Accounting Research Journal

2005 - 2025

Current editor(s): Yaowen Shan and DaiFei "Troy" Yao

From Emerald Group Publishing Limited
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Volume 34, issue 6, 2021

Governance and sustainability in Southeast Asia pp. 516-545

Mi Tran, Eshani Beddewela and Collins Ntim

The public-private partnership valuation paradox pp. 546-579

Stephen Gray, Jason Hall, Grant Pollard and Damien Cannavan

Corporate governance, CEO turnover and say on pay votes pp. 580-596

Ayishat Omar, Alex P. Tang and Yu Cong

Do high-quality standards ensure higher accounting quality? A study in India pp. 597-613

Manish Bansal and Ashish Garg

Impact of multi-industry directorship on firm performance: a study with reference to India pp. 614-636

Malaya Ranjan Mohapatra and Chandra Sekhar Mishra

Institutional pressures, environmental management practices, firm characteristics and environmental performance pp. 637-665

Juma Bananuka, Lasuli Bakalikwira, Patience Nuwagaba and Zainabu Tumwebaze

The influence of ERP systems on organizational aspects of accounting: case studies in Portuguese companies pp. 666-682

José Luís Martins and Carlos Santos

Volume 34, issue 5, 2021

The relationship between CEOs’ narcissism and internal controls weaknesses pp. 429-446

Mahdi Salehi, Raha Rajaeei and Samane Edalati Shakib

The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece pp. 447-470

Christina Vadasi, Michalis Bekiaris and Andreas G. Koutoupis

Female directors and acquisition outcomes: a reflection on replicating Levi, Li and Zhang (2014) pp. 471-474

Rebecca Lorena Bachmann and Helen Spiropoulos

Managerial overconfidence and internal control weaknesses: evidence from Iranian firms pp. 475-487

Mehdi Safari Gerayli, Mohammadreza Abdoli, Hasan Valiyan and Ali Damavandi

An investigation of the credibility of and confidence in audit value: evidence from a developing country pp. 488-510

Taslima Akther and Fengju Xu

Volume 34, issue 4, 2021

Learning accounting through visual representations pp. 365-384

Seedwell Sithole, Ragini Datt, Paul de Lange and Meredith Tharapos

The effect of CEO and director experience on acquisition performance: a pitch pp. 385-393

Davina Jeganathan

The influence of second language learning motivation on students' understandability of textbooks pp. 394-411

Yuqian Zhang, Anura De Zoysa and Kalinga Jagoda

Is the use of financial accounting fit for purpose? An exploration of the theoretical foundations, framework and practicalities pp. 412-428

Thereza Raquel Sales de Aguiar

Volume 34, issue 3, 2021

Adapting to COVID-19 disruptions: student engagement in online learning of accounting pp. 261-269

Irshad Ali, Anil Kumar Narayan and Umesh Sharma

Face-to-face delivery this week; online the next: a reflection pp. 270-278

Ahesha Perera, Liz Rainsbury and Saman Bandara

Coping with COVID: pivoting perspectives from teaching a third-year undergraduate financial accounting course pp. 279-289

Richard D. Morris, Lili Dai, Sander De Groote, Emma Holmes, Leonard Lau, Chao Kevin Li and Phuc Nguyen

Preserving transferable skills in the accounting curriculum during the COVID-19 pandemic pp. 290-303

Frederick Ng and Julie Harrison

May you live in interesting times: a reflection on academic integrity and accounting assessment during COVID19 and online learning pp. 304-312

Amanda White

Pivoting in a COVID-19 teaching environment: developing interactive teaching approaches and online assessments to improve students’ experiences pp. 313-322

Kate L. Morgan and Wei Chen

Mind the gap: the reality of remote learning during COVID-19 pp. 323-334

Sarah Osborne and Kate Hogarth

Teaching, virtually: a critical reflection pp. 335-344

Lisa Powell and Nicholas McGuigan

A strategy for using digital mindsets and knowledge technologies to move past pandemic conditions pp. 345-356

Cherry Stewart and Ashfaq Ahmad Khan

COVID-19 pivot: a reflection on assessments pp. 357-362

Leon Wong and Yichelle Zhang

Volume 34, issue 2, 2020

Communities of practice as a multidisciplinary response in times of crisis: adapting to successful online learning practices pp. 134-145

Kerrie Sadiq

Coping with COVID-19: a reflection on learning challenges and coping strategies – the case of an accounting conversion masters degree in New Zealand pp. 146-155

Sureshchandra Ramachandra and Paul Wells

Pivoting authentic assessment to an accounting podcast during COVID-19 pp. 156-168

Abdel Karim Halabi

Ready to learn in an uncertain future: ways to support student engagement pp. 169-183

Carmen Sum, Ivy Chan and Helen Wong

Factors impacting on accounting academics’ motivation and capacity to adapt in challenging times pp. 184-195

Nicola Beatson, Paul de Lange, Brendan O'Connell, Meredith Tharapos and Jeffrey K. Smith

Creation of a COVID-19 business and life lesson: the impact on students’ learning and behavior pp. 196-205

Shane Bowyer

A personal narrative on understanding and navigating transitional change: lessons learned by an accounting academic amidst COVID-19 pp. 206-216

Christo Ackermann

Managing student and faculty expectations and the unexpected during the COVID-19 lockdown: role transformation pp. 217-228

Radiah Othman

Preparing graduates with the employability skills for the unknown future: reflection on assessment practice during COVID-19 pp. 229-245

Matthew Dyki, Maggie Singorahardjo and Valeria S. Cotronei-Baird

Impact of COVID-19 on undergraduate business students: a longitudinal study on academic motivation, engagement and attachment to university pp. 246-257

Rita Pasion, Eva Dias-Oliveira, Ana Camacho, Catarina Morais and Raquel Campos Franco

Volume 34, issue 1, 2021

Can compensation committees effectively mitigate the CEO horizon problem? The role of co-opted directors pp. 1-21

Ruonan Liu

Determinants of bank stability in a small island economy: a study of Fiji pp. 22-42

Shasnil Chand, Ronald Kumar and Peter Stauvermann

Internet reporting, social media strategy and firm characteristics – an Australian study pp. 43-75

Yi Xiang and Jacqueline L. Birt

Redefining the accountant’s personality: success or stagnancy? pp. 76-90

Rebecca J. Wetmiller and Reza Barkhi

The effect of corporate social responsibility (CSR) on shareholder value: evidence from the 9/11 terrorist attack pp. 91-105

Viput Ongsakul, Pornsit Jiraporn, Shenghui Tong and Sirimon Treepongkaruna

Estimation of a term structure model of carbon prices through state spaces methods: a pitch pp. 106-112

Thomas William Aspinall, Adrian Gepp, Geoff Harris, Simone Kelly, Colette Southam and Bruce Vanstone

Future profitability and stock returns of innovative firms: a pitch pp. 113-118

Anna Bedford, Kristina Vojvoda, Le Ma and Nelson Ma

Tax avoidance and firm risk in China: a pitch pp. 119-124

Yuqiang Cao, Zhuoan Feng, Meiting Lu and Yaowen Shan

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