Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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Corporate Governance in Australia: Directions for the Future pp. 2-2: Linda English
Corporate Governance Disclosure in Australia: the State of Play pp. 3-10: Elizabeth Carson
Regulation of Corporate Governance: Will it Improve Corporate Performance? pp. 11-15: G.P. Stapledon
The Role of the Auditor in Corporate Governance pp. 16-18: R.S. Lynn
The Expectation Gap: the Next Step pp. 19-23: Peter Schelluch and Wendy Green
Exploring the Seeds of Organisational Decline pp. 24-36: Ralph W. Adler
Analysing the Statement of Cashflows pp. 37-44: Divesh Sharma
Implementing ABC: An Australian Feasibility Study pp. 45-55: Shane Dikolli and Malcolm Smith
The Use and Representational Faithfulness of Graphs in Annual Reports: Australian Evidence pp. 56-63: Paul Mather, Alan Ramsay and Alan Serry
An Empirical Investigation Into the Audit Engagement Letter: Use, Content and Effectiveness pp. 64-71: Peter J. Carey, Brian Clarke and Kosmas X. Smyrnios

Focus on Current Practice pp. 2-2: Linda English
Broad Scope Accountability the Reporting Priority pp. 3-15: Lee D. Parker
Floccinaucinihilipilification In Accounting — Does It Matter? pp. 16-22: R.J. Chambers
What Is A Public-Sector Asset? pp. 23-28: Roger L. Burritt, Michael McCrae and Chandra Benjamin
Whither Financial Accounting Research: A Modern-Day Bo-Peep? pp. 29-36: Bryan Howieson
The ‘New’ Deferred Tax: a Comment on AARF Discussion Paper No. 22 ‘Accounting for Income Tax’ pp. 37-49: Baljit K. Sidhu
Review of the Asset Valuation Guidelines of the Steering Committee on National Performance Monitoring of GTEs pp. 50-65: D.J. Johnstone and M.J.R. Gaffikin
Information Deficiencies in the Reporting of Litigation Loss Contingencies pp. 66-73: David Park and Ron Dagwell

Focus On Accounting Standards pp. 2-2: Linda English
The Credibility Of Australian Financial Reporting: Are The Co-regulation Arrangements Working? pp. 3-16: Malcolm C. Miller
The Setting Of Accounting Standards in Australia: An Evolving Structure pp. 17-22: W.J. McGregor
The Accounting Standard-Setting Process In Australia: A Preparer's Perspective pp. 23-25: Michael Gillian
Addressing Issues Relating To Going-Gongern Audit Qualifications And Corporate Failure pp. 26-34: Wendy Green
Audit Risk In Terms Of Probabilities: The AUP 24 Model pp. 35-39: David Johnstone
AASB 1028 And Choice Of Discount Rate: Gross Or Net Of Taxation Effects? pp. 40-44: K.A. Houghton and D.M. Knox
Voluntary Financial Disclosure By Australian Listed Companies pp. 45-55: Mahmud Hossain and Mike Adams
Predicting Half-Yearly Accounting Income Numbers With Statistical Models pp. 56-63: Z.P. Matolcsy and G.P. Pazmandy
Reaction To The Mandatory Write-Down Provisions Of AASB 1010: Accounting For The Revaluation Of Non-Current Assets pp. 64-70: Julie Cotter, Tracy Martin and Donald Stokes

Focus On Goodwill pp. 2-2: Linda English
Goodwill Discontent: The Meshing Of Australian And International Accounting Policy pp. 3-16: Malcolm G. Miller
A Note On The Inverse (Reverse) Sum-of-The-Years‘- Digits Method And Other Ways To Amortise Goodwill pp. 17-21: Philip Brown
Capital Markets Research And The Goodwill Debate pp. 22-30: Greg Clinch
The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction pp. 31-47: G.D. Carnegie and P.W. Wolnizer
Cross Guarantees And Negative Pledges: A Preliminary Analysis pp. 48-63: Frank L. Clarke, Graeme Dean and Erne Houghton
Management Accounting Education In Australian Universities: A Review Of The Current State pp. 64-72: Sujatha Perera and Graeme Harrison

Focus On Derivatives pp. 2-2: Linda M. English
Accounting For Financial Instruments: An Overview pp. 3-12: Phil Hancock
Executive Share Options: An Economic Framework pp. 13-21: Stephen L. Taylor
Accounting For Employee Share Options pp. 22-34: Philip Brown and Bryan Howieson
Valuing Employee Share Options: Four Australian Case Studies pp. 35-41: Philip Brown and Ian Dunlop
Great Expectations: Public Perceptions Of The Auditor's Role pp. 42-53: Gary S. Monroe and David R. Woodliff
Accounting Introspection pp. 54-64: Warren Hogan
AAS 29 And Public-Sector Reporting: Unresolved Issues pp. 65-72: M. McGrae and M. Aiken

The True And Fair View: A Study Of Australian Auditors‘ Application Of the Concept pp. 2-12: Craig Deegan, Pamela Kent and Ching-Ju Lin
Predicting Corporate Failure Using Publicly Available Information pp. 13-27: Jason J. Constable and David R. Woodliff
Liquidate Or Trade Out? An Expert System To Explain The Decision Process pp. 28-36: Stewart Leech and Tiina-Liisa Sexton
Voluntary Compliance With AAS 25: Another Look At the‘Reporting Paradox’ pp. 37-46: Paul J. M. Klumpes
Implications Of the AWA Decision For External Auditors, Internal Auditors And Management pp. 47-59: Sue Deegan, Denis Pratt and Barry Hicks
Application Of The Reporting Entity Concept To Universities pp. 60-71: Phil Hancock, Greg Tower and David Holloway

The Effect Of The Longform Audit Report On Users‘ Perceptions Of The Auditor's Role pp. 2-11: Grant Gay and Peter Schellugh
The IASC And Japan pp. 12-20: Michael J. Sharpe and Jill L. McKinnon
NSW Public-Sector Audit Committees: A Survey Of Practice pp. 21-30: Lynn Barkess and James Guthrie
Cost And Management Accounting Practices pp. 31-33: R.C. Skinner
The Importance Of Inherent Risk Factors: Auditors‘ Perceptions pp. 34-46: Gary S. Monroe, Juliana K. L. Ng and David R. Woodliff
Value-Added Management: A Powerful Tool For Reducing Costs pp. 47-54: Helen Thorne
Financial Reporting BY Local Government And The Disproportionate Requirements Of AAS 27 pp. 55-61: Haim Falk and John Neilson
Comment: In Defence Of AAS 27 pp. 61-64: T. R. Rowles

SAC 4 And The Challenge To The Mandatory Status Of Concepts Statements pp. 2-10: Malcolm C. Miller and Janice A. Loftus
SAC 4: A Source Of Accounting Change pp. 11-19: Bryan Howieson
Comment: Out Of Step pp. 19-20: Russell Philp
Prospectus Earnings Forecasts: Evidence And Explanations pp. 21-32: Philip Lee, Stephen Taylor, Conrad Yee and Mervyn Yee
Liability Of Accountants And Auditors Under The Trade Practices Legislation pp. 33-42: David Godsell
Disclosure Of Audit Committees by Public Companies in Australia 1988–1990 pp. 43-50: Roger Simnett, Wendy Green and Peter Roebuck
The Status Of Women Academic Accountants in Australia pp. 51-60: Nava Subramaniam and Cecilia Lambert