Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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Volume 26, issue 4, 2016

Editorial pp. 329-329

Tyrone M Carlin

The Impact of AASB 8 Operating Segments on Analysts’ Earnings Forecasts: Australian Evidence pp. 330-340

Liyu He, Elaine Evans and Rong He

Does IFRS 10 on Consolidated Financial Statements Abandon Accepted Economic Principles? pp. 341-345

Danny Ben-Shahar, Eyal Sulganik and Desmond Tsang

Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries? pp. 346-359

Hafez Abdo

The Impact and Implications of International Financial Reporting Standards in the United Kingdom: Evidence from the Alternative Investment Market pp. 360-375

Arshad Ali, Saeed Akbar, Phillip Ormrod and Syed Zulfiqar Ali Shah

Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature pp. 376-389

Carla Carvalho, Ana Maria Rodrigues and Carlos Ferreira

IFRS Disclosure Compliance in Malaysia: Insights from a Small-sample Analytical Study pp. 390-414

Anna Che Azmi and Linda M. English

Corporate Life Cycle and Earnings Benchmarks pp. 415-428

Jeongmi Choi, Wooseok Choi and Eunsuh Lee

Managing Employee Stock Option Expense: A Fair Value Approach pp. 429-438

Ming-Cheng Wu, I-Cheng Lin and Yi-Ting Huang

Volume 26, issue 3, 2016

Editorial pp. 225-225

Tyrone M. Carlin

Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research pp. 226-242

Elizabeth Carson, Neil Fargher and Yuyu Zhang

A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism pp. 243-254

Noel Harding, Mohammad Azim, Radzi Jidin and Janine P. Muir

Audit Effort and Market-perceived Risk: Evidence from South Korea pp. 255-270

Sung Hwan Jung

Some Economics of Audit Market Reform pp. 271-283

Boon Seng Tan and Yew Kee Ho

Have Canada, Japan and Switzerland Adopted IFRS? pp. 284-290

Christopher W. Nobes and Stephen A. Zeff

The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets pp. 291-300

Wessel M. Badenhorst and Petri H. Ferreira

Impairment of Goodwill and Deferred Taxes Under IFRS pp. 301-311

Dominic Detzen, Tobias Stork genannt Wersborg and Henning Zülch

‘Fair Value’ of Core Deposits in the EU version of IFRS: A Critical Review pp. 312-325

Josef Jílek

Volume 26, issue 2, 2016

Editorial pp. 121-121

Tyrone M. Carlin

Peas in a Pod: Are Efficient Municipalities also Financially Sustainable? pp. 122-131

Joseph Drew, Brian Dollery and Michael A. Kortt

A Factor Analytic Assessment of Financial Sustainability: The Case of New South Wales Local Government pp. 132-140

Joseph Drew and Brian Dollery

Financial Performance Adjustment in English Local Governments pp. 141-152

Maria Jose Arcas and Caridad Martí

The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government pp. 153-161

Mari Kobayashi, Kiyoshi Yamamoto and Keiko Ishikawa

Readability of Notes to the Financial Statements and the Adoption of IFRS pp. 162-176

Esther Cheung and James Lau

Retracted: The Value‐relevance of Equity Accounted Carrying Amounts and Disclosed Fair Values of Listed Associates pp. 177-189

Wessel M. Badenhorst, Leon M. Brümmer and Johannes H.vH. de Wet

Earnings Management in Public Family Firms under Economic Adversity pp. 190-207

Elisabete F. Simões Vieira

Large Shareholders and Independent Director Equity Compensation pp. 208-221

Pattarin Adithipyangkul and Tak Yan Leung

Volume 26, issue 1, 2016

The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case pp. 4-20

Carla Carvalho, Ana Maria Rodrigues and Carlos Ferreira

Business Continuity in the Face of Fraud and Organisational Change pp. 21-33

Julie Margret and Zahirul Hoque

To What Extent do United Kingdom Companies Provide Oil and Gas Reserves Information Sufficient to Satisfy Statement of Recommended Practice Requirements? pp. 34-44

Cosmas Odo, Wilson Ani, Philip Obialor and David Ugwunta

An Investigation into the Potential Adoption of International Financial Reporting Standards in the United States: Implications and Implementation pp. 45-65

Aldys Tan, Bikram Chatterjee, Victoria Wise and Mahmud Hossain

The Influence of Remuneration Structures on Financial Reporting Quality: Evidence from Australia pp. 66-75

Maryam Safari, Barry J. Cooper and Steven Dellaportas

Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality pp. 76-90

Ahsan Habib and Md. Borhan Uddin Bhuiyan

Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach pp. 91-106

Ali Uyar and Cemil Kuzey

Evidence of Avoiding Working Capital Deficits in Australia pp. 107-118

Wei Jiang, Meiting Lu, Yaowen Shan and Tingting Zhu

Volume 25, issue 4, 2015

Editorial pp. 327-327

Tyrone M. Carlin

Management Roles and Sustainability Information. Exploring Corporate Practice pp. 328-345

Stefan Schaltegger, Roger Burritt, Dimitar Zvezdov, Jacob Hörisch and Joanne Tingey-Holyoak

Multilevel Approach to Sustainability Report Assurance Decisions pp. 346-358

Belen Fernandez-Feijoo, Silvia Romero and Silvia Ruiz

A Bidirectional Analysis of Earnings Management and Corporate Social Responsibility: The Moderating Effect of Stakeholder and Investor Protection pp. 359-371

Jennifer Martínez-Ferrero, Isabel Gallego-Álvarez and Isabel María García-Sánchez

The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence pp. 372-388

Bruce M. Clayton and Chris J. Staden

Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market pp. 389-404

Moazzem Hossain, Angela Hecimovic and Aklema Choudhury Lema

Ranking Corporate Governance of Australia's Top Companies: A Decade On pp. 405-412

Jim Psaros and Michael Seamer

Board Diversity and Financial Performance in the Top 500 Australian Firms pp. 413-427

Alireza Vafaei, Kamran Ahmed and Paul Mather

The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe pp. 428-444

Humayun Kabir and Fawzi Laswad

Volume 25, issue 3, 2015

Editorial pp. 217-217

Tyrone M. Carlin

The Importance of Understanding Student Learning Styles in Accounting Degree Programs pp. 218-231

Robyn Cameron, Pat Clark, Laura De Zwaan, Diane English, Dawne Lamminmaki, Conor O'Leary, Kirsty Rae and John Sands

Knowing, Doing and Being Pedagogy in MBA-level Management Accounting Classes: Some Empirical Evidence pp. 232-247

Keyur Thaker

Cost Stickiness in Australia: Characteristics and Determinants pp. 248-261

Martin Bugeja, Meiting Lu and Yaowen Shan

An Exploratory Study of Profit Reporting Differences of Publicly Owned Professional Service Firms and Partnerships pp. 262-278

Mark Pickering

Chief Financial Officers’ Short- and Long-term Incentive-based Compensation and Earnings Management pp. 279-291

Sarowar Hossain and Gary S. Monroe

Comparing the Strength of Auditing and Reporting Standards and Investigating their Predictors in Europe and Asia pp. 292-308

Pran Krishansing Boolaky and Barry J. Cooper

Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two Chinese Telecommunications Companies pp. 309-326

Muhammad Islam, Shamima Haque, Thusitha Dissanayake, Philomena Leung and Karen Handley

Volume 25, issue 2, 2015

Editorial pp. 113-113

Tyrone M. Carlin

Financing SME Growth: The Role of the National Stock Exchange of Australia and Business Advisors pp. 114-123

Bruce Dwyer and Bernice Kotey

The Political Economy of Convergence: The Case of IFRS for SMEs pp. 124-138

S. Susela Devi and R. Helen Samujh

Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises pp. 139-154

Parmod Chand, Arvind Patel and Michael White

Diversification of External Accountants Serving Small and Medium-sized Enterprises: Evidence from Belgium pp. 155-174

Gerrit Sarens, Patricia Everaert, Frederik Verplancke and Ignace Beelde

IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives pp. 175-184

Fawzi Laswad and Nives Botica Redmayne

The Impact of Recession on the Value-relevance of Accounting Information pp. 185-191

Gregory D. Kane, Ryan D. Leece, Frederick M. Richardson and Uma Velury

Are User Perceptions of Chairman Addresses Managed through Syntactical Complexity and Rationalisation? pp. 192-203

Leopold Bayerlein and Paul Davidson

Confusion over Accounting Conservatism: A Critical Review pp. 204-216

Yuying Xie

Volume 25, issue 1, 2015

Editorial pp. 1-1

Tyrone M. Carlin

Risk Management: Its Adoption in Australian Public Universities within an Environment of Change Management – A Management Perspective pp. 2-12

Joe Christopher and Gerrit Sarens

Risk Management in Public–Private Partnerships pp. 13-27

Demi Chung and David Hensher

Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales pp. 28-37

Joseph Drew and Brian Dollery

All for Nothing? Accounting for Land under Roads by Australian Local Governments pp. 38-44

Hassan M.A. Elhawary and Brian West

Budget Forecast Deviations in Municipal Governments: Determinants and Implications pp. 45-70

Bernardino Benito, María-Dolores Guillamón and Francisco Bastida

Corporate Culture and Greed — The Case of the Australian Wheat Board pp. 71-83

Felicity Fallon and Barry J. Cooper

Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study pp. 84-99

Luisa Lombardi and Barry J. Cooper

Ownership and Performance in a Lightly Regulated Environment pp. 100-112

Michael E. Bradbury and Jill Hooks