Accounting Research Journal

2007 - 2020

Current editor(s): Professor Ellie Chapple

From Emerald Group Publishing
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Volume 33, issue 2, 2020

Earnings management prior to private debt issuance pp. 269-285

Brandon Ater and Thomas Bowe Hansen

Facing failure pp. 287-306

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

Mohammed Abdullahi Umar and Abdulsalam Masud

Corporate governance and stock liquidity: evidence from a speculative market pp. 323-341

Pallab Kumar Biswas

Accounting conservatism and money laundering risk pp. 343-361

Meysam Bolgorian and Ali Mayeli

Small-scale private equity: demand versus supply pp. 363-380

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

John E. McEnroe and Mary Mindak

Voluntary assurance of sustainability reporting: evidence from an emerging economy pp. 391-410

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

Xiyang Li, Bin Li, Tarlok Singh and Kan Shi

Getting CFO on board – its impact on firm performance and earnings quality pp. 435-454

Lien Duong, John Evans and Thu Phuong Truong

Volume 33, issue 1, 2020

Acculturation of non-native English-speaking teachers in accounting: an ethnographic study pp. 1-15

Nadana Abayadeera, Dessalegn Getie Mihret and Jayasinghe Hewa Dulige

Pyramid ownership structure and tax avoidance among Canadian firms pp. 16-33

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

Jahanzeb Khan and Noel Harding

Political stability, political rights and earnings management: some international evidence pp. 57-74

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

Mohammad Haroun Sharairi

Why do investors not punish politically connected firms for financial misrepresentation?: A legitimacy-based perspective pp. 92-107

Xin Yu and Ying Zheng

Complexity in accounting for derivatives: Professional experience, education and gender differences pp. 108-127

Rodrigo Fernandes Malaquias and Pablo Zambra

Properties of analysts’ consensus cash flow forecasts for Australian firms pp. 128-147

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

Ibrahem Alshbili, Ahmed A. Elamer and Eshani Beddewela

Is earnings management associated with corporate environmental disclosure?: Evidence from Kuwaiti listed firms pp. 167-185

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

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

Ron Baker and Sara Wick

Teaching IFRS: evidence from course experience and approaches to learning in China pp. 234-251

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

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

Anthony A. Meder, Steven Schwartz and Richard Young

Quality and quantity of FTSE-100 segmental information reporting pp. 326-343

Ghassan H. Mardini and Sameh Ammar

Political competition and debt: evidence from New Zealand local governments pp. 344-361

Bikram Chatterjee, Sukanto Bhattacharya, Grantley Taylor and Brian West

Material weakness disclosures and restatements: value of external auditor attestation pp. 362-380

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

Kalinga Jagoda and Patrick Wojcik

Are family firms more optimistic than non-family firms? pp. 399-416

Xuan Huang and Fei Kang

Corporate voluntary carbon disclosure strategy and carbon performance in the USA pp. 417-435

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

William Coffie and Ibrahim Bedi

Board gender composition, dividend policy and COD: the implications of CEO duality pp. 454-476

Samuel Jebaraj Benjamin and Pallab Biswas

Post-regulation effect on factors driving environmental disclosures among Chinese listed firms pp. 477-495

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

Cherif Guermat, Ismail U. Misirlioglu and Ahmed M. Al-Omush

Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia pp. 514-531

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

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

Guangyou Liu and Hong Ren

Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries? pp. 88-112

Grace C.-M. Hsu, Peter Clarkson and Annabelle X. Ouyang

Exploring the meaning of climate change discourses: an impression management exercise? pp. 113-128

Nik Nazli Nik Ahmad and Dewan Mahboob Hossain

Is CSR performance related to disclosure tone in earnings announcements? pp. 129-147

Yu Lu, Steven Cahan and Diandian Ma

CEO power and labor productivity pp. 148-165

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

Rania Mousa

The impact of legitimacy threaton the choice of external carbon assurance: Evidence from the US pp. 181-202

Ragini Rina Datt, Le Luo and Qingliang Tang

Managerial ownership, board independence and firm performance pp. 203-220

Yuan George Shan

Shareholder rights, telecommunications and director attendance around the world pp. 221-235

John Nowland

“If not, why not” form of governance: Do firm-specific variables explain the nature of justification? pp. 236-251

Tek Lama and Warwick Wyndham Anderson

Team-based employee remuneration: A balanced scorecard group target and weight selection-based bonus allocation pp. 252-272

Hemantha S.B. Herath, Wayne G. Bremser and Jacob G. Birnberg

Voluntary disclosures practices of family firms in Australia pp. 273-294

Judy Louie, Kamran Ahmed and Xu-Dong Ji

Knights and dames on the board of directors pp. 295-310

Michelle Li, Diandian Ma and Tom Scott

Volume 32, issue 1, 2019

Non-financial KPIs in annual report narratives: Australian practice pp. 7-19

Lyndie Bayne and Marvin Wee

An IFRS-based taxonomy of financial ratios pp. 20-35

Thomas Zeller, John Kostolansky and Michail Bozoudis

Pension plans assumptions: the case of discount rate pp. 36-49

Ana Isabel Morais and Inês Pinto

Implementing AASB 15 revenue from contracts with customers: the preparer perspective pp. 50-67

Michael Davern, Nikole Gyles, Brad Potter and Victor Yang