Australian Accounting Review
1991 - 2025
Current editor(s): Linda M. English From CPA Australia Bibliographic data for series maintained by Wiley Content Delivery (). Access Statistics for this journal.
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Volume 32, issue 4, 2022
- Research on Application and Impact of IFRS 9 Financial Instruments pp. 409-410

- Michael Bradbury and Bryan Howieson
- Classification of Equity Instruments under IFRS 9: Determinants and Consequences pp. 411-426

- Inês Pinto and Ana Isabel Morais
- Does OCI Presentation for Equity Financial Assets Matter? pp. 427-439

- 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

- 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

- 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

- 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

- Shan Zhou
- The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations pp. 334-351

- 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

- Zihui Xu, Zifan Chen, Lixing Deng and Yan Yu
- Financial Literacy and Retirement Spending: A University Student Perspective pp. 367-387

- Jeremy Richardson, Karen Alpert, Mark Tanner and Jacqueline Birt
- The Impact of Lessee and Lessor Accounting in Local Councils pp. 388-395

- 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

- 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

- Bill Edge
- Accounting and First Nations: A Systematic Literature Review and Directions for Future Research pp. 156-180

- Ellie Norris, Shawgat Kutubi and Steven Greenland
- A Recent Survey of GHG Emissions Reporting and Assurance pp. 181-187

- Judy Ryan and Demi Tiller
- Corporate Environmental Performance and Financial Distress: Evidence from Australia pp. 188-200

- Jing Jia and Zhongtian Li
- Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment pp. 201-213

- Makoto Kuroki
- Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness pp. 214-219

- Aziz El Barnoussi and Ferdy van Beest
- An Evaluation of Business Model Disclosures in Integrated Reports pp. 220-237

- Thomas Gutmayer, Dannielle Cerbone and Warren Maroun
- COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings pp. 238-266

- Jie Hao and Viet T. Pham
- Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China pp. 267-289

- Shuolei Xu, Fangjun Wang, Charles P. Cullinan and Nanyan Dong
Volume 32, issue 1, 2022
- Editorial pp. 3-4

- Yaowen Shan and Sue Wright
- Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia pp. 5-18

- Nguyen Van Ha, Frank Agbola and Bobae Choi
- Non‐GAAP Earnings Disclosure Trends in New Zealand pp. 19-35

- Mariela Carvajal, David H. Lont and Tom Scott
- Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review pp. 36-62

- 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

- Julia Yonghua Wu, Ronán Feehily and Beverley Rae Lord
- Impact of CLERP 9 Reforms: A Longitudinal Analysis pp. 77-90

- Peter Michael Robinson and Olav Muurlink
- Accounting for Zoo Animals: It Is a Jungle Out There pp. 91-105

- Malcolm Abbott and Angela Tan‐Kantor
- Management of Charitable Program Expense Ratios in the Charity Sector pp. 106-123

- 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

- Odysseas Pavlatos and Hara Kostakis
- The Effect of Capitalising Operating Leases On Charities pp. 141-148

- Nafiz Fahad and Tom Scott
Volume 31, issue 4, 2021
- Editorial: Using Academic Journals as a Conversation pp. 271-272

- Michael Bradbury and Bryan Howieson
- Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS pp. 273-285

- Christopher Nobes and Christian Stadler
- Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options pp. 286-306

- 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

- Warren McGregor, Brad Potter, Naomi Soderstrom and Kevin Stevenson
- Business Combinations under Common Control: Filling a Gap in IFRS Standards pp. 321-327

- Ann Tarca
- Business Combinations under Common Control: A Controlling Entity Cost Approach pp. 328-331

- Serene Seah‐Tan
- Business Combinations under Common Control: Further Considerations pp. 332-335

- Michael E. Bradbury
Volume 31, issue 3, 2021
- Editorial pp. 167-168

- Michael Bradbury and Bryan Howieson
- Enhancing the Interface between Standard‐setters and Academic Research pp. 169-185

- 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

- Donghua Zhou, Min Bai, Xiaoqin Liang and Yafeng Qin
- Digital Corporate Reporting: Research Developments and Implications pp. 213-232

- Indrit Troshani and Nick Rowbottom
- Can Fiat‐backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules? pp. 233-255

- Filip Hampl and Lucie Gyönyörová
- Are Accounting Programs Future‐ready? Employability Skills pp. 256-267

- Ewa Banasik and Christine Jubb
Volume 31, issue 2, 2021
- Editorial: Australian Accounting Review Reaches A 30‐Year Milestone pp. 77-78

- 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

- Anup Kumar Saha, Habiba Al‐Shaer, Rob Dixon and Istemi Demirag
- Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)? pp. 108-127

- Dafydd Mali and Hyoung‐joo Lim
- Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator pp. 128-149

- Justin Logie and Warren Maroun
- Thirty Years of The Australian Accounting Review: A Bibliometric Analysis pp. 150-164

- 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

- Michael Bradbury and Bryan Howieson
- Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China pp. 9-21

- Jingjing Xu
- Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia pp. 22-34

- Mel Timpson and Leopold Bayerlein
- Pension Funding Regulations and Actuarial Gains and Losses pp. 35-50

- Kyongsun Heo and Jinhan Pae
- All in the Mind: Citizen Satisfaction and Financial Performance in the Victorian Local Government System pp. 51-64

- Carolyn‐Dung Thi Thanh Tran and Brian Dollery
- It's 2020: What is Accounting Today? pp. 65-73

- Garry Carnegie, Lee Parker and Eva Tsahuridu
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