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Australian Accounting Review

1991 - 2018

Current editor(s): Linda M. English

From CPA Australia
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Volume 28, issue 4, 2018

Financial Reporting – Any Cause for Optimism? pp. 467-467 Downloads
Tyrone M Carlin
International Differences in Accounting Practices Under IFRS and the Influence of the US pp. 468-481 Downloads
Isabel Costa Lourenço, Raquel Sarquis, Manuel Branco and Nuno Magro
The Impact of IFRS in Brazil: The Legacy of Mandatory Book‐tax Conformity pp. 482-495 Downloads
Sílvio Hiroshi Nakao and Sidney J. Gray
The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16 pp. 496-511 Downloads
Begoña Giner and Francisca Pardo
The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees: Evidence from Korea pp. 512-524 Downloads
Hye‐Jeong Nam
Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China pp. 525-537 Downloads
Qiang Ye, Jie Gao and Weiguang Zheng
Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting pp. 538-555 Downloads
Jani Saastamoinen, Hannu Ojala, Kati Pajunen and Pontus Troberg
Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal pp. 556-576 Downloads
Jonas Oliveira, Graça Azevedo and Bertina Oliveira
Acquired In‐process Research Development and Earnings Management pp. 577-588 Downloads
Junyoup Lee, Eunsuh Lee, Kevin H. Kim and Daniel Gyung H. Paik
Reforms to the Market for Audit and Assurance Services in the Period after the Global Financial Crisis: Evidence from the UK pp. 589-597 Downloads
Michael Kend and IIias Basioudis
A Snapshot of the Australian Taxpayer pp. 598-615 Downloads
David Bond and Anna Wright

Volume 28, issue 3, 2018

Accounting Research – The Road Not Taken pp. 305-308 Downloads
Tyrone M. Carlin
The Economic Effects of IFRS Goodwill Reporting pp. 309-322 Downloads
Araceli Amorós Martínez and José Antonio Cavero Rubio
Big Data Opportunities for Accounting and Finance Practice and Research pp. 323-333 Downloads
Sophie Cockcroft and Mark Russell
The Importance of Intellectual Capital for Firm Performance: Evidence from Australia pp. 334-344 Downloads
Muhammad Nadeem, Christopher Gan and Cuong Nguyen
Examining the Usefulness of an Accounting Work‐readiness Program as Perceived by Employed Program Graduates pp. 345-355 Downloads
Riccardo Natoli, Beverley Jackling and Asheley Jones
Utilising Accounting and Accountants in the Management of Water Efficiency pp. 356-373 Downloads
Matthew Egan
Who Influences the Design of Management Accounting Systems? An Exploratory Study pp. 374-390 Downloads
Sophie Hoozée and Falconer Mitchell
Value for Money and Risk Relationships in Public–Private Partnerships: Evaluating Program‐based Evidence pp. 391-404 Downloads
Michael Opara
The Business Model in Integrated Reporting: Evaluating Concept and Application pp. 405-420 Downloads
Dale Tweedie, Christian Nielsen and Nonna Martinov‐Bennie
Accounting and Accountability in Fiji: A Review and Synthesis pp. 421-427 Downloads
Umesh Sharma and Yi An
Board of Directors and CSR in Banking: The Moderating Role of Bank Regulation and Investor Protection Strength pp. 428-445 Downloads
Isabel‐María García‐Sánchez, Jennifer Martínez‐Ferrero and Emma García‐Meca
Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea pp. 446-463 Downloads
Dafydd Mali and Hyoung‐joo Lim

Volume 28, issue 2, 2018

Editorial pp. 151-151 Downloads
Tyrone M. Carlin
The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US pp. 152-166 Downloads
Ujkan Bajra and Simon Cadez
Do US Corporate Governance Standards Effectively Discourage Risk in the Emerging Markets? pp. 167-185 Downloads
Naz Sayari and Bill Marcum
The Effect of Ultimate Ownership on the Disclosure of Environmental Information pp. 186-198 Downloads
Peng Wang, Fangjun Wang and Nan Hu
Institutional Investor Protection Pressures versus Firm Incentives in the Disclosure of Integrated Reporting pp. 199-219 Downloads
Isabel†María García†Sánchez and Ligia Noguera†Gámez
Exploring the Board Structures and Member Profiles of Top ASX Companies in Australia: An Industry†level Analysis pp. 220-234 Downloads
A. Chandrakumara, G. McCarthy and J. Glynn
The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector pp. 235-250 Downloads
Lai Ken Tan and Matthew Egan
SME Reporting in Australia: Where to Now for Decision†usefulness? pp. 251-265 Downloads
Karen Handley, Sue Wright and Elaine Evans
Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation pp. 266-278 Downloads
Malcolm Abbott and Angela Tan†Kantor
Value Relevance of Comprehensive Income pp. 279-287 Downloads
Shahwali Khan, Michael E. Bradbury and Stephen Courtenay
How Does Unobserved Heterogeneity Affect Value Relevance? pp. 288-301 Downloads
Melik Ertugrul and Volkan Demir

Volume 28, issue 1, 2018

Editorial pp. 3-3 Downloads
Tyrone M. Carlin
Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits pp. 4-13 Downloads
Chikako Ozu, Miho Nakamura, Kyoko Nagata and Sidney J. Gray
Insights from Accounting Practitioners on China's Convergence with IFRS pp. 14-27 Downloads
Helen Hong Yang, Colin Clark, Changyu Wu and Alan Farley
IFRS Adoption in Emerging Markets: The Case of Jordan pp. 28-47 Downloads
Khaldoon Al†Htaybat
Application of International Financial Reporting Standards in the Transition Economy of Serbia pp. 48-60 Downloads
Vladimir Obradović, Milan Čupić and Dragomir Dimitrijević
Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market? pp. 61-78 Downloads
David Abad, M. Fuensanta Cutillas†Gomariz, Juan Pedro Sánchez†Ballesta and José Yagüe
Do Financial Markets Care about Corporate Social Responsibility Disclosure? Further Evidence from China pp. 79-103 Downloads
Shan Xu and Duchi Liu
An Economics Perspective on Financial Reporting Objectives pp. 104-108 Downloads
Anthony D. Miller and David Oldroyd
Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs pp. 109-126 Downloads
Kshitij Khanna and Helen Irvine
The Adequacy of Pre†purchase Due Diligence in Independent Small Business and Franchising pp. 127-139 Downloads
Jenny Buchan, Lorelle Frazer, Scott Weaven, Binh Tran†Nam and Anthony Grace
Commentary on the Adjustments Required for Intercompany Transactions when Equity Accounting Under IAS 28 pp. 140-147 Downloads
Michael E. Bradbury

Volume 27, issue 4, 2017

Editorial pp. 347-347 Downloads
Tyrone M. Carlin
The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements pp. 348-367 Downloads
Pranil Prasad and Parmod Chand
Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects pp. 368-381 Downloads
Neal Arthur, Medhat Endrawes and Shawn Ho
Auditors’ Economic Incentives and the Sensitivity of Managerial Pay to Accounting Performance pp. 382-399 Downloads
Bum†Jin Park
The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms pp. 400-420 Downloads
Ranjith Appuhami and Shamim Tashakor
The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case pp. 421-441 Downloads
Kwang Wuk Oh, Seok Woo Jeong, Seon Mi Kim and Seung Weon Yoo
Can Employees Be Used to Overcome Independent Audit Limitations? pp. 442-456 Downloads
Joe Christopher, Philomena Leung and Shane Leong
The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis pp. 457-479 Downloads
David Hay, Jenny Stewart and Nives Botica Redmayne
The Impact of the FMA Guidelines on Non†GAAP Earnings Disclosures pp. 480-493 Downloads
Elizabeth A. Rainsbury
Does the Presence of Female Executives Curb Earnings Management? Evidence from Korea pp. 494-506 Downloads
Hyun Ah Kim, Seok Woo Jeong, Tony Kang and Dongyoung Lee

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
Page updated 2018-12-18