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Accounting Research Journal

2007 - 2017

Current editor(s): Professor Ellie Chapple

From Emerald Group Publishing
Series data maintained by Virginia Chapman ().

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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 Ravinesh 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

Volume 29, issue 4, 2016

Corporate Governance and Earnings Quality pp. 370-371 Downloads
Reza Monem
Choice of governance structure and earnings quality pp. 372-390 Downloads
Pamela Kent, Richard Anthony Kent, James Routledge and Jenny Stewart
Corporate Governance and Earnings Conservatism in Malaysia pp. 391-412 Downloads
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 Downloads
Qaiser Rafique Yasser and Abdullah Al Mamun
Disclosure quality and earnings management: Evidence from Jordan pp. 429-456 Downloads
Ebraheem Saleem Salem Alzoubi
Consequences of earnings management for corporate reputation. Evidence from family firms pp. 457-474 Downloads
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 Downloads
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 Downloads
Alexey Feigin, Andrew Ferguson, Matthew Grosse and Tom Scott
Effect of IFRS adoption on financial reporting quality: Evidence from bankruptcy prediction pp. 292-312 Downloads
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 Downloads
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 Downloads
Md Mosharraf Hossain, Richard Arthur Heaney and SzeKee Koh
Teamwork from accounting graduates: what do employers really expect? pp. 348-366 Downloads
Rafael Paguio and Beverley Jackling

Volume 29, issue 2, 2016

Advancing sustainability management accounting in the Asia Pacific region pp. 134-136 Downloads
John Sands, Ki-Hoon Lee and K B M Fonseka
Carbon emission risks and management accounting: Australian evidence pp. 137-153 Downloads
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 Downloads
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 Downloads
Nuwan Gunarathne, Dileepa Samudrage, Dinushi Nisansala Wijesinghe and Ki-Hoon Lee
Hard and soft sustainability disclosures: Australia’s resources industry pp. 198-217 Downloads
Tricia Ong, Terri Trireksani and Hadrian Geri Djajadikerta
Using external environmental reporting to embed sustainability into organisational practices pp. 218-235 Downloads
Sharlene Biswas and Winnie O'Grady

Volume 29, issue 1, 2016

Editorial pp. 2-3 Downloads
Ellie (Larelle) Chapple
A case study on fraudulent financial reporting: evidence from Malaysia pp. 4-19 Downloads
Chee Kwong Lau and Ki Wei Ooi
Cheating behaviour among accounting students: some Malaysian evidence pp. 20-33 Downloads
Suhaiza Ismail and Salwa Hana Yussof
Further evidence on idiosyncratic risk and REIT pricing: a cross-country analysis pp. 34-58 Downloads
Lin Mi, Karen Benson and Robert Faff
Do organisations in developing economies legitimise their level of profit? Evidence from Fiji pp. 59-80 Downloads
Acklesh Prasad, Peter Green and Jon Heales
Trend of hidden values and use of intellectual capital information: Evidence from Malaysia pp. 81-105 Downloads
Abdifatah Ahmed Haji
A contingency model of client repatronage in a financial auditing services context pp. 106-130 Downloads
Naruanard Sarapaivanich and Paul G. Patterson
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