Accounting Research Journal

2005 - 2024

Current editor(s): Professor Reza Monem

From Emerald Group Publishing Limited
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Volume 33, issue 6, 2020

Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions pp. 653-668

Kangan Sayal and Gurparkash Singh

The issue of sustainability in a highly centrally regulated fiscal model of local governments: an empirical study pp. 669-689

András Bethlendi, Csaba Lentner and László Nagy

Top management team meetings and firm performance pp. 691-708

Iman Harymawan, Mohammad Nasih and John Nowland

Multiple logics within the international Islamic financial architecture: implications for Islamic financial reporting standards pp. 709-727

Murniati Mukhlisin and Mohamed Fadzly

The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry pp. 729-747

Pinprapa Sangchan, Haiyan Jiang and Md. Borhan Uddin Bhuiyan

Financial statement comparability and takeover efficiency: a pitch pp. 749-756

Lien Duong and Thu Phuong Truong

Evidence on going concern reporting before and after ASU 2014–15 pp. 757-772

Kathleen Bakarich and Devon Baranek

Volume 33, issue 4/5, 2020

Determinants of audit expectation gap: the case of Cameroon pp. 561-576

Michael Fossung, Lazarus Elad Fotoh and Johan Lorentzon

Changes to the growth and discount rates and asset impairment pp. 577-592

Maxeem Georges

Board capital and earnings quality with different controlling shareholders pp. 593-613

Maria Kontesa, Andreas Lako and Wendy Wendy

Risk disclosure in listed Greek companies: the effects of the financial crisis pp. 615-633

Fragiskos K. Gonidakis, Andreas G. Koutoupis, Anastasios D. Tsamis and Maria-Eleni Agoraki

The effect of integrated reporting quality on market liquidity and analyst forecast error pp. 635-650

Felipe Zúñiga, Roxana Pincheira, Julie Walker and Michael Turner

Volume 33, issue 3, 2020

Who are you? Inconsistent identity reporting in online labor markets pp. 457-468

Stephen Kuselias

To be or not to be in the sample? On using manipulation checks in experimental accounting research pp. 469-482

Peter Kotzian, Thomas Stoeber, Florian Hoos and Barbara E. Weissenberger

Resilience as a coping strategy for reducing auditor turnover intentions pp. 483-498

Kenneth J. Smith, David J. Emerson, Charles R. Boster and George S. Everly, Jr

The impact of insider trading on analyst coverage and forecasts pp. 499-521

Guanming He and David Marginson

Financial statement comparability in the extractive industry pp. 523-541

Christelle Smith and Elmar R. Venter

Stewardship regulation and earnings quality: evidence from Japan pp. 543-559

James Routledge

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 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 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 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? pp. 92-107

Xin Yu and Ying Zheng

Complexity in accounting for derivatives 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 pp. 148-166

Ibrahem Alshbili, Ahmed Elamer and Eshani Beddewela

Is earnings management associated with corporate environmental disclosure? 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 pp. 252-267

Seksak Jumreornvong, Sirimon Treepongkaruna, Panu Prommin and Pornsit Jiraporn

Volume 32, issue 4, 2019

Empirical evidence of the suitability of IFRS in emerging markets pp. 553-567

Ghassan H. Mardini, Rula S. Wadi and Osama A. Mah’d

Gender diversity on audit committees and its impact on audit fees: evidence from India pp. 568-586

Seema Miglani and Kamran Ahmed

Making investment decisions using XBRL filing data pp. 587-609

Rimona Palas and Amos Baranes

Environmental disclosures and changes in firm value: new evidence from the BP oil spill pp. 610-626

Steve A. Garner and Michael J. Lacina

Stock price synchronicity and dividend policy: evidence from an emerging market pp. 627-641

Omar Farooq and Mona Elbannan

The impact of communication style on psychological comfort and trust in audit services pp. 642-661

Naruanard Sarapaivanich, Jomjai Sampet and Paul G. Patterson

IFRS adoption and accounting regulation in Ethiopia pp. 662-677

Yitayew Mihret Wagaw, Dessalegn Getie Mihret and Degefe Duressa Obo

Accumulated (integrated) interest and the square root process pp. 678-691

Diandian Ma, Xiaojing Song, Mark Tippett and Thu Phuong Truong

Impact of ASX corporate governance guidelines on sustainability reporting pp. 692-724

Robert Czernkowski, Stephen Kean and Stephen Lim

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 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 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 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 pp. 236-251

Tek Lama and Warwick Wyndham Anderson

Team-based employee remuneration 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