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Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
Bibliographic data for series maintained by Wiley Content Delivery ().

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Volume 32, issue 4, 2022

Research on Application and Impact of IFRS 9 Financial Instruments pp. 409-410 Downloads
Michael Bradbury and Bryan Howieson
Classification of Equity Instruments under IFRS 9: Determinants and Consequences pp. 411-426 Downloads
Inês Pinto and Ana Isabel Morais
Does OCI Presentation for Equity Financial Assets Matter? pp. 427-439 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Shan Zhou
The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations pp. 334-351 Downloads
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 Downloads
Zihui Xu, Zifan Chen, Lixing Deng and Yan Yu
Financial Literacy and Retirement Spending: A University Student Perspective pp. 367-387 Downloads
Jeremy Richardson, Karen Alpert, Mark Tanner and Jacqueline Birt
The Impact of Lessee and Lessor Accounting in Local Councils pp. 388-395 Downloads
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 Downloads
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 Downloads
Bill Edge
Accounting and First Nations: A Systematic Literature Review and Directions for Future Research pp. 156-180 Downloads
Ellie Norris, Shawgat Kutubi and Steven Greenland
A Recent Survey of GHG Emissions Reporting and Assurance pp. 181-187 Downloads
Judy Ryan and Demi Tiller
Corporate Environmental Performance and Financial Distress: Evidence from Australia pp. 188-200 Downloads
Jing Jia and Zhongtian Li
Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment pp. 201-213 Downloads
Makoto Kuroki
Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness pp. 214-219 Downloads
Aziz El Barnoussi and Ferdy van Beest
An Evaluation of Business Model Disclosures in Integrated Reports pp. 220-237 Downloads
Thomas Gutmayer, Dannielle Cerbone and Warren Maroun
COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings pp. 238-266 Downloads
Jie Hao and Viet T. Pham
Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China pp. 267-289 Downloads
Shuolei Xu, Fangjun Wang, Charles P. Cullinan and Nanyan Dong

Volume 32, issue 1, 2022

Editorial pp. 3-4 Downloads
Yaowen Shan and Sue Wright
Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia pp. 5-18 Downloads
Nguyen Van Ha, Frank Agbola and Bobae Choi
Non‐GAAP Earnings Disclosure Trends in New Zealand pp. 19-35 Downloads
Mariela Carvajal, David H. Lont and Tom Scott
Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review pp. 36-62 Downloads
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 Downloads
Julia Yonghua Wu, Ronán Feehily and Beverley Rae Lord
Impact of CLERP 9 Reforms: A Longitudinal Analysis pp. 77-90 Downloads
Peter Michael Robinson and Olav Muurlink
Accounting for Zoo Animals: It Is a Jungle Out There pp. 91-105 Downloads
Malcolm Abbott and Angela Tan‐Kantor
Management of Charitable Program Expense Ratios in the Charity Sector pp. 106-123 Downloads
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 Downloads
Odysseas Pavlatos and Hara Kostakis
The Effect of Capitalising Operating Leases On Charities pp. 141-148 Downloads
Nafiz Fahad and Tom Scott

Volume 31, issue 4, 2021

Editorial: Using Academic Journals as a Conversation pp. 271-272 Downloads
Michael Bradbury and Bryan Howieson
Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS pp. 273-285 Downloads
Christopher Nobes and Christian Stadler
Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options pp. 286-306 Downloads
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 Downloads
Warren McGregor, Brad Potter, Naomi Soderstrom and Kevin Stevenson
Business Combinations under Common Control: Filling a Gap in IFRS Standards pp. 321-327 Downloads
Ann Tarca
Business Combinations under Common Control: A Controlling Entity Cost Approach pp. 328-331 Downloads
Serene Seah‐Tan
Business Combinations under Common Control: Further Considerations pp. 332-335 Downloads
Michael E. Bradbury

Volume 31, issue 3, 2021

Editorial pp. 167-168 Downloads
Michael Bradbury and Bryan Howieson
Enhancing the Interface between Standard‐setters and Academic Research pp. 169-185 Downloads
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 Downloads
Donghua Zhou, Min Bai, Xiaoqin Liang and Yafeng Qin
Digital Corporate Reporting: Research Developments and Implications pp. 213-232 Downloads
Indrit Troshani and Nick Rowbottom
Can Fiat‐backed Stablecoins Be Considered Cash or Cash Equivalents Under International Financial Reporting Standards Rules? pp. 233-255 Downloads
Filip Hampl and Lucie Gyönyörová
Are Accounting Programs Future‐ready? Employability Skills pp. 256-267 Downloads
Ewa Banasik and Christine Jubb

Volume 31, issue 2, 2021

Editorial: Australian Accounting Review Reaches A 30‐Year Milestone pp. 77-78 Downloads
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 Downloads
Anup Kumar Saha, Habiba Al‐Shaer, Rob Dixon and Istemi Demirag
Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)? pp. 108-127 Downloads
Dafydd Mali and Hyoung‐joo Lim
Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator pp. 128-149 Downloads
Justin Logie and Warren Maroun
Thirty Years of The Australian Accounting Review: A Bibliometric Analysis pp. 150-164 Downloads
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 Downloads
Michael Bradbury and Bryan Howieson
Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China pp. 9-21 Downloads
Jingjing Xu
Accreditation without Impact: The Case of Accreditation by Professional Accounting Bodies in Australia pp. 22-34 Downloads
Mel Timpson and Leopold Bayerlein
Pension Funding Regulations and Actuarial Gains and Losses pp. 35-50 Downloads
Kyongsun Heo and Jinhan Pae
All in the Mind: Citizen Satisfaction and Financial Performance in the Victorian Local Government System pp. 51-64 Downloads
Carolyn‐Dung Thi Thanh Tran and Brian Dollery
It's 2020: What is Accounting Today? pp. 65-73 Downloads
Garry Carnegie, Lee Parker and Eva Tsahuridu
Page updated 2025-07-26