Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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Volume 28, issue 4, 2018

Financial Reporting – Any Cause for Optimism? pp. 467-467

Tyrone M Carlin

International Differences in Accounting Practices Under IFRS and the Influence of the US pp. 468-481

Isabel Costa Lourenço, Raquel Sarquis, Manuel Branco and Nuno Magro

The Impact of IFRS in Brazil: The Legacy of Mandatory Book‐tax Conformity pp. 482-495

Sílvio Hiroshi Nakao and Sidney J. Gray

The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16 pp. 496-511

Begoña Giner and Francisca Pardo

The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees: Evidence from Korea pp. 512-524

Hye‐Jeong Nam

Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China pp. 525-537

Qiang Ye, Jie Gao and Weiguang Zheng

Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting pp. 538-555

Jani Saastamoinen, Hannu Ojala, Kati Pajunen and Pontus Troberg

Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal pp. 556-576

Jonas Oliveira, Graça Azevedo and Bertina Oliveira

Acquired In‐process Research Development and Earnings Management pp. 577-588

Junyoup Lee, Eunsuh Lee, Kevin H. Kim and Daniel Gyung H. Paik

Reforms to the Market for Audit and Assurance Services in the Period after the Global Financial Crisis: Evidence from the UK pp. 589-597

Michael Kend and IIias Basioudis

A Snapshot of the Australian Taxpayer pp. 598-615

David Bond and Anna Wright

Volume 28, issue 3, 2018

Accounting Research – The Road Not Taken pp. 305-308

Tyrone M. Carlin

The Economic Effects of IFRS Goodwill Reporting pp. 309-322

Araceli Amorós Martínez and José Antonio Cavero Rubio

Big Data Opportunities for Accounting and Finance Practice and Research pp. 323-333

Sophie Cockcroft and Mark Russell

The Importance of Intellectual Capital for Firm Performance: Evidence from Australia pp. 334-344

Muhammad Nadeem, Christopher Gan and Cuong Nguyen

Examining the Usefulness of an Accounting Work‐readiness Program as Perceived by Employed Program Graduates pp. 345-355

Riccardo Natoli, Beverley Jackling and Asheley Jones

Utilising Accounting and Accountants in the Management of Water Efficiency pp. 356-373

Matthew Egan

Who Influences the Design of Management Accounting Systems? An Exploratory Study pp. 374-390

Sophie Hoozée and Falconer Mitchell

Value for Money and Risk Relationships in Public–Private Partnerships: Evaluating Program‐based Evidence pp. 391-404

Michael Opara

The Business Model in Integrated Reporting: Evaluating Concept and Application pp. 405-420

Dale Tweedie, Christian Nielsen and Nonna Martinov‐Bennie

Accounting and Accountability in Fiji: A Review and Synthesis pp. 421-427

Umesh Sharma and Yi An

Board of Directors and CSR in Banking: The Moderating Role of Bank Regulation and Investor Protection Strength pp. 428-445

Isabel‐María García‐Sánchez, Jennifer Martínez‐Ferrero and Emma García‐Meca

Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea pp. 446-463

Dafydd Mali and Hyoung‐joo Lim

Volume 28, issue 2, 2018

Editorial pp. 151-151

Tyrone M. Carlin

The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US pp. 152-166

Ujkan Bajra and Simon Cadez

Do US Corporate Governance Standards Effectively Discourage Risk in the Emerging Markets? pp. 167-185

Naz Sayari and Bill Marcum

The Effect of Ultimate Ownership on the Disclosure of Environmental Information pp. 186-198

Peng Wang, Fangjun Wang and Nan Hu

Institutional Investor Protection Pressures versus Firm Incentives in the Disclosure of Integrated Reporting pp. 199-219

Isabel†María García†Sánchez and Ligia Noguera†Gámez

Exploring the Board Structures and Member Profiles of Top ASX Companies in Australia: An Industry†level Analysis pp. 220-234

A. Chandrakumara, G. McCarthy and J. Glynn

The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector pp. 235-250

Lai Ken Tan and Matthew Egan

SME Reporting in Australia: Where to Now for Decision†usefulness? pp. 251-265

Karen Handley, Sue Wright and Elaine Evans

Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation pp. 266-278

Malcolm Abbott and Angela Tan†Kantor

Value Relevance of Comprehensive Income pp. 279-287

Shahwali Khan, Michael E. Bradbury and Stephen Courtenay

How Does Unobserved Heterogeneity Affect Value Relevance? pp. 288-301

Melik Ertugrul and Volkan Demir

Volume 28, issue 1, 2018

Editorial pp. 3-3

Tyrone M. Carlin

Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits pp. 4-13

Chikako Ozu, Miho Nakamura, Kyoko Nagata and Sidney J. Gray

Insights from Accounting Practitioners on China's Convergence with IFRS pp. 14-27

Helen Hong Yang, Colin Clark, Changyu Wu and Alan Farley

IFRS Adoption in Emerging Markets: The Case of Jordan pp. 28-47

Khaldoon Al†Htaybat

Application of International Financial Reporting Standards in the Transition Economy of Serbia pp. 48-60

Vladimir Obradović, Milan Čupić and Dragomir Dimitrijević

Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market? pp. 61-78

David Abad, M. Fuensanta Cutillas†Gomariz, Juan Pedro Sánchez†Ballesta and José Yagüe

Do Financial Markets Care about Corporate Social Responsibility Disclosure? Further Evidence from China pp. 79-103

Shan Xu and Duchi Liu

An Economics Perspective on Financial Reporting Objectives pp. 104-108

Anthony D. Miller and David Oldroyd

Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs pp. 109-126

Kshitij Khanna and Helen Irvine

The Adequacy of Pre†purchase Due Diligence in Independent Small Business and Franchising pp. 127-139

Jenny Buchan, Lorelle Frazer, Scott Weaven, Binh Tran†Nam and Anthony Grace

Commentary on the Adjustments Required for Intercompany Transactions when Equity Accounting Under IAS 28 pp. 140-147

Michael E. Bradbury

Volume 27, issue 4, 2017

Editorial pp. 347-347

Tyrone M. Carlin

The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements pp. 348-367

Pranil Prasad and Parmod Chand

Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects pp. 368-381

Neal Arthur, Medhat Endrawes and Shawn Ho

Auditors’ Economic Incentives and the Sensitivity of Managerial Pay to Accounting Performance pp. 382-399

Bum†Jin Park

The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms pp. 400-420

Ranjith Appuhami and Shamim Tashakor

The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case pp. 421-441

Kwang Wuk Oh, Seok Woo Jeong, Seon Mi Kim and Seung Weon Yoo

Can Employees Be Used to Overcome Independent Audit Limitations? pp. 442-456

Joe Christopher, Philomena Leung and Shane Leong

The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis pp. 457-479

David Hay, Jenny Stewart and Nives Botica Redmayne

The Impact of the FMA Guidelines on Non†GAAP Earnings Disclosures pp. 480-493

Elizabeth A. Rainsbury

Does the Presence of Female Executives Curb Earnings Management? Evidence from Korea pp. 494-506

Hyun Ah Kim, Seok Woo Jeong, Tony Kang and Dongyoung Lee

Volume 27, issue 3, 2017

Editorial pp. 231-231

Tyrone M. Carlin

Benchmarking and Learning in Public Healthcare: Properties and Effects pp. 232-247

Natalie Buckmaster and Jan Mouritsen

Spenders or Savers? An Examination of the Reserves of Australian NGOs pp. 248-262

Michael Booth, Helen Irvine, Christine Ryan and Myles McGregor-Lowndes

Hired Guns: Local Government Mergers in New South Wales and the KPMG Modelling Report pp. 263-272

Brian Dollery and Joseph Drew

Accounting Choice and Theory in Crisis: The Case of the Victorian Desalination Plant pp. 273-284

Angela Tan-Kantor, Malcolm Abbott and Christine Jubb

‘Pushing the Boundaries’ versus Identifying the Boundaries: An Institutional Perspective on NPM Principles pp. 285-296

Belinda Luke, Kate Kearins and Martie-Louise Verreynne

Disclosures of Social Value Creation and Managing Legitimacy: A Case Study of Three Global Social Enterprises pp. 297-314

Muhammad Islam

Sustainability Reporting by New Zealand's Local Governments pp. 315-328

Radiah Othman, Nirmala Nath and Fawzi Laswad

Accounting for Research: Academic Responses to Research Performance Demands in an Australian University pp. 329-343

Ann Martin-Sardesai, Helen Irvine, Stuart Tooley and James Guthrie

Volume 27, issue 2, 2017

Editorial pp. 117-117

Tyrone M. Carlin

Future Cash Flow Predictability of Non-IFRS Earnings: Australian Evidence pp. 118-128

Elisabeth Sinnewe, Jennifer L. Harrison and Albert Wijeweera

Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks pp. 129-145

Vera Palea and Simone Domenico Scagnelli

The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam pp. 146-163

Trang Cam Hoang, Indra Abeysekera and Shiguang Ma

Earnings Quality in a Bubble Period: The Case of Construction Activity Firms in Spain pp. 164-179

Juan Carlos Navarro-García and Antonia Madrid-Guijarro

Board Characteristics, Firm Profitability and Earnings Management: Evidence from India pp. 180-194

Nimisha Kapoor and Sandeep Goel

Accounting Conservatism: A Literature Review pp. 195-213

Yuxiang Zhong and Wanli Li

Interpreting the Impact of IFRS Adoption pp. 214-219

Michael E. Bradbury and Kim M. Mear

Bitcoin – Its Economics for Financial Reporting pp. 220-227

Boon Seng Tan and Kin Yew Low

Volume 27, issue 1, 2017

Editorial pp. 3-3

Tyrone M Carlin

Can Investors Identify Managerial Discretion in Corporate Social Responsibility Practices? The Moderate Role of Investor Protection pp. 4-16

Jennifer Martínez-Ferrero, Óscar Villarón-Peramato and Isabel María García-Sánchez

Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights pp. 17-33

Sumit Lodhia and Gerard Stone

Human Rights Performance Disclosure by Companies with Operations in High Risk Countries: Evidence from the Australian Minerals Sector pp. 34-51

Muhammad Islam, Shamima Haque and Robin Roberts

The Impact of Australian Accounting Education on Repatriates' Career Development pp. 52-60

Jie Hao and Qingsong Liu

Accounting Education and the Prerequisite Skills of Accounting Graduates: Are Accounting Firms’ Moving the Boundaries? pp. 61-70

Sally Chaplin

Accounting Research: A Bibliometric Analysis pp. 71-100

José M. Merigó and Jian-Bo Yang

Do ATMs Increase Technical Efficiency of Banks in a Developing Country? Evidence from Indian Banks pp. 101-111

Suneeta Sathye and Milind Sathye

Estimation Uncertainty and the IASB's Proposed Conceptual Framework pp. 112-114

Russell Craig, Wally Smieliauskas and Joel Amernic