Accounting Research Journal

2007 - 2017

Current editor(s): Professor Ellie Chapple

From Emerald Group Publishing
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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

Volume 29, issue 4, 2016

Corporate Governance and Earnings Quality pp. 370-371

Reza Monem

Choice of governance structure and earnings quality pp. 372-390

Pamela Kent, Richard Anthony Kent, James Routledge and Jenny Stewart

Corporate Governance and Earnings Conservatism in Malaysia pp. 391-412

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

Qaiser Rafique Yasser and Abdullah Al Mamun

Disclosure quality and earnings management: Evidence from Jordan pp. 429-456

Ebraheem Saleem Salem Alzoubi

Consequences of earnings management for corporate reputation. Evidence from family firms pp. 457-474

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

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

Alexey Feigin, Andrew Ferguson, Matthew Grosse and Tom Scott

Effect of IFRS adoption on financial reporting quality: Evidence from bankruptcy prediction pp. 292-312

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

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

Md Mosharraf Hossain, Richard Arthur Heaney and SzeKee Koh

Teamwork from accounting graduates: what do employers really expect? pp. 348-366

Rafael Paguio and Beverley Jackling

Volume 29, issue 2, 2016

Carbon emission risks and management accounting: Australian evidence pp. 137-153

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

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

Nuwan Gunarathne, Dileepa Samudrage, Dinushi Nisansala Wijesinghe and Ki-Hoon Lee

Hard and soft sustainability disclosures: Australia’s resources industry pp. 198-217

Tricia Ong, Terri Trireksani and Hadrian Geri Djajadikerta

Using external environmental reporting to embed sustainability into organisational practices pp. 218-235

Sharlene Biswas and Winnie O’Grady

Volume 29, issue 1, 2016

Editorial pp. 2-3

Ellie (Larelle) Chapple

A case study on fraudulent financial reporting: evidence from Malaysia pp. 4-19

Chee Kwong Lau and Ki Wei Ooi

Cheating behaviour among accounting students: some Malaysian evidence pp. 20-33

Suhaiza Ismail and Salwa Hana Yussof

Further evidence on idiosyncratic risk and REIT pricing: a cross-country analysis pp. 34-58

Lin Mi, Karen Benson and Robert Faff

Do organisations in developing economies legitimise their level of profit? Evidence from Fiji pp. 59-80

Acklesh Prasad, Peter Green and Jon Heales

Trend of hidden values and use of intellectual capital information: evidence from Malaysia pp. 81-105

Abdifatah Ahmed Haji

A contingency model of client repatronage in a financial auditing services context pp. 106-130

Naruanard Sarapaivanich and Paul G Patterson

Volume 28, issue 3, 2015

The value relevance of exploration and evaluation expenditures pp. 228-250

Teng Zhou, Jacqueline Birt and Michaela Rankin

Remunerating non-executive directors with stock options: who is ignoring the regulator? pp. 251-267

Michael Seamer and Adrian Melia

Board diversity and intellectual capital performance: The moderating role of the effectiveness of board meetings pp. 268-283

Mahfoudh Abdul Karem Mahfoudh Al-Musali and Ku Nor Izah Ku Ismail

The effects of comprehensive income on investors’ judgments: An investigation of one-statement vs. two-statement presentation formats pp. 284-299

Ning Du, Kevin Stevens and John McEnroe

Book-tax differences: are they affected by equity-based compensation? pp. 300-318

Chunwei Xian, Fang Sun and Yinghong Zhang

Volume 28, issue 2, 2015

Australian government budget balance numbers: The hybrid nature of public sector accrual accounting pp. 120-142

Graeme Wines and Helen Scarborough

Ownership, related party transactions and performance in China pp. 143-159

Yezhen Wan and Leon Wong

The effect of financial crisis on auditor conservatism: US evidence pp. 160-171

Joseph Beams and Yun-Chia Yan

Earnings management, funding and diversification strategies of banks in Africa pp. 172-194

Mohammed Amidu and Ransome Kuipo

Continuous disclosure and information asymmetry pp. 195-224

Mark Russell

Volume 28, issue 1, 2015

The past, present, and future (?) of crime-related forensic accounting methodology pp. 4-9

Timothy J. Louwers

Pathways to accountant fraud: Australian evidence and analysis pp. 10-44

Paul Andon, Clinton Free and Benjamin Scard

A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle pp. 45-58

Grace Mui and Jennifer Mailley

Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony pp. 59-77

Madeline Ann Domino, Matthew Stradiot and Mariah Webinger

An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria pp. 78-97

Oluwatoyin Popoola, Ayoib B Che-Ahmad and Rose Shamsiah Samsudin

Topics and methods in forensic accounting research pp. 98-114

James DiGabriele and Wm. Dennis Huber

Volume 27, issue 3, 2014

Enhancing lecture presentation through tablet technology pp. 212-225

Mirela Malin

Accounting standards convergence dynamics: International evidence from club convergence and clustering pp. 226-248

Nicholas Apergis, Christina Christou and Christis Hassapis

Is Hong Kong ready for accounting education reform: an analysis of tri-partite views pp. 249-265

Theodore T.Y. Chen

A survival analysis of tax professionals’ performance and internship experience pp. 266-285

Carl R. Borgia, Philip H. Siegel and Dennis Ortiz

Towards aGlobal Model of Accounting Education pp. 286-300

Kim Watty, Satoshi Sugahara, Nadana Abayadeera, Luckmika Perera and Jade McKay

Volume 27, issue 2, 2014

Firm characteristics, distress risk and average stock returns pp. 101-123

Prodosh Simlai

Market-to-book ratio and conditional conservatism: firms’ voluntary expensing of employee stock options pp. 124-149

Gulraze Wakil

Impact of firm-specific characteristics on managers’ identity disclosure pp. 150-168

Etumudon Asien

Management control systems and organisational learning: the effects of design and use pp. 169-187

Shu Hui Wee, Soon Yau Foong and Michael S.C. Tse

The joint effects of management incentive and information precision on perceived reliability in fair value estimates pp. 188-206

Ning Du, John E. McEnroe and Kevin Stevens

Volume 27, issue 1, 2014

Demystifying the challenges involved in publishing a high quality taxation paper pp. 7-18

Adrian Sawyer

The Minerals Resource Rent Tax: The Australian Labor Party and the continuity of change pp. 19-36

John Passant

The impact of the GST on mortgage pricing of Australian credit unions: An empirical analysis pp. 37-51

Benjamin Liu, Allen Huang and Brett Freudenberg

The deductibility of Sarbanes-Oxley costs incurred by Australasian companies pp. 52-70

Julie Harrison and Mark Keating

The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia pp. 71-91

Raihana Mohdali and Jeffery Pope