Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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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