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Accounting Research Journal

2007 - 2018

Current editor(s): Professor Ellie Chapple

From Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

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Volume 31, issue 4, 2018

An empirical analysis of an alternative model of Financial Accounting Standard no. 128: Earnings per share pp. 498-508 Downloads
John E. McEnroe and Mark Sullivan
Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes pp. 509-530 Downloads
Ahsan Habib and Md. Borhan Uddin Bhuiyan
The location of comprehensive income reporting – does it pass the financial analyst revision test? pp. 531-550 Downloads
Louis Banks, Allan Hodgson and Mark Russell

Volume 31, issue 3, 2018

Determinants of women representation on corporate boards: evidence from Australia pp. 326-342 Downloads
Ammad Ahmed, Helen Higgs, Chew Ng and Deborah Anne Delaney
How to regain public trust in audit firms? The case of the Financial Reporting Council pp. 343-359 Downloads
Mohamed Khaled Eldaly and Magdy Abdel-Kader
Archival research considerations for CRSP data pp. 360-370 Downloads
Rick N. Francis, Grace Mubako and Lori Olsen
An examination of SEC revenue recognition comments and IPO earnings management pp. 371-387 Downloads
Michael Schuldt and Jose Vega
The UK Stewardship Code and investee earnings quality pp. 388-404 Downloads
Chun Lu, Jacqui Christensen, Janice Hollindale and James Routledge
Corporate governance and carbon transparency: Australian experience pp. 405-422 Downloads
Jibriel Elsayih, Qingliang Tang and Yi-Chen Lan
The determinants of voluntary strategy disclosure: an international comparison pp. 423-441 Downloads
Richard D. Morris and Per Christen Tronnes
The 11 commandments of publishing pp. 442-457 Downloads
Paul De Lange, Lyn Daff and Beverley Jackling
Impact of disputed tax litigation risk on firm performance: evidence from India pp. 458-478 Downloads
Saumya Ranjan Dash and Mehul Raithatha
Do governance mechanisms deter earnings management and promote corporate social responsibility? pp. 479-495 Downloads
Eko Suyono and Omar Al Farooque

Volume 31, issue 2, 2018

The unpaid social cost of carbon: Introducing a framework to estimate “legal looting” in the fossil fuel industry pp. 122-134 Downloads
Martina Linnenluecke, Tom Smith and Robert E. Whaley
Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoption pp. 135-156 Downloads
Wun Hong Su and Peter Wells
Security market regulation: antecedents for capital market confidence in frontier markets pp. 157-173 Downloads
Erick Rading Outa, Nelson Maina Waweru and Peterson Kitakogelu Ozili
The impact of audit committee effectiveness on audit fees and non-audit service fees: Evidence from Australia pp. 174-191 Downloads
Muhammad Jahangir Ali, Rajbans Kaur Shingara Singh and Mahmoud Al-Akra
Determinants of non-performing loans in banking sector in small developing island states: A study of Fiji pp. 192-213 Downloads
Ronald Ravinesh Kumar, Peter Josef Stauvermann, Arvind Patel and Selvin Sanil Prasad
Director workloads, attendance and firm performance pp. 214-231 Downloads
Stephen Gray and John Nowland
Company reputation and auditor choice: evidence from fortune 1000 companies pp. 232-248 Downloads
Xuan Huang and Fei Kang
Market earnings expectation, measurement error in analysts’ consensus forecasts and prediction of stock returns pp. 249-266 Downloads
Jung Hoon Kim
Development of accounting regulatory institutions in Libya (1951-2006) pp. 267-283 Downloads
Mansour Alferjani, Soheila Mirshekary, Steven Dellaportas, Dessalegn Getie Mihret and Ali Yaftian
Capital structure, ownership and crisis: evidence from Middle East and North African banks pp. 284-300 Downloads
Saibal Ghosh
Board characteristics and asymmetric cost behavior: evidence from Egypt pp. 301-322 Downloads
Awad Elsayed Awad Ibrahim

Volume 30, issue 4, 2017

Examining the economic consequences of concise integrated reports: a pitch pp. 356-361 Downloads
Elisabeth Sinnewe
Related party transactions disclosure in the emerging market of the United Arab Emirates pp. 362-378 Downloads
Walaa Wahid ElKelish
Information risk, stock returns, and asset pricing: Evidence from China pp. 379-394 Downloads
Raheel Safdar and Chen Yan
The effect of multiple directorships on real and accrual-based earnings management: Evidence from Saudi listed firms pp. 395-412 Downloads
Kais Baatour, Hakim Ben Othman and Khaled Hussainey
The impact of terrorism on industry returns and systematic risk in Pakistan: A wavelet approach pp. 413-429 Downloads
Syed Jawad Hussain Shahzad, Peter Josef Stauvermann, Ronald Kumar and Tanveer Ahmad
Determinants of accounting policy choices under international accounting standards: Evidence from South Asia pp. 430-446 Downloads
Muhammad Jahangir Ali and Kamran Ahmed
The impact of government financial assistance on the performance and financing of Australian SMEs pp. 447-464 Downloads
Dong Xiang and Andrew C. Worthington

Volume 30, issue 3, 2017

Corporate boards, monitoring and securities class actions: a pitch pp. 242-248 Downloads
Victoria J. Clout
Current opinions on forensic accounting education pp. 249-264 Downloads
Bonita Kramer, Michael Seda and Georgiy Bobashev
Situated learning in accountancy: an employer perspective pp. 265-282 Downloads
Trevor Albert Stanley
Enhancing students understanding of introductory accounting by integrating split-attention instructional material pp. 283-300 Downloads
Seedwell T.M. Sithole
A teaching note on the controllability “Principle” and performance measurement pp. 301-311 Downloads
Steven T. Schwartz, Eric E. Spires and Richard A. Young
Learning commercial computerised accounting programmes: Perceptions and motivations pp. 312-332 Downloads
Ali Yaftian, Soheila Mirshekary and Dessalegn Getie Mihret
Students’ experience toward ePortfolios as a reflective assessment tool in a dual mode indigenous business course pp. 333-350 Downloads
Kerry Anne Bodle, Mirela Malin and Andrew Wynhoven

Volume 30, issue 2, 2017

Equity market consequences of the social media revolution pp. 132-136 Downloads
Bronwyn G. McCredie
Women in the boardroom and their impact on default risk: a pitch pp. 137-146 Downloads
Searat Ali
Client importance and audit quality, office level evidence from the banking industry: a pitch pp. 147-152 Downloads
Yuyu Zhang
Is commercial lending affected by knowledge of auditor switches from big 4 firms to regional firms? pp. 153-164 Downloads
Arnold Schneider
Measuring the independence of audit oversight entities: a comparative empirical analysis pp. 165-184 Downloads
Lukas Loehlein
Relative performance evaluation among business unit level managers pp. 185-204 Downloads
Hilco J. van Elten
Do financially distressed firms misclassify core expenses? pp. 205-223 Downloads
Neerav Nagar and Kaustav Sen
A review of superannuation fund performance studies: Empirical evidence from Australia – 2000 to 2014 pp. 224-240 Downloads
Scott Niblock, Elisabeth Sinnewe and Panha Heng

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
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