Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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Volume 24, issue 3, 2014

Editorial pp. 199-199

Tyrone M. Carlin

Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework pp. 200-206

Russell Craig, Wally Smieliauskas and Joel Amernic

The Impact of the Disclosure of Non-GAAP Earnings in Australian Annual Reports on Non-Sophisticated Users pp. 207-217

Amber Johnson, Majella Percy, Peta Stevenson-Clarke and Robyn Cameron

New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision pp. 218-236

Sylvain Durocher and Anne Fortin

The Value Relevance of Accounting Numbers Under International Financial Reporting Standards pp. 237-254

Juana Aledo Martínez, Diego Abellán Martínez and Henghsiu Lin

How Actuarial Assumptions Affect Defined Benefit Obligations under International Financial Reporting Standards. Evidence from Korea pp. 255-261

Kwanghee Cho, YoungJun Kim and Sang Kyoo Yoon

The Behaviour of Earnings, Accruals and Impairment Losses of Failed New Zealand Finance Companies pp. 262-275

M. Humayun Kabir and Fawzi Laswad

Forecasting New Zealand Corporate Failures 2001–10: Opportunity Lost? pp. 276-288

Karen Peursem and Yi Chiann Chan

The Restoration Methodology for Valuing Goodwill pp. 289-295

Debra Osborn

Volume 24, issue 2, 2014

Editorial pp. 99-99

Tyrone M. Carlin

Comprehending Comprehensive Income pp. 100-110

Allan Hodgson and Mark Russell

Does Effective Corporate Facilitate Continuous Market Disclosure? pp. 111-126

Michael Seamer

Accounting-based Risk Management and the Capital Asset Pricing Model: An Empirical Comparison pp. 127-133

Steven Toms

Liberal Fair Value Accounting in Banks: A South African Case Study pp. 134-153

Phillip de Jager

The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS pp. 154-170

Juan Carlos Navarro-García and Antonia Madrid-Guijarro

An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital pp. 171-181

George Emmanuel Iatridis and Daniel Senftlechner

Measurement of Formal Convergence of Vietnamese Accounting Standards with IFRS pp. 182-197

Anh Tuan Nguyen and Guangming Gong

Volume 24, issue 1, 2014

Editorial pp. 1-1

Tyrone M. Carlin

Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion pp. 2-20

Nirmala Nath and Umesh Sharma

Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships? pp. 21-38

Utz Schäffer, Matthias D. Mahlendorf and Jochen Rehring

An Experimental Study on the Effect of Budget Information on Balanced Scorecard Preparer Individual Learning pp. 39-52

Chadi Joseph Khalifeh and Prabhu Sivabalan

Privatisation and Franchising of British Train Operations pp. 53-65

Carmen A. Li and John Stittle

Importance of Intellectual Capital Information: A Study of Australian Analyst Reports pp. 66-83

Subhash Abhayawansa and James Guthrie

Carbon Management Systems and Carbon Mitigation pp. 84-98

Qingliang Tang and Le Luo

Volume 23, issue 4, 2013

Editorial pp. 279-279

Tyrone M. Carlin

The Development of Worldwide Sustainability Reporting Assurance pp. 280-294

Theodore J. Mock, Sunita S. Rao and Rajendra P. Srivastava

Quis Auditoret Ipsos Auditores? Can Auditors Be Trusted? pp. 295-306

Bryan Howieson

A Study of the Informal Interactions between Audit Committees and Internal Auditors in Australia pp. 307-329

Gerrit Sarens, Joe Christopher and Mahbub Zaman

The Interface between Internal and External Audit in the Australian Public Sector pp. 330-340

Robyn Pilcher, David Gilchrist, Harjinder Singh and Inderpal Singh

New Auditors’ Decisions for Released Firms from the Mandatory Auditor Designation Rule: Evidence From South Korea pp. 341-356

Dong Heun Lee, Seon Mi Kim, Kwang Wuk Oh and Seung Weon Yoo

The Negative Impact of Additional Legislation on Corporate Stewardship pp. 357-368

Conor O'Leary, Pran Boolaky and Richard Copp

Better Late than Never, the Timing of Goodwill Impairment Testing in Australia pp. 369-379

Kaiying Ji

Fundamental-based Market Strategies pp. 380-392

Angelo Aspris, Nigel Finch, Sean Foley and Zachary Meyer

Volume 23, issue 3, 2013

Editorial pp. 189-189

Tyrone M. Carlin

A Reconsideration of Consolidation Accounting Requirements and Pre-acquisition Dividends pp. 190-207

Jeffrey Knapp

Firm Size and National Profiles of IFRS Policy Choice pp. 208-215

Christopher Nobes and Jordi Perramon

Disclosure of Goodwill Impairment under AASB 136 from 2005–2010 pp. 216-231

James Guthrie and Tsz Ting Pang

Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference? pp. 232-243

Helen Kang and Sidney J. Gray

The Choice of Fiscal Year-end in Australia pp. 244-251

Meiting Lu, Naibuka Saune and Yaowen Shan

What Firms’ Discretionary Narrative Disclosures Reveal About the Adoption of International Financial Reporting Standards pp. 252-263

Warwick Stent, Michael Bradbury and Jill Hooks

Private Equity Fair Value Measurement: A Critical Perspective on IFRS 13 pp. 264-278

Vera Palea and Renato Maino

Volume 23, issue 2, 2013

Editorial pp. 101-101

Tyrone M. Carlin

Workplace Human Rights Reporting: A Study of Australian Garment and Retail Companies pp. 102-116

Muhammad Islam and Ameeta Jain

Corporate Social and Environment-related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country pp. 117-134

Yousuf Kamal and Craig Deegan

Valuation of Family Firms: The Limitations of Accounting Information pp. 135-150

Tim Hasso and Keith Duncan

Accountants as Emotional Wellbeing Counsellors in Rural Areas pp. 151-162

Amanda J. Carter, Roger L. Burritt and John D. Pisaniello

Rural and Regional Australian Public Accounting Firm Services: Service Provision, Concerns and Tensions pp. 163-176

Graeme L. Wines, Rodney A. Carr, Barry J. Cooper, Colin B. Ferguson, Phil K. Hellier and Beverley F. Jackling

Succession Planning in Small Accounting Practices in Regional Far North Queensland pp. 177-188

Dale Wadeson and Susan Ciccotosto

Volume 23, issue 1, 2013

Editorial pp. 1-1

Tyrone M. Carlin

Differential Reporting pp. 2-2

Brad Potter

IFRS FOR SMEs: THE IASB'S DUE PROCESS pp. 3-17

Ronita Ram and Susan Newberry

Developing Accounting Regulations that Reflect Public Viewpoints: The Australian Solution to Differential Reporting pp. 18-28

Brad Potter, Tom Ravlic and Sue Wright

Defining the Reporting Entity in the Not-for-profit Public Sector: Implementation Issues Associated with the Control Test pp. 29-42

Bryan Howieson

Costs and Benefits of Mandatory Auditing of For-profit Private and Not-for-profit Companies in Australia pp. 43-53

Peter Carey, W. Robert Knechel and George Tanewski

An International Examination of Assurance Practices on Carbon Emissions Disclosures pp. 54-66

Wendy Green and Shan Zhou

Firm Value and the Quality of Sustainability Reporting in Australia pp. 67-87

Kaveen Bachoo, Rebecca Tan and Mark Wilson

An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting Regimes pp. 88-99

Nives Botica Redmayne and Fawzi Laswad