Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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Volume 20, issue 4, 2010

Corporate Climate Change-Related Governance Practices and Related Disclosures: Evidence from Australia pp. 317-333

Shamima Haque and Craig Deegan

Valuing Volunteers: Expanding the Relevance and Reliability Debate pp. 334-342

Carolyn Cordery and Gwynn Narraway

Impact of IFRS in New Zealand on Accounts and Earnings Quality pp. 343-357

Md Humayun Kabir, Fawzi Laswad and Md Ainul Islam

Benefits Expected by Accounting Firm Partners Selling their Firms to Publicly Listed Companies pp. 358-371

Mark Pickering

Corporate Governance and Company Performance in Australia pp. 372-386

Jacqueline Christensen, Pamela Kent and Jenny Stewart

Socially Responsible Investment: Labour Standards and Environmental, Social and Ethical Disclosures within the SRI Industry pp. 387-399

Ewa Banasik, Meropy Barut and Louise Kloot

Commentary: Some Further Evidence on Discount Rate Selection in the Context of Goodwill Impairment Testing pp. 400-402

Tyrone M. Carlin and Nigel Finch

Commentary: IFRS and the Domestic Standard Setter – The Challenge of the Public Sector pp. 403-406

Allan Barton

Commentary: IFRS – The SEC's Roadmap and the Contribution of the Academic Community pp. 407-408

Brian Singleton-Green

Commentary: Is the Reporting Model Broken? pp. 409-410

Brian Singleton-Green

Volume 20, issue 3, 2010

Forum: Investment in Human Capital: Management and Accounting Issues pp. 195-198

Anne Wyatt

Accounting for Investments in Human Capital: A Review pp. 199-220

Anne Wyatt and Hermann Frick

Generational Characteristics and Their Impact on Preference for Management Control Systems pp. 221-240

Emma Petroulas, David Brown and Heidi Sundin

Structure and Level of Remuneration Across the Top Executive Team pp. 241-255

Michaela Rankin

The Use of Performance-based Remuneration: High versus Low-growth Firms pp. 256-264

Julie Walker

Is the Current Accounting Treatment of Education and Training Costs Appropriate? pp. 265-273

James R. Frederickson, Elizabeth Webster and Ian O. Williamson

Analysts’ Perceptions of Intellectual Capital Information pp. 274-285

Shigeki Sakakibara, Bo Hansson, Tadanori Yosano and Hideo Kozumi

Don't Judge a Superannuation Default Investment Option by Its Name pp. 286-295

Gerry Gallery, Natalie Gallery and Lyn McDougall

The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations pp. 296-307

Aaron Cohen and Gabriel Sayag

Commentary: IFRS and the Domestic Standard Setter – Is the Mourning Period Over? pp. 308-312

Kevin M. Stevenson

Commentary: Discount Rates in Disarray – Evidence on Flawed Goodwill Impairment Testing pp. 313-316

Michael E. Bradbury

Volume 20, issue 2, 2010

Anomalies in the Oversight of Australian Auditors pp. 83-95

Graeme L. Wines and Keith A. Houghton

Examining Management Accounting Change as Rules and Routines: The Effect of Rule Precision pp. 96-109

Rodney Coyte, David Emsley and David Boyd

A Conceptual Analysis of Price Setting in Australian Local Government pp. 110-120

Garry D. Carnegie and Brian West

Corporate Groups in Australia: State of Play pp. 121-133

Sandra Van Der Laan and Graeme Dean

Prediction of Operating Cash Flows: Further Evidence from Australia pp. 134-143

Ahsan Habib

Decision Usefulness of Cash and Accrual Information: Public Sector Managers’ Perceptions pp. 144-153

Yeny Andriani, Ralph Kober and Juliana Ng

Voluntary Disclosures as a Mechanism for Defining Entity Status in Australian Not-for-Profit Organisations pp. 154-164

Lorne Cummings, Maria Dyball and Jessica (Jin Hua) Chen

Data Envelopment Analysis: A Practical Tool to Measure Performance pp. 165-177

Paul Rouse, Julie Harrison and Li Chen

Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS? pp. 178-184

Stephen A. Zeff and Christopher W. Nobes

Commentary: Business Black Swans and the Use and Abuse of a Notion pp. 185-194

Graeme Dean and Frank Clarke

Volume 20, issue 1, 2010

Research Assessment by Government: Stakeholder Effects pp. 1-2

Ralph Adler

Research Assessment in the UK: An Overview of 1992–2008 pp. 3-13

David Otley

The UK Research Assessment Exercise: Performance Measurement and Resource Allocation pp. 14-23

Jane Broadbent

The ERA: A Brave New World of Accountability for Australian University Accounting Schools pp. 24-37

Paul De Lange, Brendan O’Connell, M.R. Mathews and Alan Sangster

Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality Rankings pp. 38-54

Deryl Northcott and Simon Linacre

Characteristics of High- and Low-performing University Departments as Assessed by the New Zealand Performance Based Research Funding (PBRF) Exercise pp. 55-63

Fiona Edgar and Alan Geare

Performance Audit of the Operational Stage of Long-Term Partnerships for the Private Sector Provision of Public Services pp. 64-75

Linda M. English, James Guthrie, Jane Broadbent and Richard Laughlin

Executive Remuneration in Australia pp. 76-82

Allan Fels

Volume 19, issue 4, 2009

Short-Termism: Challenges and Resolutions pp. 275-277

Gerry Gallery and Natalie Gallery

Overcoming Short-Termism: Mental Time Travel, Delayed Gratification and How Not to Discount the Future pp. 278-294

Kym Irving

The Puzzle of Financial Reporting and Corporate Short-Termism: A Universal Ownership Perspective pp. 295-302

Michael Drew

The Paradox of Transparency, Short-Termism and the Institutionalisation of Australian Capital Markets pp. 303-313

Gavin Nicholson and Zoie Cook

The Role of Short-Termism in Financial Market Crises pp. 314-318

John Nesbitt

Capital Markets Regulation: How Can Accounting Research Contribute? pp. 319-325

Stephen Taylor

Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing pp. 326-336

Tyrone M. Carlin and Nigel Finch

Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing pp. 337-339

Gerry Gallery

Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing pp. 340-341

Wayne Lonergan

The Employment Landscape for Accounting Graduates and Work Experience Relevance pp. 342-351

Mandy Cheng, Helen Kang, Peter Roebuck and Roger Simnett

Volume 19, issue 3, 2009

The Global Financial Architecture: Twenty-First Century Solutions pp. 155-160

Jane Diplock Ao

The Role of the Independent Director: Evidence from a Survey of Independent Directors in Australia pp. 161-177

Albie Brooks, Judy Oliver and Angelo Veljanovski

Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility pp. 178-194

Kristy Hodge, Nava Subramaniam and Jenny Stewart

Transfer Price Negotiation in the Presence of Unequal Bargaining Power: The Effect of a Peer Evaluation Scheme on Inter-divisional Profit Distribution pp. 195-206

Mandy M. Cheng and Cathy Hsieh

From Public To Private: Evidence From a Transitional Economy Setting pp. 207-216

Tyrone M. Carlin and Cuong Duc Pham

An Analysis of ASX Price Queries pp. 217-230

Alastair Marsden and Russell Poskitt

Professional–Organisational Commitment: A Study of Canadian Professional Accountants pp. 231-248

Yves Gendron, Roy Suddaby and Sandy Q. Qu

The Roles of Some Key Stakeholders in the Future of Accounting Education in Australia pp. 249-260

Phil Hancock, Bryan Howieson, Marie Kavanagh, Jenny Kent, Irene Tempone, Naomi Segal and Mark Freeman

University Accounting Programs and Professional Accountancy Training: Can UK Pragmatism Inform the Australian Debate? pp. 261-273

Ruth King and Ian Davidson

Volume 19, issue 2, 2009

Management Control and Inter-Organisational Relationships pp. 65-66

Kim Langfield-Smith

Inter-Organisational Alliances and the Importance of Accounting for Value in Kind Transactions: Exploring the Role of Formal Management Accounting Controls pp. 67-79

Brian A. Burfitt, Jane Baxter and Wai Fong Chua

Contractual and Accounting Controls in Outsourcing Agreements: Evidence from the Australian Home Loan Industry pp. 80-92

Jim Rooney and Suresh Cuganesan

Management Control Systems in a Non-Enterprise Network: The Greenhouse Gas Protocol Initiative pp. 93-102

Heidi Sundin, David Brown, James Wakefield and Janet Ranganathan

Controlling International Joint Ventures: An Investigation of Australian Parent Partners pp. 103-116

Francesco Giacobbe and Peter Booth

Accounting for SGARAs: Towards Comparability and Consistency pp. 117-127

Belinda Williams and Trevor Wilmshurst

Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors pp. 128-143

Ana Isabel Morais and José Dias Curto

Value for Money? Neo-Liberalism in New South Wales Prisons pp. 144-152

Jane Andrew and Damien Cahill

Comment: Australia's Adoption of IFRSs–A Clarification from the AASB pp. 153-153

Angus Thomson

Volume 19, issue 1, 2009

The Force of Law: Australian Auditing Standards and Their Impact on the Auditing Profession pp. 1-10

Angela Hecimovic, Nonna Martinov-Bennie and Peter Roebuck

Interpreting the Public Interest: A Survey of Professional Accountants pp. 11-23

Laura Davenport and Steven Dellaportas

From Member of the Company to Registered Auditor: The Role of the External Auditor in Corporate Governance pp. 24-32

C. Richard Baker

A Profile of the Non-Executive Directors of Australia's Largest Companies pp. 33-41

Corinne Cortese

Implications of Applying a Private Sector Based Reporting Model to Not-for-Profit Entities: The Treatment of Charitable Distributions by Charities in New Zealand pp. 42-53

Chris Van Staden and James Heslop

The South Pacific Stock Exchange: Is it a Market or Status Symbol? pp. 54-63

Rajni Mala and Michael White