Accounting Research Journal

2007 - 2017

Current editor(s): Professor Ellie Chapple

From Emerald Group Publishing
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Volume 30, issue 4, 2017

Examining the economic consequences of concise integrated reports: a pitch pp. 356-361

Elisabeth Sinnewe

Related party transactions disclosure in the emerging market of the United Arab Emirates pp. 362-378

Walaa Wahid ElKelish

Information risk, stock returns, and asset pricing: Evidence from China pp. 379-394

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

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

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

Muhammad Jahangir Ali and Kamran Ahmed

The impact of government financial assistance on the performance and financing of Australian SMEs pp. 447-464

Dong Xiang and Andrew C. Worthington

Volume 30, issue 3, 2017

Corporate boards, monitoring and securities class actions: a pitch pp. 242-248

Victoria J. Clout

Current opinions on forensic accounting education pp. 249-264

Bonita Kramer, Michael Seda and Georgiy Bobashev

Situated learning in accountancy: an employer perspective pp. 265-282

Trevor Albert Stanley

Enhancing students understanding of introductory accounting by integrating split-attention instructional material pp. 283-300

Seedwell T.M. Sithole

A teaching note on the controllability “Principle” and performance measurement pp. 301-311

Steven T. Schwartz, Eric E. Spires and Richard A. Young

Learning commercial computerised accounting programmes: Perceptions and motivations pp. 312-332

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

Kerry Anne Bodle, Mirela Malin and Andrew Wynhoven

Volume 30, issue 2, 2017

Equity market consequences of the social media revolution pp. 132-136

Bronwyn G. McCredie

Women in the boardroom and their impact on default risk: a pitch pp. 137-146

Searat Ali

Client importance and audit quality, office level evidence from the banking industry: a pitch pp. 147-152

Yuyu Zhang

Is commercial lending affected by knowledge of auditor switches from big 4 firms to regional firms? pp. 153-164

Arnold Schneider

Measuring the independence of audit oversight entities: a comparative empirical analysis pp. 165-184

Lukas Loehlein

Relative performance evaluation among business unit level managers pp. 185-204

Hilco J. van Elten

Do financially distressed firms misclassify core expenses? pp. 205-223

Neerav Nagar and Kaustav Sen

A review of superannuation fund performance studies: Empirical evidence from Australia – 2000 to 2014 pp. 224-240

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

Gladys Lee and Michael J. Turner

Regulatory enforcement, financial reporting quality and investment efficiency: a pitch pp. 12-18

Nhut (Nick) Hoang Nguyen and Thu Phuong Truong

The collapse of unlisted mortgage companies: a regulatory dilemma pp. 19-35

Monica Keneley, Graeme Wines and Ameeta Jain

Infrastructure reporting by New Zealand local authorities – perceptions and expectations pp. 36-57

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

Magdy Farag

Abnormal returns using accounting information within a value portfolio pp. 73-88

Pradip Banerjee and Soumya G. Deb

A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms pp. 89-106

Si Jie Lim, Gregory White, Alina Lee and Yuni Yuningsih

XBRL and the qualitative characteristics of useful financial information pp. 107-126

Jacqueline L. Birt, Kala Muthusamy and Poonam Bir

Volume 29, issue 4, 2016

Corporate Governance and Earnings Quality pp. 370-371

Reza Monem

Choice of governance structure and earnings quality pp. 372-390

Pamela Kent, Richard Anthony Kent, James Routledge and Jenny Stewart

Corporate Governance and Earnings Conservatism in Malaysia pp. 391-412

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

Qaiser Rafique Yasser and Abdullah Al Mamun

Disclosure quality and earnings management: Evidence from Jordan pp. 429-456

Ebraheem Saleem Salem Alzoubi

Consequences of earnings management for corporate reputation. Evidence from family firms pp. 457-474

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

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

Alexey Feigin, Andrew Ferguson, Matthew Grosse and Tom Scott

Effect of IFRS adoption on financial reporting quality: Evidence from bankruptcy prediction pp. 292-312

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

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

Md Mosharraf Hossain, Richard Arthur Heaney and SzeKee Koh

Teamwork from accounting graduates: what do employers really expect? pp. 348-366

Rafael Paguio and Beverley Jackling

Volume 29, issue 2, 2016

Advancing sustainability management accounting in the Asia Pacific region pp. 134-136

John Sands, Ki-Hoon Lee and K B M Fonseka

Carbon emission risks and management accounting: Australian evidence pp. 137-153

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

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

Nuwan Gunarathne, Dileepa Samudrage, Dinushi Nisansala Wijesinghe and Ki-Hoon Lee

Hard and soft sustainability disclosures: Australia’s resources industry pp. 198-217

Tricia Ong, Terri Trireksani and Hadrian Geri Djajadikerta

Using external environmental reporting to embed sustainability into organisational practices pp. 218-235

Sharlene Biswas and Winnie O'Grady

Volume 29, issue 1, 2016

Editorial pp. 2-3

Ellie (Larelle) Chapple

A case study on fraudulent financial reporting: evidence from Malaysia pp. 4-19

Chee Kwong Lau and Ki Wei Ooi

Cheating behaviour among accounting students: some Malaysian evidence pp. 20-33

Suhaiza Ismail and Salwa Hana Yussof

Further evidence on idiosyncratic risk and REIT pricing: a cross-country analysis pp. 34-58

Lin Mi, Karen Benson and Robert Faff

Do organisations in developing economies legitimise their level of profit? Evidence from Fiji pp. 59-80

Acklesh Prasad, Peter Green and Jon Heales

Trend of hidden values and use of intellectual capital information: Evidence from Malaysia pp. 81-105

Abdifatah Ahmed Haji

A contingency model of client repatronage in a financial auditing services context pp. 106-130

Naruanard Sarapaivanich and Paul G. Patterson