Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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Volume 12, issue 28, 2002

Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence pp. 3-13

Ganesh Krishnamoorthy, Arnie Wright and Jeffrey Cohen

The Effect of Client Fee Dependence on Audit Independence pp. 14-22

Lyn Barkess, Roger Simnett and Paul Urquhart

Research Methods for Examining Independence Issues: Experimental and Economics-of-Auditing Approaches pp. 23-31

Roger Simnett and Ken T. Trotman

Organisational Factors and Dimensions of Satisfaction:A Comparative Study of Accountants in Australia and the US pp. 32-40

Yvonne Stedham, Jeanne H. Yamamura, Dennis Taylor and Morton Nelson

Public-Sector Accounting:A Common Reporting Framework? A Rejoinder pp. 41-49

Allan D. Barton

Jurisdictional Differences in Contracting Out GBE Audits: The Impact on Audit Pricing pp. 50-57

K. A. Houghton, C. Dolley, C. A. Jubb and K. M. Chong

Revitalising Group Accounting: Improving Accountability pp. 58-72

Frank Clarke, Graeme Dean and Erne Houghton

Volume 12, issue 27, 2002

Auditor Independence: Problems and Solutions pp. 2-2

Gary S. Monroe

The Ramsay Report and the Regulation of Auditor Independence in Australia pp. 3-11

Colleen Hayes

A Review of the Proposals for Reform of Independence of Australian Company Auditors pp. 12-23

Jane Culvenor, Donald Stokes and Stephen Taylor

An Australian Response to Recent Developments in the Market for Audit Services pp. 24-30

Keith A. Houghton and Christine Jubb

A Formal Model of Auditor Independence Risk pp. 31-38

J. L. Turner, T. J. Mock and R. P. Srivastava

Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools pp. 39-50

Roger L. Burritt, Tobias Hahn and STefan Schaltegger

Auditors' Predisposition to Provide Fair Judgments: Australian Evidence of Auditors' Level of Moral Reasoning pp. 51-58

Carolyn A. Windsor

Insolvency and Tests of Insolvency: An Analysis of the “Balance Sheet” and”Cashflow” Tests pp. 59-72

Julie E. Margret

Volume 12, issue 26, 2002

Executive Stock Options: An Accounting Dilemma pp. 2-2

Stephen L. Taylor

Accounting for Executive Stock Options: A Case Study in Avoiding Tough Decisions pp. 3-10

Jeff Coulton and Stephen Taylor

How Might Companies Value ESOs? pp. 11-24

Ross A. Maller, Rosemary Tan and Mark Vyver

Option Awards for Australian CEOs: The Who, What and Why pp. 25-35

Jeff Coulton and Stephen Taylor

How Do Investors Regard ESOs? pp. 36-42

Philip Brown and Elissa Yew

Are Annual Reports of Government Agencies Really ‘General Purpose’ if They do Not Include Performance Indicators? pp. 43-54

R. G. Walker

When is Goodwill not Goodwill? The Accounting and Taxation Implications pp. 55-63

Les Nethercott and Dean Hanlon

Attitudinal Barriers to Women's Career Progression in Accounting in Australia pp. 64-72

Clive Morley, Sheila Bellamy, Margaret Jackson and Marcia O'Neill

Volume 11, issue 25, 2001

Reporting and Auditing Performance in the Public Sector pp. 2-3

June Pallot

Reporting on Service Efforts and Accomplishments on a Whole of Government‘ Basis pp. 4-16

R. G. Walker

The New Business of Government Budgeting: Reporting Non-Financial Performance Information in Victoria pp. 17-26

Tyrone Carlin and James Guthrie

Frontiers of Non-Financial Performance Reporting in New Zealand pp. 27-34

Ann Neale and June Pallot

Should Non-Financial Performance Information be Audited? The Case ofPublic Service Agreements in UK Government pp. 35-43

Mary Bowerman and Christopher Humphrey

Defining Ethical Investment and its Demography in Australia pp. 44-55

John Tippet and Philomena Leung

Liquidation Distributions to Members in Worlds With and Without Par Values pp. 56-67

Peter B. Jubb

A Note on the Public Interest and Ethical Behaviour pp. 68-72

Scott Henderson and Erin Henderson

Volume 11, issue 24, 2001

Accounting for Intangibles pp. 2-3

Jayne M. Godfrey

Internally Generated Intangible Assets: Framing the Discussion pp. 4-11

Edmund Jenkins and Wayne Upton

Accounting for Identifiable Intangibles — An Unfinished Standard-Setting Task pp. 12-21

Keith Alfredson

Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework pp. 22-38

Anne Wyatt, Zoltan Matolcsy and Donald Stokes

The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category pp. 39-48

Jayne Godfrey and Ping-Sheng Koh

Options in Valuing Equity Compensation Benefits pp. 49-61

Ellen K. Stoddart

Management Perceptions of Fair-Value Accounting for all Financial Instruments pp. 62-72

Neil Fargher

Volume 11, issue 23, 2001

Public-Sector Accounting: A Common Reporting Framework? pp. 2-7

Susan Newberry

Residual Income: A Review Essay pp. 8-14

Stephen Keef and Melvin Roush

Corporate Reporting and Urgent Issues Group Abstracts: The Impact of UIG 4 ON THE Australian Extractive Industries pp. 15-25

Martine Hardy and Geoffrey R. Frost

Internal Reporting of Derivatives: Some Australian Evidence pp. 26-33

Zoltan P. Matolcsy and John D. Petty

The Progression from Voluntary to Mandatory Derivative Instrument Disclosures – Look Who's Talking pp. 34-44

Keryn Chalmers

AASB 1037 Sows the Seeds of Change: A Survey of SGARA Measurement Methods pp. 45-51

Carlin Dowling and Professor.Jayne Godfrey

Pension Accounting: How Large Australian Companies are ‘Paying Up’ for Superannuation pp. 52-61

Isabel Gordon

Calculating the Economic Value of Customers to an Organisation pp. 62-72

Paul Andon, Jane Baxter and Graham Bradley

Volume 10, issue 22, 2000

Forum On Enterprise Resource Planning Systems pp. 2-3

Peter Booth

The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience pp. 4-18

Peter Booth, Zoltan Matolcsy and Bernhard Wieder

Using Reference Models within the Enterprise Resource Planning Lifecycle pp. 19-30

Michael Rosemann

Auditing SAP R/3 – Control Risk Assessment pp. 31-42

Peter Best

Environmental Costing: A path to Implementation pp. 43-51

Lee D. Parker

Characteristics of Organisations Using an Audit for Interim Financial Statements pp. 52-61

Annette Baines, George Tanewski and Grant Gay

Back-to-Back Loans: A Fraud in Transition pp. 62-72

Rod Johnson

Volume 10, issue 21, 2000

Measurement in the Third Millennium: Perspectives, Problems and Prospects pp. 2-2

Malcolm Miller

Measurement Entering the 21st Century: A Clear or Blocked Road Ahead? pp. 4-18

Malcolm C. Miller and Janice A. Loftus

Issues in the Drive to Measure Liabilities at Fair Value pp. 19-25

Michael E. Bradbury

‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting pp. 26-39

Joanne Horton and Richard Macve

Practice versus Prescription in the Disclosure and Recognition of Derivatives pp. 40-50

Keryn G. Chalmers and Jayne M. Godfrey

Lessons for Accounting Measurement from Transaction Cost Economics pp. 51-57

Michael J. Mumford

Accounting Measurement and Capital Markets Research pp. 58-62

Greg Clinch

Measurement Challenges and Consequences in the Australian Public Sector pp. 63-72

Tyrone M. Carlin

Volume 10, issue 20, 2000

Statutory Budgetary and Financial Reporting by Australian Universities pp. 2-16

R. G. Walker

What do Australian Annual Reports Say About Future Earnings? pp. 17-25

Henry Choon, Michelle Smith and Stephen Taylor

Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance pp. 26-34

Christopher Nobes and Alan Roberts

The Development of Specialist Industry Knowledge in Government Auditing pp. 35-45

Roger Simnett, Peter Luckett and Arnold M. Wright

Green Strategy Costing: Early Days pp. 46-55

Lee D. Parker

A Conceptual Basis for a Recoverable Amount Test pp. 56-64

George Hampton and Kay Plummer

Supervisory Factors Affecting Job Satisfaction in Public Accounting Firms pp. 65-72

C. Allen Clabaugh, Gary S. Monroe and Geoffrey N. Soutar