Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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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

Volume 30, issue 4, 2020

Editorial: Promoting the Usefulness of Research to Standard Setters pp. 229-230

Michael Bradbury and Bryan Howieson

The IASB and Comparability of International Financial Reporting: Research Evidence and Implications pp. 231-242

Ann Tarca

Evidence‐informed Approach to Setting Standards: A Discussion on the Research Strategies of AASB and AUASB pp. 243-248

Mukesh Garg, Kris Peach and Roger Simnett

How the XRB Uses Research in Setting Accounting and Assurance Standards pp. 249-256

Michael E. Bradbury

Exploring the Consequences of Competing Uses of Budgets pp. 257-268

Jean‐François Henri, Steeve Massicotte and Dominique Arbour

Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession pp. 269-282

Michael Kend and Lan Anh Nguyen

The Application of the Reporting Entity Concept by Australian Charities pp. 283-299

Phil Saj and Chee Cheong

Volume 30, issue 3, 2020

Editorial: Evidence on APRA Proposals and Impact of COVID‐19 on Expected Credit Loss Accounting pp. 157-158

Michael Bradbury and Bryan Howieson

Executive Compensation and Financial Performance Measures: Evidence from Significant Financial Institutions pp. 159-177

Cao Hoang Anh Le, Yaowen Shan and Stephen Taylor

Prudential Application of IFRS 9: (Un)Fair Reporting in COVID‐19 Crisis for Banks Worldwide?! pp. 178-192

Aziz el Barnoussi, Bryan Howieson and Ferdy van Beest

Accounting and Finance Graduate Employment Outcomes: Underemployment, Self‐employment and Managing Diversity pp. 193-205

Denise Jackson

Financial Product Design, Retail Investor Sophistication and Issuer Incentives: A Case Study pp. 206-211

Kevin Davis

Board Turnover and Reorganisation Outcomes: Evidence from Voluntary Administration pp. 212-224

Larelle Chapple and James Routledge

Volume 30, issue 2, 2020

Editorial pp. 83-84

Michael Bradbury and Bryan Howieson

The Effect of Forward‐looking Criteria and IFRS on the Informativeness of Banks’ Loan Loss Allowances: Evidence from Korea pp. 85-104

Mi Joo Lee, In Tae Hwang and Sun Min Kang

Accounting Problems in Infrastructure Asset Valuation and Depreciation in New South Wales Local Government pp. 105-115

Igor Ivannikov and Brian Dollery

A Research Note on Bargain Purchase Gains on Acquisition pp. 116-122

Humayun Kabir

Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry pp. 123-143

Pinprapa Sangchan, Ahsan Habib, Haiyan Jiang and Md. Borhan Uddin Bhuiyan

Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality? pp. 144-153

Yihan Guo, Deborah Delaney and Ammad Ahmed

Volume 30, issue 1, 2020

The Importance of Mutual Understanding Between External Accountants and Owner–Managers of SMEs pp. 4-21

Stefanie De Bruyckere, Frederik Verplancke, Patricia Everaert, Gerrit Sarens and Carine Coppens

Intangibles Disclosure on Entrepreneurial Small Businesses’ Websites to Influence Stakeholders’ Impressions pp. 22-32

Indra Abeysekera

SMPs’ Strategic Responses to Conflicting Normative, Material and Client Constraints pp. 33-51

Angélique Malo, Anne Fortin and Sylvie Héroux

Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users pp. 52-64

Dimu Ehalaiye, Fawzi Laswad, Nives Botica Redmayne, Warwick Stent and Lei Cai

The Implementation and Adaptation of the Balanced Scorecard in a Government Agency pp. 65-79

Nur Haiza Muhammad Zawawi and Zahirul Hoque

Volume 29, issue 4, 2019

Components of CEO Remuneration and Non‐GAAP Disclosure pp. 615-630

Nahid Islam, John Evans, Greg White and Md Mosharraf Hossain

Does Accounting Treatment of Share‐based Payments Impact Performance Measures for Banks? pp. 631-648

Alaa Alhaj Ismail, Sami Adwan and John Stittle

Explanations for Not Having an Audit Committee in a ‘Comply or Explain’ Regime pp. 649-662

Michael E. Bradbury, Diandian Ma and Tom Scott

Firm Characteristics, Shareholder Sophistication and the Incidence of a ‘First Strike’ Under the ‘Two Strikes’ Rule in Australia pp. 663-678

Mahdi Faghani and Ernest Gyapong

Compliance Over Time by Australian Firms with IFRS Disclosure Requirements pp. 679-691

Xiaojiao (Jo) Wang

Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations pp. 692-707

Helena María Bollas‐Araya, Fernando Polo‐Garrido and Elies Seguí‐Mas

The Influence of Integrated Reporting on Business Model and Strategy Disclosures pp. 708-725

Aneetha Sukhari and Charl de Villiers

Stakeholder Engagement in Sustainability Reporting: Evidence of Reputation Risk Management in Large Australian Companies pp. 726-747

Putu Agus Ardiana

Volume 29, issue 3, 2019

Audit Quality in New Zealand – Early Evidence from the Regulator pp. 455-467

Elizabeth A. Rainsbury

The Perceptions and Determinants of Auditing and Reporting Quality in the Asia‐Pacific Region pp. 468-484

Pran K. Boolaky, Teerooven Soobaroyen and Reiner Quick

Non‐audit Services and Auditor Independence Depending on Client Performance pp. 485-501

Sun Min Kang, In Tae Hwang and Kang Sung Hur

The Effect of Litigation Risk Increase on Big N Auditor Exits and Audit Quality in the Korean Savings Banking Industry pp. 502-515

Nam Chul Jung and Hyun Ah Kim

A Maturity‐level Assessment of Generalised Audit Software: Internal Audit Functions in Australia pp. 516-531

Louis Smidt, Aidi Ahmi, Leandi Steenkamp, D.P. van der Nest and Dave Lubbe

Internal Audit Outsourcing: A Literature Synthesis and Future Directions pp. 532-545

Grace Mubako

Does the Reporting Location of Other Comprehensive Income Matter? The Investor's Perspective pp. 546-555

Xin Wang, Haiyan Jiang and Meiting Lu

Community Asset Valuations by Non‐profit Government Entities pp. 556-579

Robert Czernkowski and Stephen Lim

The Effects of Corporate Social Responsibility on Real and Accrual‐based Earnings Management: Evidence from China pp. 580-594

Sang Ho Kim, Prabhu Udawatte and Juelin Yin

International Code of Ethics for Professional Accountants: A Behind the Scenes Look at the eCode pp. 595-598

Misha Pieters

Climate‐related Risk and Financial Statements: Implications for Regulators, Preparers, Auditors and Users pp. 599-605

Ao Li, Marina Michaelides, Meina Rose and Mukesh Garg

Volume 29, issue 2, 2019

Blockchain and the Journey Beyond Double Entry pp. 305-311

Tyrone Carlin

Blockchain as the Database Engine in the Accounting System pp. 312-318

Boon Seng Tan and Kin Yew Low

Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry pp. 319-330

Maria Karajovic, Henry M. Kim and Marek Laskowski

Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda pp. 331-342

Jana Schmitz and Giulia Leoni

Sustainability Risk Disclosure Practices of Listed Companies in Australia pp. 343-359

John Dumay and Amir Hossain Md

Strategic Responses to Changing Climate Change Policies: The Role Played by Carbon Accounting pp. 360-375

Binh Bui and Carolyn J. Fowler

Institutional Influence, Transition Management and the Demand for Carbon Auditing: The Chinese Experience pp. 376-394

Qingliang Tang

If You Can Measure It, You Can Manage It: A Case of Intellectual Capital pp. 395-407

Muhammad Nadeem, John Dumay and Maurizio Massaro

An Empirical Evaluation of Investment Income under the Equity Method of Accounting pp. 408-417

Cheng Lai, Jingjing Wu, Caihua Mo and Hua Zhou

Local Government Audit Committees: A Behaviour Framework for Effective Audit Committee Performance pp. 418-437

Keith Thomas and Aquinas J. Purcell

Cultural Secrecy and Anti‐corruption Disclosure in Large Multinational Companies pp. 438-448

Renata Blanc, Manuel Branco and Dennis M. Patten

Volume 29, issue 1, 2019

Editorial pp. 5-5

Michael Bradbury and Bryan Howieson

The Effect of Personnel Characteristics in the Internal Accounting Control System on Discretionary Tax Accruals: Evidence from Korea pp. 6-19

Suk Jin Park, Myeong Jeon Oh and Eun Chul Lee

The Association Between Dividends and Accruals Quality pp. 20-35

Aveen Rampershad and Charl de Villiers

The Impact of Internet Investor Relations on the Cost of Capital: Evidence from Companies Listed on the Johannesburg Stock Exchange pp. 36-48

G.F. Nel, E.v.d.M Smit and L.M. Brümmer

Do Family Firms’ Specific Governance Mechanisms Moderate the Cost of Debt? pp. 49-63

Antonio Duréndez, Antonia Madrid‐Guijarro and Ginés Hernández‐Cánovas

Interlock Concentration and Analyst Forecast Accuracy: Value Implications of Interlock pp. 64-79

Jie Han and Ling Liu

Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government pp. 80-94

Monir Mir, Harun Harun and Wahyu Sutiyono

Earnings Quality and Market Values of Indonesian Listed Firms pp. 95-111

Yanthi Hutagaol‐Martowidjojo, Aljosa Valentincic and Dezie L. Warganegara

ISA 570: Italian Auditors’ and Academics’ Perceptions of the Going Concern Opinion pp. 112-123

Fabrizio Bava and Melchior Gromis di Trana

Earnings Management by Non‐profit Organisations: Evidence from UK Charities pp. 124-142

Thanh Tam Nguyen-Huu and Teerooven Soobaroyen

Predicting Private Company Failures in Italy Using Financial and Non‐financial Information pp. 143-157

Timothy Wang

From Business Tax to Value‐added Tax: The Effects of Reform on Chinese Transport Industry Firms pp. 158-176

Haifeng Huang, Tao Wang and Zhichao Zhan

Do Accruals Earnings Management Constraints and Intellectual Capital Efficiency Trigger Asymmetric Cost Behaviour? Evidence from Australia pp. 177-192

Yiru Yang

The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies pp. 193-207

Olga Fullana, Mariano Gonzalez Sanchez and David Toscano

Monitoring, Corporate Performance and Institutional Directors pp. 208-219

María Consuelo Pucheta‐Martínez and Emma García‐Meca

Use of Derivatives and Analysts’ Forecasts: New Evidence from Non‐financial Brazilian Companies pp. 220-234

Rafael Moreira Antônio, Fabiano Guasti Lima, Rogiene Batista dos Santos and Alex Augusto Timm Rathke

Co‐authorship Network Analysis in the Accounting Discipline pp. 235-251

Merve Kılıç, Ali Uyar and Mehmet Ali Koseoglu

Board Composition and Accounting Conservatism: The Role of Business Experts, Support Specialist and Community Influentials pp. 252-265

Luminita Enache and Emma García‐Meca

Audit Committees and Managerial Influence on Audit Quality: ‘Voluntary’ versus ‘Mandatory’ Approach to Corporate Governance pp. 266-280

Bum‐Jin Park

Earnings‐based Delisting Regulations and Government Subsidies pp. 281-298

Zhaohua Li