Accounting Research Journal

2007 - 2018

Current editor(s): Professor Ellie Chapple

From Emerald Group Publishing
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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

John E. McEnroe and Mark Sullivan

Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes pp. 509-530

Ahsan Habib and Md. Borhan Uddin Bhuiyan

The location of comprehensive income reporting – does it pass the financial analyst revision test? pp. 531-550

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

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

Mohamed Khaled Eldaly and Magdy Abdel-Kader

Archival research considerations for CRSP data pp. 360-370

Rick N. Francis, Grace Mubako and Lori Olsen

An examination of SEC revenue recognition comments and IPO earnings management pp. 371-387

Michael Schuldt and Jose Vega

The UK Stewardship Code and investee earnings quality pp. 388-404

Chun Lu, Jacqui Christensen, Janice Hollindale and James Routledge

Corporate governance and carbon transparency: Australian experience pp. 405-422

Jibriel Elsayih, Qingliang Tang and Yi-Chen Lan

The determinants of voluntary strategy disclosure: an international comparison pp. 423-441

Richard D. Morris and Per Christen Tronnes

The 11 commandments of publishing pp. 442-457

Paul De Lange, Lyn Daff and Beverley Jackling

Impact of disputed tax litigation risk on firm performance: evidence from India pp. 458-478

Saumya Ranjan Dash and Mehul Raithatha

Do governance mechanisms deter earnings management and promote corporate social responsibility? pp. 479-495

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

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

Wun Hong Su and Peter Wells

Security market regulation: antecedents for capital market confidence in frontier markets pp. 157-173

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

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

Ronald Ravinesh Kumar, Peter Josef Stauvermann, Arvind Patel and Selvin Sanil Prasad

Director workloads, attendance and firm performance pp. 214-231

Stephen Gray and John Nowland

Company reputation and auditor choice: evidence from fortune 1000 companies pp. 232-248

Xuan Huang and Fei Kang

Market earnings expectation, measurement error in analysts’ consensus forecasts and prediction of stock returns pp. 249-266

Jung Hoon Kim

Development of accounting regulatory institutions in Libya (1951-2006) pp. 267-283

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

Saibal Ghosh

Board characteristics and asymmetric cost behavior: evidence from Egypt pp. 301-322

Awad Elsayed Awad Ibrahim

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