamh M. Brennan and Collette E. Kirwan
Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework pp. 46-65 Downloads
Dominic Cyr, Suzanne Landry and Anne Fortin
Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements pp. 66-85 Downloads
Yan Han, Xin Cui, Gloria Y. Tian and Peipei Wang
The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms pp. 86-105 Downloads
He Xiao and Jianqun Xi

Volume 32, issue 4, 2022

Research on Application and Impact of IFRS 9 Financial Instruments pp. 409-410 Downloads
Michael Bradbury and Bryan Howieson
Classification of Equity Instruments under IFRS 9: Determinants and Consequences pp. 411-426 Downloads
Inês Pinto and Ana Isabel Morais
Does OCI Presentation for Equity Financial Assets Matter? pp. 427-439 Downloads
Zeting Zang, Humayun Kabir and Tom Scott
Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9 pp. 440-459 Downloads
Edgar Löw and Marc Erkelenz
Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports pp. 460-472 Downloads
Garry D. Carnegie, Paolo Ferri, Lee D. Parker, Shannon I. L. Sidaway and Eva E. Tsahuridu

Volume 32, issue 3, 2022

Going Concern Uncertainty: What Do Firms Disclose? pp. 294-314 Downloads
Michael Bradbury, Neil Fargher, Brad Potter and Stephen Taylor
Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice pp. 315-333 Downloads
Shan Zhou
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations pp. 334-351 Downloads
Warren Maroun, Wayne van Zijl, Rottok Chesaina and Robert Garnett
The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China pp. 352-366 Downloads
Zihui Xu, Zifan Chen, Lixing Deng and Yan Yu
Financial Literacy and Retirement Spending: A University Student Perspective pp. 367-387 Downloads
Jeremy Richardson, Karen Alpert, Mark Tanner and Jacqueline Birt
The Impact of Lessee and Lessor Accounting in Local Councils pp. 388-395 Downloads
Nafiz Fahad and Tom Scott
Task Force on Climate‐related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series pp. 396-405 Downloads
Wai Fong Chua, Ramana James, Adrian King, Eric Lee and Naomi Soderstrom

Volume 32, issue 2, 2022

Recent Developments in Sustainability Reporting pp. 151-155 Downloads
Bill Edge
Accounting and First Nations: A Systematic Literature Review and Directions for Future Research pp. 156-180 Downloads
Ellie Norris, Shawgat Kutubi and Steven Greenland
A Recent Survey of GHG Emissions Reporting and Assurance pp. 181-187 Downloads
Judy Ryan and Demi Tiller
Corporate Environmental Performance and Financial Distress: Evidence from Australia pp. 188-200 Downloads
Jing Jia and Zhongtian Li
Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment pp. 201-213 Downloads
Makoto Kuroki
Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness pp. 214-219 Downloads
Aziz El Barnoussi and Ferdy van Beest
An Evaluation of Business Model Disclosures in Integrated Reports pp. 220-237 Downloads
Thomas Gutmayer, Dannielle Cerbone and Warren Maroun
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings pp. 238-266 Downloads
Jie Hao and Viet T. Pham
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China pp. 267-289 Downloads
Shuolei Xu, Fangjun Wang, Charles P. Cullinan and Nanyan Dong

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
Page updated 2023-12-06