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Accounting Research Journal

2007 - 2020

Current editor(s): Professor Ellie Chapple

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

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Volume 34, issue 1, 2020

Can compensation committees effectively mitigate the CEO horizon problem? The role of co-opted directors pp. 1-21 Downloads
Ruonan Liu
Determinants of bank stability in a small island economy: a study of Fiji pp. 22-42 Downloads
Shasnil Avinesh Chand, Ronald Kumar and Peter Stauvermann
Internet reporting, social media strategy and firm characteristics – an Australian study pp. 43-75 Downloads
Yi Xiang and Jacqueline L. Birt
Redefining the accountant’s personality: success or stagnancy? pp. 76-90 Downloads
Rebecca J. Wetmiller and Reza Barkhi
The effect of corporate social responsibility (CSR) on shareholder value: evidence from the 9/11 terrorist attack pp. 91-105 Downloads
Viput Ongsakul, Pornsit Jiraporn, Shenghui Tong and Sirimon Treepongkaruna
Estimation of a term structure model of carbon prices through state spaces methods: a pitch pp. 106-112 Downloads
Thomas William Aspinall, Adrian Gepp, Geoff Harris, Simone Kelly, Colette Southam and Bruce Vanstone
Future profitability and stock returns of innovative firms: a pitch pp. 113-118 Downloads
Anna Bedford, Kristina Vojvoda, Le Ma and Nelson Ma
Tax avoidance and firm risk in China: a pitch pp. 119-124 Downloads
Yuqiang Cao, Zhuoan Feng, Meiting Lu and Yaowen Shan

Volume 33, issue 6, 2020

Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions pp. 653-668 Downloads
Kangan Sayal and Gurparkash Singh
The issue of sustainability in a highly centrally regulated fiscal model of local governments: an empirical study pp. 669-689 Downloads
András Bethlendi, Csaba Lentner and László Nagy
Top management team meetings and firm performance pp. 691-708 Downloads
Iman Harymawan, Mohammad Nasih and John Nowland
Multiple logics within the international Islamic financial architecture: implications for Islamic financial reporting standards pp. 709-727 Downloads
Murniati Mukhlisin and Mohamed Fadzly
The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry pp. 729-747 Downloads
Pinprapa Sangchan, Haiyan Jiang and Md. Borhan Uddin Bhuiyan
Financial statement comparability and takeover efficiency: a pitch pp. 749-756 Downloads
Lien Duong and Thu Phuong Truong
Evidence on going concern reporting before and after ASU 2014–15 pp. 757-772 Downloads
Kathleen Bakarich and Devon Baranek

Volume 33, issue 4/5, 2020

Determinants of audit expectation gap: the case of Cameroon pp. 561-576 Downloads
Michael Fossung, Lazarus Elad Fotoh and Johan Lorentzon
Changes to the growth and discount rates and asset impairment pp. 577-592 Downloads
Maxeem Georges
Board capital and earnings quality with different controlling shareholders pp. 593-613 Downloads
Maria Kontesa, Andreas Lako and Wendy Wendy
Risk disclosure in listed Greek companies: the effects of the financial crisis pp. 615-633 Downloads
Fragiskos K. Gonidakis, Andreas G. Koutoupis, Anastasios D. Tsamis and Maria-Eleni Agoraki
The effect of integrated reporting quality on market liquidity and analyst forecast error pp. 635-650 Downloads
Felipe Zúñiga, Roxana Pincheira, Julie Walker and Michael Turner

Volume 33, issue 3, 2020

Who are you? Inconsistent identity reporting in online labor markets pp. 457-468 Downloads
Stephen Kuselias
To be or not to be in the sample? On using manipulation checks in experimental accounting research pp. 469-482 Downloads
Peter Kotzian, Thomas Stoeber, Florian Hoos and Barbara E. Weissenberger
Resilience as a coping strategy for reducing auditor turnover intentions pp. 483-498 Downloads
Kenneth J. Smith, David J. Emerson, Charles R. Boster, George S. Everly and Jr
The impact of insider trading on analyst coverage and forecasts pp. 499-521 Downloads
Guanming He and David Marginson
Financial statement comparability in the extractive industry pp. 523-541 Downloads
Christelle Smith and Elmar R. Venter
Stewardship regulation and earnings quality: evidence from Japan pp. 543-559 Downloads
James Routledge

Volume 33, issue 2, 2020

Earnings management prior to private debt issuance pp. 269-285 Downloads
Brandon Ater and Thomas Bowe Hansen
Facing failure pp. 287-306 Downloads
Nicola Beatson, David Berg and Jeffrey K. Smith
Why information technology is constrained in tackling tax noncompliance in developing countries: Nigerian tax administrators’ perspectives pp. 307-322 Downloads
Mohammed Abdullahi Umar and Abdulsalam Masud
Corporate governance and stock liquidity: evidence from a speculative market pp. 323-341 Downloads
Pallab Kumar Biswas
Accounting conservatism and money laundering risk pp. 343-361 Downloads
Meysam Bolgorian and Ali Mayeli
Small-scale private equity: demand versus supply pp. 363-380 Downloads
Bruce Dwyer, Keith Duncan and Colette Southam
An empirical analysis of an application of an alternative measurement model on international accounting standard 33, earnings per share pp. 381-390 Downloads
John E. McEnroe and Mary Mindak
Voluntary assurance of sustainability reporting: evidence from an emerging economy pp. 391-410 Downloads
Abeer Hassan, Ahmed Elamer, Mary Fletcher and Nawreen Sobhan
Predicting stock market returns in the US: evidence from an average correlation approach pp. 411-433 Downloads
Xiyang Li, Bin Li, Tarlok Singh and Kan Shi
Getting CFO on board – its impact on firm performance and earnings quality pp. 435-454 Downloads
Lien Duong, John Evans and Thu Phuong Truong

Volume 33, issue 1, 2019

Acculturation of non-native English-speaking teachers in accounting: an ethnographic study pp. 1-15 Downloads
Nadana Abayadeera, Dessalegn Getie Mihret and Jayasinghe Hewa Dulige
Pyramid ownership structure and tax avoidance among Canadian firms pp. 16-33 Downloads
Justin Mindzak and Tao Zeng
Facilitating the application of auditors’ underlying skeptical disposition: The relationship between trait skepticism and basic human values pp. 34-56 Downloads
Jahanzeb Khan and Noel Harding
Political stability, political rights and earnings management: some international evidence pp. 57-74 Downloads
Tesfaye Taddese Lemma, Ayalew Lulseged, Mthokozisi Mlilo and Minga Negash
Factors that influenced the adoption of IFRS by Islamic banks in the UAE pp. 75-91 Downloads
Mohammad Haroun Sharairi
Why do investors not punish politically connected firms for financial misrepresentation?: A legitimacy-based perspective pp. 92-107 Downloads
Xin Yu and Ying Zheng
Complexity in accounting for derivatives: Professional experience, education and gender differences pp. 108-127 Downloads
Rodrigo Fernandes Malaquias and Pablo Zambra
Properties of analysts’ consensus cash flow forecasts for Australian firms pp. 128-147 Downloads
Kamran Ahmed, Muhammad Nurul Houqe, John Hillier and Steven Crockett
Ownership types, corporate governance and corporate social responsibility disclosures: Empirical evidence from a developing country pp. 148-166 Downloads
Ibrahem Alshbili, Ahmed Elamer and Eshani Beddewela
Is earnings management associated with corporate environmental disclosure?: Evidence from Kuwaiti listed firms pp. 167-185 Downloads
Ali Meftah Gerged, Lara Mohammad Al-Haddad and Meshari O. Al-Hajri
Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia pp. 186-216 Downloads
Muhammad Shahin Miah, Haiyan Jiang, Asheq Rahman and Warwick Stent
Undergraduate accounting students’ perception of a course in accounting research and theory pp. 217-233 Downloads
Ron Baker and Sara Wick
Teaching IFRS: evidence from course experience and approaches to learning in China pp. 234-251 Downloads
Riccardo Natoli, Zi Wei and Beverley Jackling
The effects of ownership concentration and corporate governance on corporate risk-taking: The case of Thailand pp. 252-267 Downloads
Seksak Jumreornvong, Sirimon Treepongkaruna, Panu Prommin and Pornsit Jiraporn
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