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Australian Accounting Review

1991 - 2017

Current editor(s): Linda M. English

From CPA Australia
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Volume 27, issue 3, 2017

Editorial pp. 231-231 Downloads
Tyrone M. Carlin
Benchmarking and Learning in Public Healthcare: Properties and Effects pp. 232-247 Downloads
Natalie Buckmaster and Jan Mouritsen
Spenders or Savers? An Examination of the Reserves of Australian NGOs pp. 248-262 Downloads
Michael Booth, Helen Irvine, Christine Ryan and Myles McGregor-Lowndes
Hired Guns: Local Government Mergers in New South Wales and the KPMG Modelling Report pp. 263-272 Downloads
Brian Dollery and Joseph Drew
Accounting Choice and Theory in Crisis: The Case of the Victorian Desalination Plant pp. 273-284 Downloads
Angela Tan-Kantor, Malcolm Abbott and Christine Jubb
‘Pushing the Boundaries’ versus Identifying the Boundaries: An Institutional Perspective on NPM Principles pp. 285-296 Downloads
Belinda Luke, Kate Kearins and Martie-Louise Verreynne
Disclosures of Social Value Creation and Managing Legitimacy: A Case Study of Three Global Social Enterprises pp. 297-314 Downloads
Muhammad Azizul Islam
Sustainability Reporting by New Zealand's Local Governments pp. 315-328 Downloads
Radiah Othman, Nirmala Nath and Fawzi Laswad
Accounting for Research: Academic Responses to Research Performance Demands in an Australian University pp. 329-343 Downloads
Ann Martin-Sardesai, Helen Irvine, Stuart Tooley and James Guthrie

Volume 27, issue 2, 2017

Editorial pp. 117-117 Downloads
Tyrone M. Carlin
Future Cash Flow Predictability of Non-IFRS Earnings: Australian Evidence pp. 118-128 Downloads
Elisabeth Sinnewe, Jennifer L. Harrison and Albert Wijeweera
Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks pp. 129-145 Downloads
Vera Palea and Simone Domenico Scagnelli
The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam pp. 146-163 Downloads
Trang Cam Hoang, Indra Abeysekera and Shiguang Ma
Earnings Quality in a Bubble Period: The Case of Construction Activity Firms in Spain pp. 164-179 Downloads
Juan Carlos Navarro-García and Antonia Madrid-Guijarro
Board Characteristics, Firm Profitability and Earnings Management: Evidence from India pp. 180-194 Downloads
Nimisha Kapoor and Sandeep Goel
Accounting Conservatism: A Literature Review pp. 195-213 Downloads
Yuxiang Zhong and Wanli Li
Interpreting the Impact of IFRS Adoption pp. 214-219 Downloads
Michael E. Bradbury and Kim M. Mear
Bitcoin – Its Economics for Financial Reporting pp. 220-227 Downloads
Boon Seng Tan and Kin Yew Low

Volume 27, issue 1, 2017

Editorial pp. 3-3 Downloads
Tyrone M Carlin
Can Investors Identify Managerial Discretion in Corporate Social Responsibility Practices? The Moderate Role of Investor Protection pp. 4-16 Downloads
Jennifer Martínez-Ferrero, Óscar Villarón-Peramato and Isabel María García-Sánchez
Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights pp. 17-33 Downloads
Sumit Lodhia and Gerard Stone
Human Rights Performance Disclosure by Companies with Operations in High Risk Countries: Evidence from the Australian Minerals Sector pp. 34-51 Downloads
Muhammad Azizul Islam, Shamima Haque and Robin Roberts
The Impact of Australian Accounting Education on Repatriates' Career Development pp. 52-60 Downloads
Jie Hao and Qingsong Liu
Accounting Education and the Prerequisite Skills of Accounting Graduates: Are Accounting Firms’ Moving the Boundaries? pp. 61-70 Downloads
Sally Chaplin
Accounting Research: A Bibliometric Analysis pp. 71-100 Downloads
José M. Merigó and Jian-Bo Yang
Do ATMs Increase Technical Efficiency of Banks in a Developing Country? Evidence from Indian Banks pp. 101-111 Downloads
Suneeta Sathye and Milind Sathye
Estimation Uncertainty and the IASB's Proposed Conceptual Framework pp. 112-114 Downloads
Russell Craig, Wally Smieliauskas and Joel Amernic

Volume 26, issue 4, 2016

Editorial pp. 329-329 Downloads
Tyrone M Carlin
The Impact of AASB 8 Operating Segments on Analysts’ Earnings Forecasts: Australian Evidence pp. 330-340 Downloads
Liyu He, Elaine Evans and Rong He
Does IFRS 10 on Consolidated Financial Statements Abandon Accepted Economic Principles? pp. 341-345 Downloads
Danny Ben-Shahar, Eyal Sulganik and Desmond Tsang
Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries? pp. 346-359 Downloads
Hafez Abdo
The Impact and Implications of International Financial Reporting Standards in the United Kingdom: Evidence from the Alternative Investment Market pp. 360-375 Downloads
Arshad Ali, Saeed Akbar, Phillip Ormrod and Syed Zulfiqar Ali Shah
Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature pp. 376-389 Downloads
Carla Carvalho, Ana Maria Rodrigues and Carlos Ferreira
IFRS Disclosure Compliance in Malaysia: Insights from a Small-sample Analytical Study pp. 390-414 Downloads
Anna Che Azmi and Linda M. English
Corporate Life Cycle and Earnings Benchmarks pp. 415-428 Downloads
Jeongmi Choi, Wooseok Choi and Eunsuh Lee
Managing Employee Stock Option Expense: A Fair Value Approach pp. 429-438 Downloads
Ming-Cheng Wu, I-Cheng Lin and Yi-Ting Huang

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
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