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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 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 A. 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 A. 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

Volume 32, issue 3, 2019

Bandits and bounties: the intersection of information search and investment decisions pp. 313-325 Downloads
Anthony A. Meder, Steven Schwartz and Richard Young
Quality and quantity of FTSE-100 segmental information reporting pp. 326-343 Downloads
Ghassan H. Mardini and Sameh Ammar
Political competition and debt: evidence from New Zealand local governments pp. 344-361 Downloads
Bikram Chatterjee, Sukanto Bhattacharya, Grantley Taylor and Brian West
Material weakness disclosures and restatements: value of external auditor attestation pp. 362-380 Downloads
Binod Guragai and Paul D. Hutchison
Implementation of risk management and corporate sustainability in the Canadian oil and gas industry: An evolutionary perspective pp. 381-398 Downloads
Kalinga Jagoda and Patrick Wojcik
Are family firms more optimistic than non-family firms? pp. 399-416 Downloads
Xuan Huang and Fei Kang
Corporate voluntary carbon disclosure strategy and carbon performance in the USA pp. 417-435 Downloads
Ragini Rina Datt, Le Luo and Qingliang Tang
The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana pp. 436-453 Downloads
William Coffie and Ibrahim Bedi
Board gender composition, dividend policy and COD: the implications of CEO duality pp. 454-476 Downloads
Samuel Jebaraj Benjamin and Pallab Biswas
Post-regulation effect on factors driving environmental disclosures among Chinese listed firms pp. 477-495 Downloads
Kemi Yekini, Ismail Adelopo, Yan Wang and Surong Song
The long-term effect of economic value added adoption on the firm’s business decision pp. 496-513 Downloads
Cherif Guermat, Ismail U. Misirlioglu and Ahmed M. Al-Omush
Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia pp. 514-531 Downloads
Noorul Azwin Binti Md Nasir, Muhammad Jahangir Ali and Kamran Ahmed
Country-level corporate governance and protection of minority shareholders’ rights: Evidence from African countries pp. 532-552 Downloads
Otuo Serebour Agyemang, Mavis Osei-Effah, Samuel Kwaku Agyei and John Gartchie Gatsi

Volume 32, issue 2, 2019

Organizational learning and job satisfaction of trainee auditors: a case study of Chinese CPA firms pp. 70-87 Downloads
Guangyou Liu and Hong Ren
Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries? pp. 88-112 Downloads
Grace C.-M. Hsu, Peter Clarkson and Annabelle X. Ouyang
Exploring the meaning of climate change discourses: an impression management exercise? pp. 113-128 Downloads
Nik Nazli Nik Ahmad and Dewan Mahboob Hossain
Is CSR performance related to disclosure tone in earnings announcements? pp. 129-147 Downloads
Yu Lu, Steven Cahan and Diandian Ma
CEO power and labor productivity pp. 148-165 Downloads
Emily Breit, Xuehu (Jason) Song, Li Sun and Joseph Zhang
Addressing the AICPA core competencies through the usage of the monopoly™ board game pp. 166-180 Downloads
Rania Mousa
The impact of legitimacy threaton the choice of external carbon assurance: Evidence from the US pp. 181-202 Downloads
Ragini Rina Datt, Le Luo and Qingliang Tang
Managerial ownership, board independence and firm performance pp. 203-220 Downloads
Yuan George Shan
Shareholder rights, telecommunications and director attendance around the world pp. 221-235 Downloads
John Nowland
“If not, why not” form of governance: Do firm-specific variables explain the nature of justification? pp. 236-251 Downloads
Tek Lama and Warwick Wyndham Anderson
Team-based employee remuneration: A balanced scorecard group target and weight selection-based bonus allocation pp. 252-272 Downloads
Hemantha S.B. Herath, Wayne G. Bremser and Jacob G. Birnberg
Voluntary disclosures practices of family firms in Australia pp. 273-294 Downloads
Judy Louie, Kamran Ahmed and Xu-Dong Ji
Knights and dames on the board of directors pp. 295-310 Downloads
Michelle Li, Diandian Ma and Tom Scott

Volume 32, issue 1, 2019

Non-financial KPIs in annual report narratives: Australian practice pp. 7-19 Downloads
Lyndie Bayne and Marvin Wee
An IFRS-based taxonomy of financial ratios pp. 20-35 Downloads
Thomas Zeller, John Kostolansky and Michail Bozoudis
Pension plans assumptions: the case of discount rate pp. 36-49 Downloads
Ana Isabel Morais and Inês Pinto
Implementing AASB 15 revenue from contracts with customers: the preparer perspective pp. 50-67 Downloads
Michael Davern, Nikole Gyles, Brad Potter and Victor Yang
Page updated 2020-05-28