Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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Forum on Knowledge Management pp. 2-2: Wai Fong Chua
Now And The Future pp. 3-14: Jane Baxter and Wai Fong Chua
Intellectual Capital Statements and Knowledge Management: ‘Measuring’, ‘Reporting’, ‘Acting’ pp. 15-26: Heine Thorsgaard Larsen, Per Nikolaj D. Bukh and Jan Mouritsen
Expertise and Knowledge Management in Public Accounting Professional Services Firms: A North American Perspective pp. 27-34: Michael Gibbins and Arnold M. Wright
Vale, Ray Chambers pp. 35-36: Graeme Dean
The Implementation of Innovative Management Accounting Systems pp. 37-46: Robert H. Chenhall and Kim Langfield-Smith
Measuring the Performance Drivers of a Pilot Implementation of a Purchasing Card System pp. 47-60: Clinton Free, Michael Briers, Wai Fong Chua and Peter Luckett
Major Issues Associated With the Reporting of Government Net Worth pp. 61-68: Chew Ng and Bob Shead
Is Australia Moving Too Far Ahead of The United States in the Convergence to International Accounting Standards? pp. 69-72: Michael Sharpe

Unsubtle Differences pp. 2-2: Linda English
The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting Standards pp. 3-8: McGREGOR Warren
Land Under Roads - A Financial Bonanza OR Fool's Gold? pp. 9-15: Allan Barton
Unravelling the Rhetoric About the Financial Reporting of Public Collections as Assets pp. 16-21: Garry Carnegie and Peter Wolnizer
The Role of Present Value-based Measurement in General Purpose Financial Reporting pp. 22-32: George Hampton
Public-Sector Outsourcing and Charging in-house Bidders for their use of Capital pp. 33-41: David Johnstone
Analytical Procedures: Promise, Problems and Implications for Practice pp. 42-52: Stanley F. Biggs, Theodore J. Mock and Roger Simnett
Unit Trust Investment Products: Is the rate of return reported by fund managers to investors reliable and comparable? pp. 53-62: Matthew Pinnuck
Financial Covenants in Australian Bank-Loan Contracts: Incidence, Measurement Rules and Monitoring pp. 63-72: Paul Mather

Which Standards? pp. 2-2: Linda English
An American View on CLERP pp. 3-8: Stephen A. Zeff
Standard-setting in Australia: Implications of Recent Radical Reform Proposals pp. 9-17: Peter Collett, Jayne Godfrey and Sue Hrasky
Harmonising with Overseas Accounting Standards: A New Zealand Perspective pp. 18-23: Michael E. Bradbury
Measuring the Degree of International Harmony in Selected Accounting Measurement Practices pp. 24-32: Emmanuel N. Emenyonu and Ajay Adhikari
Productivity and Performance Indicators in Enterprise Agreements pp. 33-42: Kim Langfield-Smith and Dagmara Madden
Spending Down Assets to Maximise the Pension: Identifying and Exploring the Ethical Issues pp. 43-50: Steven Dellaportas
Managerial Evaluations of the Relevance of Cash vs Accrual-based Financial Reports in the Australian Food Industry pp. 51-58: Stewart Jones, Rohit Sharma and Kerry Mock
Gender Imbalance in the Workforce: An Examination of the Public Accounting Profession pp. 59-67: Mark Hoddinott and Denise G. Jarratt
Use of a Spreadsheet-Based Marking System for Assignment Administration pp. 68-72: Paul Blayney

The Great Debate pp. 2-2: Linda English
International Harmonisation: He Who Pays the Piper Calls the Tune pp. 3-12: Bryan Howieson
The Measurement of International Harmonisation in Financial Reporting pp. 13-20: Ann Tarca
Global Harmonisation of Accounting Standards: What Research into Capital Markets Tells Us pp. 21-29: Philip Brown and Greg Clinch
The Function of the Auditor-General: Independence, Competence and Outsourcing – the Policy Implications pp. 30-35: Keith A. Houghton and Christine A. Jubb
Public Sector Audit in Victoria: Leading Where? pp. 36-39: J.C. Taylor
A Very Dismal Story pp. 40-41: Allan Barton
Measurement and the Australian Conceptual Framework pp. 42-53: George Hampton and Terry Bishop
Accounting for Forestry Assets: Current Practice and future Directions pp. 54-66: Kathleen F. Herbohn, Ronald Peterson and John L. Herbohn
Australian Proprietary Companies' Demand for External Auditing pp. 67-72: Peter Baxter and John Pragasam

The Downside of Harmonisation Haste: The Equity Accounting Experience pp. 2-15: Malcolm C. Miller and Ken Leo
Equity Accounting: Empirical Evidence and Lessons from the Past pp. 16-26: Mark Vallely, Donald Stokes and Peter Liesch
The Competitive Imperative of Harmonisation with International Accounting Standards pp. 27-29: Richard Humphry
Observing the PSASB: ED 50 and the Recognition of Infrastructure Assets pp. 30-39: Garry Carnegie and Brian West
What Directions from Wallis? pp. 40-44: Warren Hogan
The Certified Public Accounting Profession in China: Its Development and Impact on Financial Control of Business Operations pp. 45-53: Max Aiken, Xu-Dong Ji and Wei Lu
Organisational Change and Responsive Management Accounting Practice pp. 54-58: David Emsley
Multi-disciplinary Professional Practice: Recent Developments and Attitudes of Accounting and Legal Practitioners pp. 59-72: Jocelyne Boujos and Glennda Scully

Privatising the role of the Auditor-General in Victoria – A Policy Debate pp. 2-3: Linda English
Guarding the Independence of the Victorian Auditor-General and the Public Interest pp. 12-15: James Guthrie and Linda English
Competition in Public-Sector Auditing pp. 16-21: Allen Craswell
The Relevance of Asset Revaluations over an Economic Cycle pp. 22-30: Peter Easton and Peter Eddey
Financial Reporting of Cultural, Heritage, Scientific and Community Collections pp. 31-37: Frank Micallef and Graham Peirson
The Financial Value of Cultural, Heritage and Scientific Collections: A Public Management Necessity pp. 38-43: Phillip Hone
The Financial Reporting of Publicly-owned Collections: Whither Financial (market) Values and Contingent Valuation Estimates? pp. 44-50: G.D. Carnegie and P.W. Wolnizer
Users' Perceptions of the Auditing Responsibilities for the Prevention, Detection and Reporting of Fraud, Other Illegal Acts and Error pp. 51-61: Grant Gay, Peter Schelluch and Ian Reid
Performance Evaluation of Audit Assistants in Chartered Accounting Firms pp. 62-72: Sujatha Perera, Vic Fatseas and Peter Luckett