Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 18, issue 4, 2008

IFRS Developments in the USA and EU, and Some Implications for Australia pp. 275-282

Stephen A. Zeff

57 Varieties of Serious Defect in IFRS? pp. 283-286

Christopher Nobes

Fifty-seven Curious Defects in Haswell and Langfield-Smith (2008): A Comment pp. 287-293

Michael E. Bradbury

Serious IFRS Defects a Trifling Matter? Reply to Two Commentaries on ‘57 Serious Defects in “Australian” IFRS’ pp. 294-296

S. Haswell and I. Langfield-Smith

What Drives TBL Reporting: Good Governance or Threat to Legitimacy? pp. 297-309

Pamela Kent and Reza Monem

Audit Committee Regulation in Australia: How Far Have We Come? pp. 310-323

Lois Munro and Sherrena Buckby

Issues Facing Small Accounting Practices in Regional North Queensland: An Exploratory Study pp. 324-333

S. Ciccotosto, R. Nandan and D.B. Smorfitt

Studies to Evaluate COBIT's Contribution to Organisations: Opportunities from the Literature, 2003–06 pp. 334-342

Gail Ridley, Judy Young and Peter Carroll

Volume 18, issue 3, 2008

Adoption of International Accounting Standards pp. 173-174

Greg Clinch and Ann Tarca

The Political and Unstable Nature of the IASB's ‘Stable Platform’: Post-Convergence Australian Experience pp. 175-184

Parmod Chand and Lorne Cummings

The ‘NZ’ in ‘NZ IFRS’: Public Benefit Entity Amendments pp. 185-190

Michael E. Bradbury and Rachel F. Baskerville

Accounting Classification in the IFRS Era pp. 191-198

Christopher Nobes

The Impact in the United States of Global Adoption of IFRS pp. 199-208

Donna L. Street

Converging to International Accounting Standards: Views from Japan pp. 209-223

Sei-Ichi Kaneko and Ann Tarca

Do Harmonised Accounting Standards Lead to Harmonised Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries pp. 224-236

Ana Isabel Morais and Ana Fialho

Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets pp. 237-247

Keryn Chalmers, Greg Clinch and Jayne M. Godfrey

The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets pp. 248-256

Esther Cheung, Elaine Evans and Sue Wright

Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards pp. 257-273

Gerry Gallery, Emerson Cooper and John Sweeting

Volume 18, issue 2, 2008

Accounting for Intangible Investments pp. 95-107

Anne Wyatt and Margaret Abernethy

Australian Public-Sector Outsourcing in the ‘Golden Era’: Cost Savings Evidence or Anecdote? pp. 108-122

Jayne Elizabeth Bisman

The Effect of Board-Related Reforms on Investors' Confidence pp. 123-134

Janet Lee and Greg Shailer

The Effect of Board Independence on Target Shareholder Wealth pp. 135-148

Peter M. Clarkson, Allen Craswell and Prue Mackenzie

Effects of Employee Support on Junior Accountants' Job Attitudes and Intention to Quit pp. 149-162

Christopher C.A. Chan, Gary S. Monroe, Juliana Ng and Rebecca Chyi Woan Tan

Disclosure of Financial Commitments pp. 161-172

R.G. Walker

Volume 18, issue 1, 2008

AAR in New Publishing Partnership pp. 1-1

Linda M. English

Environmental Costing in Capital Investment Decisions: Electricity Distributors and the Choice of Power Poles pp. 2-15

Craig Deegan

The Balanced Scorecard and its Possibilities: The Initial Experiences of a Singaporean Firm pp. 16-24

Rina Sandhu, Jane Baxter and David Emsley

Stability and Change at FPTL: An Institutional Perspective pp. 25-34

Umesh Sharma and Stewart Lawrence

How Prepared was Australia for International Financial Reporting Standards? The Case of Listed Firms pp. 35-45

John Goodwin, Barry J. Cooper and Shireenjit Johl

Fifty-Seven Serious Defects in ‘Australian’ IFRS pp. 46-62

Stephen Haswell and Ian Langfield-Smith

The Rise and Demise of Abnormal Items pp. 63-70

Robyn Cameron and Natalie Gallery

Solvency Solecisms: Corporate Officers' Problematic Perceptions pp. 71-80

Graeme Dean, Frank Clarke and Julie Margret

Revisiting the Concepts: Time to Challenge the Asset-Liability View pp. 81-92

Steinar Sars Kvifte

Volume 17, issue 43, 2007

Managing Social and Environmental Performance: Do Companies Have Adequate Information? pp. 2-11

Carol Adams and Geoffrey R. Frost

Content Analysis in Accounting Research: the Practical Challenges pp. 12-25

Natasja Steenkamp and Deryl Northcott

Beyond Performance Measurement pp. 26-32

David Otley

The Relationship Between Accounting Profit and Economic Income pp. 33-46

John Ryan

Australian CEO Compensation: The Descriptive Evidence pp. 47-59

Zoltan Matolcsy and Anna Wright

Changes in Segment Reporting in the Australian Banking Industry pp. 61-67

Jacqueline Birt, Mike Kend and Hui Xian

Accounting for Income Taxes: Early Adoption Issues pp. 68-74

McNICHOLAS Patty and Kim Wyatt

Accrual Accounting and Budgeting Systems Issues in Australian Governments — a Rejoinder pp. 75-84

Allan Barton

What We Might Learn About Fraud and Corporate Governance from NAB's Annus Horribilis pp. 85-90

Nonna Martinov-Bennie

A Comment on Establishing the Fair Value of Consideration Given in an Acquisition pp. 92-96

John Trowell

Volume 17, issue 42, 2007

Accounting and Auditing Standards Boards pp. 2-2

Phil Hancock and Roger Simnett

The Work Program and Priorities of the AASB pp. 3-7

David Boymal

The IASB Agenda — A Moving Target pp. 8-17

Wolfgang Dick and Peter Walton

The Australian Auditing and Assurance Standards Board after the Implementation of CLERP 9 pp. 18-27

Christine Jubs and Keith Houghton

A Critique of the International Auditing and Assurance Standards Board pp. 28-36

Roger Simnett

Developing an Assurance Standard for Carbon Emissions Disclosures pp. 37-47

Roger Simnett and Michael Nugent

Financial Statement Fraud: Some Lessons from US and European Case Studies pp. 49-61

Niamh Brennan and McGRATH Mary

NAFTs ‘Annus Horribilis’: Fraud and Corporate Governance pp. 62-70

Carolyn Cordery

Intellectual Capital Reporting Practices of the Top Australian Firms pp. 71-83

Ahmad Sujan and Indra Abeysekera

Do Board Characteristics Influence Impression Management through Graph Selectivity Around CEO Changes? pp. 84-95

Paul Mather and Alan Ramsay

Volume 17, issue 41, 2007

Tsunami Swamps Aid Agency Accountability: Government Waives Requirements pp. 4-12

Anne Abraham

Corporate Creep: An Institutional View Of Consultancies in a Non-Profit Organisation pp. 13-25

Helen Irvine

User Requirements for Not-For-Profit Entity Financial Reporting: An International Comparison pp. 26-37

Lydia Kilcullen, Phil Hancock and H. Y. Izan

Accrual Accounting and Budgeting Systems Issues in Australian Governments pp. 38-50

Allan Barton

What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting pp. 51-65

Mark Christensen

An Examination of Worldwide Assured Sustainability Reporting pp. 67-77

Theodore J. Mock, Christiane Strohm and Kevin M. Swartz

An Empirical Examination of the Market Returns and Financial Performance of Entities Engaged in Sustainability Reporting pp. 78-87

Stewart Jones, Geoff Frost, Janice Loftus and Sandra Laan

A Matter of Record: Document Management as Part of Good Corporate Governance, Risk Management and Decision-Making pp. 88-95

Pat Barrett