Australian Accounting Review

1991 - 2025

Current editor(s): Linda M. English

From CPA Australia
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Bringing Ethical Investment to Account pp. 3-9: Geoff Frost, Grant Michelson, Sandra Laan and Nick Wailes
The Behaviour of Socially Responsible Investments as Financial Assets pp. 10-20: Paul Gerrans, Ingebjørg Kristoffersen and Marilyn Clark-Murphy
Socially Responsible Investing and Climate Change: Contradictions and Challenges pp. 21-30: Sandra Laan and Nina Lansbury
Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable pp. 31-39: Carol Adams and Ambika Zutshi
Concise Reporting in Australia:Has the Concise Report Replaced the Traditional Financial Report for Adopting Companies? pp. 40-47: Madonna O'Sullivan and Majella Percy
Condition-Based Depreciation — The Engineering Perspective pp. 48-55: Stephen Howe
The Saga of a Disallowed Accounting Standard pp. 56-63: Bert Groen and Roman Lanis
Corporate Reporting on the Internet in Australia: An Exploratory Study pp. 64-71: Sumit K. Lodhia, Amir Allam and Andrew Lymer
The Relevance to Firm Valuation of Capitalised Research and Development Expenditures pp. 72-76: Feliana Yie Ke, Tam Pham and Neil Fargher
Australian Audit Committees — Do They Meet Best Practice Guidelines? pp. 77-85: Jim Psaros and Michael Seamer
Outsourcing Internal Audit Services: An Empirical Study on Queensland Public-Sector Entities pp. 86-95: Nava Subramaniam, Chew Ng and Peter Carey

PPPs: Nature, Development And Unanswered Questions pp. 4-10: Jane Broadbent and Richard Laughlin
Trade in Services: Wider Implications for Accounting Standard-Setters and Accountants pp. 11-21: Susan Newberry
Public or Private: Where Government Should Draw the Line pp. 22-26: R. R. Officer
Development of PPPs IN Victoria pp. 27-33: Glenn Maguire and Arseni Malinovitch
A Private-Sector Perspective pp. 34-41: Mick Lilley and Catherine Giorgio
Melbourne's Public Transport Franchising: Lessons for PPPs pp. 42-50: John Stanley and David Hensher
Risk, PPPs AND THE Public Sector Comparator pp. 51-61: John Quiggin
Risk Weighting and Accounting Choices in Public-Private Partnerships: Case Study of a Failed Prison Contract pp. 62-77: Linda English and R. G. Walker
The Challenge for Public Accounts Committees in Evaluating Public-Private Partnerships pp. 78-84: David Watson
Establishing the Fair Value of Consideration Given In an Acquisition pp. 85-90: Wayne Lonergan
Sarbanes-Oxley and the Future of Accounting pp. 91-96: Phillip Mcclelland and Patricia Stanton

The Need for Effective Communication with Market Stakeholders pp. 3-8: Karen Hamilton
Corporate Governance Scoring Systems: What Do They Tell Us? pp. 9-16: Pernilla Linden and Zoltan Matolcsy
Directors' Duties and Corporate Governance: Have We Gone Too Far? pp. 17-24: Jeff Coulton and Stephen Taylor
Board Characteristics of Australian IPOs: An analysis in Light of the ASX Best Practice Recommendations pp. 25-32: Ray Da Silva Rosa, H. Y. Izan and Michelle Lin
Do Independent Directors Add Value? pp. 33-40: Zoltan Matolcsy, Donald Stokes and Anna Wright
Australia's Implicit Deposit Insurance — Should It Be Reconsidered? pp. 41-52: Robert P. Gray
A Study of Australian Trade Credit Management Outsourcing Practices pp. 53-62: Dawne Lamminmaki and Chris Guilding
Application of the Fair-Value Concept: Evidence from Australian Legal Decisions pp. 63-72: Jennifer Betts and Graeme Wines
Assessments of the Expert Evidence of Accountants pp. 73-80: Russell Craig and Prasuna Reddy
Progress on XBRL from an Australian perspective pp. 81-88: Jim Richards and Greg Tower

The Rise and Rise of Public Private Partnerships: Challenges for Public Accountability pp. 2-14: David Watson
Selective Commercialisation of Public-Sector Accounting and its Consequences for Public Accountability pp. 15-25: Ram Karan
The Accountability and Independence of the Auditors-General of Australia: A Comparison of their Enabling Legislation pp. 26-35: Michael Martinis and Colin Clark
The Challenge of Risk Reporting: Regulatory and Corporate Responses pp. 36-51: Shirley Carlon, Janice A. Loftus and Malcolm C. Miller
Valuation of SGARAs IN THE Wine Industry: Time for Sober Reflection pp. 52-60: Brian Booth and R. G. Walker
True and Fair — An Imaginary View pp. 61-66: Mark Leibler
Auditor Selection: What Influences Decisions by Listed Companies? pp. 67-72: Keith A. Houghton and Christine A. Jubb

A Review of New Public Financial Management Change in Australia pp. 3-9: Joanne Guthrie, L. Parker and L. M. English
The PSASB: The Accounting Profession in Regulatory Space pp. 10-15: Jenny Kent
Public-Interest Arguments in Privatising Government Audit pp. 16-21: Ram Karan
Without `Reinventing the Wheel‘: Business Accounting Applied to the Public Sector pp. 22-27: Mark Christensen
`Sector Neutrality‘ and NPM‘Incentives’: Their Use in Eroding the Public Sector pp. 28-34: Susan Newberry
The Department of Defence — Australia's Most Profitable Business? pp. 35-40: Allan Barton
Accrual Output-Based Budgeting Systems in Australia — A Great Leap Backwards? pp. 41-47: Tyrone M. Carlin
Harmonisation of Government Finance Statistics and Generally Accepted Accounting Principles pp. 48-53: Don Challen and Craig Jeffery
Public-Private Partnerships: Form Over Substance? pp. 54-59: R. G. Walker
Are Superannuation Disclosures in Company Financial Reports Useful? pp. 60-72: Natalie Gallery

Pathway to 2005 IASB Standards pp. 3-7: Keith Alfredson
IASB Standards for Australia by 2005: Catapult or Trojan Horse? pp. 8-16: Stephen Haswell and Jill Mckinnon
The FRC AND Accounting Standard-Setting: Should I Still Call Australia Home? pp. 17-26: Bryan Howieson and Ian Langfield-Smith
Globalisation and the Major Accounting Firms pp. 27-37: Hector B. Perera, Asheq R. Rahman and Steven F. Cahan
A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors pp. 38-44: Paul Coram, Juliana Ng and David Woodliff
Measuring the Marketing Knowledge of Accounting Professionals pp. 45-56: Milica Simic Misic, Graeme Harrison and David Walters
Risk-Adjusted Discount Rates and Projects of Unequal Lives pp. 57-65: Christine Brown and Geoff Burrows
A Revised Lesson for Accounting Measurement from Transaction Cost Economics pp. 66-72: Greg Shailer and Mark Wilson