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Accounting Research Journal

2007 - 2017

Current editor(s): Professor Ellie Chapple

From Emerald Group Publishing
Series data maintained by Virginia Chapman ().

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Volume 30, issue 01, 2017

Do government administered financial rewards undermine firms’ internal whistle-blowing systems?: A pitch pp. 6-11 Downloads
Gladys Lee and Michael J. Turner
Regulatory enforcement, financial reporting quality and investment efficiency: a pitch pp. 12-18 Downloads
Nhut (Nick) Hoang Nguyen and Thu Phuong Truong
The collapse of unlisted mortgage companies: a regulatory dilemma pp. 19-35 Downloads
Monica Keneley, Graeme Wines and Ameeta Jain
Infrastructure reporting by New Zealand local authorities – perceptions and expectations pp. 36-57 Downloads
Bikram Chatterjee, Monir Zaman Mir, Ian A. Eddie and Victoria Wise
The impact of accelerated filing requirements on meeting audit report deadlines pp. 58-72 Downloads
Magdy Farag
Abnormal returns using accounting information within a value portfolio pp. 73-88 Downloads
Pradip Banerjee and Soumya G. Deb
A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms pp. 89-106 Downloads
Si Jie Lim, Gregory White, Alina Lee and Yuni Yuningsih
XBRL and the qualitative characteristics of useful financial information pp. 107-126 Downloads
Jacqueline L. Birt, Kala Muthusamy and Poonam Bir

Volume 29, issue 4, 2016

Corporate Governance and Earnings Quality pp. 370-371 Downloads
Reza Monem
Choice of governance structure and earnings quality pp. 372-390 Downloads
Pamela Kent, Richard Anthony Kent, James Routledge and Jenny Stewart
Corporate Governance and Earnings Conservatism in Malaysia pp. 391-412 Downloads
Marziana Madah Marzuki, Effiezal Aswadi Abdul Wahab and Hasnah Haron
The Relationship between Board Leadership Structure and Earnings Management in Asia-Pacific pp. 413-428 Downloads
Qaiser Rafique Yasser and Abdullah Al Mamun
Disclosure quality and earnings management: Evidence from Jordan pp. 429-456 Downloads
Ebraheem Saleem Salem Alzoubi
Consequences of earnings management for corporate reputation. Evidence from family firms pp. 457-474 Downloads
Jennifer Martínez-Ferrero, Lázaro Rodríguez-Ariza and Manuel Bermejo-Sánchez

Volume 29, issue 3, 2016

The impact of IFRS 7 on the significance of financial instruments disclosure: Evidence from Jordan pp. 241-273 Downloads
Yasean A. Tahat, Theresa Dunne, Suzanne Fifield and David M. Power
Evidence on why firms use different disclosure outlets: Purchased analyst research, investor presentations and Open Briefings pp. 274-291 Downloads
Alexey Feigin, Andrew Ferguson, Matthew Grosse and Tom Scott
Effect of IFRS adoption on financial reporting quality: Evidence from bankruptcy prediction pp. 292-312 Downloads
Kerry Anne Bodle, Patti J. Cybinski and Reza Monem
Women on the board of directors and corporate tax aggressiveness in Australia: An empirical analysis pp. 313-331 Downloads
Grant Richardson, Grantley Taylor and Roman Lanis
Director trading, or lack thereof, and acquiring firm performance: Evidence from Australian mergers and acquisitions pp. 332-347 Downloads
Md Mosharraf Hossain, Richard Arthur Heaney and SzeKee Koh
Teamwork from accounting graduates: what do employers really expect? pp. 348-366 Downloads
Rafael Paguio and Beverley Jackling

Volume 29, issue 2, 2016

Carbon emission risks and management accounting: Australian evidence pp. 137-153 Downloads
Jayanthi Kumarasiri and Christine Jubb
An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance pp. 154-178 Downloads
John Stephen Sands, Kirsten Nicole Rae and David Gadenne
Fostering social sustainability management through safety controls and accounting: A stakeholder approach in the mining sector pp. 179-197 Downloads
Nuwan Gunarathne, Dileepa Samudrage, Dinushi Nisansala Wijesinghe and Ki-Hoon Lee
Hard and soft sustainability disclosures: Australia’s resources industry pp. 198-217 Downloads
Tricia Ong, Terri Trireksani and Hadrian Geri Djajadikerta
Using external environmental reporting to embed sustainability into organisational practices pp. 218-235 Downloads
Sharlene Biswas and Winnie O’Grady

Volume 29, issue 1, 2016

Editorial pp. 2-3 Downloads
Ellie (Larelle) Chapple
A case study on fraudulent financial reporting: evidence from Malaysia pp. 4-19 Downloads
Chee Kwong Lau and Ki Wei Ooi
Cheating behaviour among accounting students: some Malaysian evidence pp. 20-33 Downloads
Suhaiza Ismail and Salwa Hana Yussof
Further evidence on idiosyncratic risk and REIT pricing: a cross-country analysis pp. 34-58 Downloads
Lin Mi, Karen Benson and Robert Faff
Do organisations in developing economies legitimise their level of profit? Evidence from Fiji pp. 59-80 Downloads
Acklesh Prasad, Peter Green and Jon Heales
Trend of hidden values and use of intellectual capital information: evidence from Malaysia pp. 81-105 Downloads
Abdifatah Ahmed Haji
A contingency model of client repatronage in a financial auditing services context pp. 106-130 Downloads
Naruanard Sarapaivanich and Paul G Patterson

Volume 28, issue 3, 2015

The value relevance of exploration and evaluation expenditures pp. 228-250 Downloads
Teng Zhou, Jacqueline Birt and Michaela Rankin
Remunerating non-executive directors with stock options: who is ignoring the regulator? pp. 251-267 Downloads
Michael Seamer and Adrian Melia
Board diversity and intellectual capital performance: The moderating role of the effectiveness of board meetings pp. 268-283 Downloads
Mahfoudh Abdul Karem Mahfoudh Al-Musali and Ku Nor Izah Ku Ismail
The effects of comprehensive income on investors’ judgments: An investigation of one-statement vs. two-statement presentation formats pp. 284-299 Downloads
Ning Du, Kevin Stevens and John McEnroe
Book-tax differences: are they affected by equity-based compensation? pp. 300-318 Downloads
Chunwei Xian, Fang Sun and Yinghong Zhang

Volume 28, issue 2, 2015

Australian government budget balance numbers: The hybrid nature of public sector accrual accounting pp. 120-142 Downloads
Graeme Wines and Helen Scarborough
Ownership, related party transactions and performance in China pp. 143-159 Downloads
Yezhen Wan and Leon Wong
The effect of financial crisis on auditor conservatism: US evidence pp. 160-171 Downloads
Joseph Beams and Yun-Chia Yan
Earnings management, funding and diversification strategies of banks in Africa pp. 172-194 Downloads
Mohammed Amidu and Ransome Kuipo
Continuous disclosure and information asymmetry pp. 195-224 Downloads
Mark Russell

Volume 28, issue 1, 2015

The past, present, and future (?) of crime-related forensic accounting methodology pp. 4-9 Downloads
Timothy J. Louwers
Pathways to accountant fraud: Australian evidence and analysis pp. 10-44 Downloads
Paul Andon, Clinton Free and Benjamin Scard
A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle pp. 45-58 Downloads
Grace Mui and Jennifer Mailley
Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony pp. 59-77 Downloads
Madeline Ann Domino, Matthew Stradiot and Mariah Webinger
An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria pp. 78-97 Downloads
Oluwatoyin Popoola, Ayoib B Che-Ahmad and Rose Shamsiah Samsudin
Topics and methods in forensic accounting research pp. 98-114 Downloads
James DiGabriele and Wm. Dennis Huber

Volume 27, issue 3, 2014

Enhancing lecture presentation through tablet technology pp. 212-225 Downloads
Mirela Malin
Accounting standards convergence dynamics: International evidence from club convergence and clustering pp. 226-248 Downloads
Nicholas Apergis, Christina Christou and Christis Hassapis
Is Hong Kong ready for accounting education reform: an analysis of tri-partite views pp. 249-265 Downloads
Theodore T.Y. Chen
A survival analysis of tax professionals’ performance and internship experience pp. 266-285 Downloads
Carl R. Borgia, Philip H. Siegel and Dennis Ortiz
Towards aGlobal Model of Accounting Education pp. 286-300 Downloads
Kim Watty, Satoshi Sugahara, Nadana Abayadeera, Luckmika Perera and Jade McKay

Volume 27, issue 2, 2014

Firm characteristics, distress risk and average stock returns pp. 101-123 Downloads
Prodosh Simlai
Market-to-book ratio and conditional conservatism: firms’ voluntary expensing of employee stock options pp. 124-149 Downloads
Gulraze Wakil
Impact of firm-specific characteristics on managers’ identity disclosure pp. 150-168 Downloads
Etumudon Asien
Management control systems and organisational learning: the effects of design and use pp. 169-187 Downloads
Shu Hui Wee, Soon Yau Foong and Michael S.C. Tse
The joint effects of management incentive and information precision on perceived reliability in fair value estimates pp. 188-206 Downloads
Ning Du, John E. McEnroe and Kevin Stevens

Volume 27, issue 1, 2014

Demystifying the challenges involved in publishing a high quality taxation paper pp. 7-18 Downloads
Adrian Sawyer
The Minerals Resource Rent Tax: The Australian Labor Party and the continuity of change pp. 19-36 Downloads
John Passant
The impact of the GST on mortgage pricing of Australian credit unions: An empirical analysis pp. 37-51 Downloads
Benjamin Liu, Allen Huang and Brett Freudenberg
The deductibility of Sarbanes-Oxley costs incurred by Australasian companies pp. 52-70 Downloads
Julie Harrison and Mark Keating
The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia pp. 71-91 Downloads
Raihana Mohdali and Jeffery Pope
Page updated 2017-10-13