Accounting Research Journal

2005 - 2025

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

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 31, issue 4, 2018

An empirical analysis of an alternative model of Financial Accounting Standard no. 128 pp. 498-508

John E. McEnroe and Mark Sullivan

Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes pp. 509-530

Ahsan Habib and Md. Borhan Uddin Bhuiyan

The location of comprehensive income reporting – does it pass the financial analyst revision test? pp. 531-550

Louis Banks, Allan Hodgson and Mark Russell

Volume 31, issue 3, 2018

Determinants of women representation on corporate boards: evidence from Australia pp. 326-342

Ammad Ahmed, Helen Higgs, Chew Ng and Deborah Anne Delaney

How to regain public trust in audit firms? The case of the Financial Reporting Council pp. 343-359

Mohamed Khaled Eldaly and Magdy Abdel-Kader

Archival research considerations for CRSP data pp. 360-370

Rick N. Francis, Grace Mubako and Lori Olsen

An examination of SEC revenue recognition comments and IPO earnings management pp. 371-387

Michael Schuldt and Jose Vega

The UK Stewardship Code and investee earnings quality pp. 388-404

Chun Lu, Jacqui Christensen, Janice Hollindale and James Routledge

Corporate governance and carbon transparency: Australian experience pp. 405-422

Jibriel Elsayih, Qingliang Tang and Yi-Chen Lan

The determinants of voluntary strategy disclosure: an international comparison pp. 423-441

Richard D. Morris and Per Christen Tronnes

The 11 commandments of publishing pp. 442-457

Paul De Lange, Lyn Daff and Beverley Jackling

Impact of disputed tax litigation risk on firm performance: evidence from India pp. 458-478

Saumya Ranjan Dash and Mehul Raithatha

Do governance mechanisms deter earnings management and promote corporate social responsibility? pp. 479-495

Eko Suyono and Omar Al Farooque

Volume 31, issue 2, 2018

The unpaid social cost of carbon pp. 122-134

Martina Linnenluecke, Tom Smith and Robert E. Whaley

Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoption pp. 135-156

Wun Hong Su and Peter Wells

Security market regulation: antecedents for capital market confidence in frontier markets pp. 157-173

Erick Rading Outa, Nelson Maina Waweru and Peterson Ozili

The impact of audit committee effectiveness on audit fees and non-audit service fees pp. 174-191

Muhammad Jahangir Ali, Rajbans Kaur Shingara Singh and Mahmoud Al-Akra

Determinants of non-performing loans in banking sector in small developing island states pp. 192-213

Ronald Kumar, Peter Stauvermann, Arvind Patel and Selvin Sanil Prasad

Director workloads, attendance and firm performance pp. 214-231

Stephen Gray and John Nowland

Company reputation and auditor choice: evidence from fortune 1000 companies pp. 232-248

Xuan Huang and Fei Kang

Market earnings expectation, measurement error in analysts’ consensus forecasts and prediction of stock returns pp. 249-266

Jung Hoon Kim

Development of accounting regulatory institutions in Libya (1951-2006) pp. 267-283

Mansour Alferjani, Soheila Mirshekary, Steven Dellaportas, Dessalegn Getie Mihret and Ali Yaftian

Capital structure, ownership and crisis: evidence from Middle East and North African banks pp. 284-300

Saibal Ghosh

Board characteristics and asymmetric cost behavior: evidence from Egypt pp. 301-322

Awad Elsayed Awad Ibrahim

Volume 31, issue 1, 2018

Ownership influence and CSR disclosure in China pp. 8-21

Yuan Yuan Hu, Yanhui Zhu, Jon Tucker and Yuxiao Hu

Legitimising corporate reputation in times of employee distress through disclosure pp. 22-45

Zhongtian Li, Shamima Haque and Ellie (Larelle) Chapple

Impact of disclosure of risk factors on the initial returns of initial public offerings (IPOs) pp. 46-62

Shaista Wasiuzzaman, Fook Lye Kevin Yong, Sheela Devi D. Sundarasen and Noor Shahaliza Othman

Tone disclosure and financial performance: evidence from Egypt pp. 63-74

Doaa Aly, Sherif El-Halaby and Khaled Hussainey

Corporate governance and Islamic banks’ products and services disclosure pp. 75-89

Rihab Grassa, Raida Chakroun and Khaled Hussainey

An experimental investigation of dimensional precision in uncertainty disclosures related to revenue recognition pp. 90-101

Ning Du and Ray Whittington

The impact of international financial reporting standards on fund performance pp. 102-120

Dmitrij Rubanov and Matthias Nnadi

Volume 30, issue 4, 2017

Examining the economic consequences of concise integrated reports: a pitch pp. 356-361

Elisabeth Sinnewe

Related party transactions disclosure in the emerging market of the United Arab Emirates pp. 362-378

Walaa Wahid ElKelish

Information risk, stock returns, and asset pricing: Evidence from China pp. 379-394

Raheel Safdar and Chen Yan

The effect of multiple directorships on real and accrual-based earnings management pp. 395-412

Kais Baatour, Hakim Ben Othman and Khaled Hussainey

The impact of terrorism on industry returns and systematic risk in Pakistan pp. 413-429

Syed Jawad Hussain Shahzad, Peter Stauvermann, Ronald Kumar and Tanveer Ahmad

Determinants of accounting policy choices under international accounting standards pp. 430-446

Muhammad Jahangir Ali and Kamran Ahmed

The impact of government financial assistance on the performance and financing of Australian SMEs pp. 447-464

Dong Xiang and Andrew Worthington

Volume 30, issue 3, 2017

Corporate boards, monitoring and securities class actions: a pitch pp. 242-248

Victoria Clout

Current opinions on forensic accounting education pp. 249-264

Bonita Kramer, Michael Seda and Georgiy Bobashev

Situated learning in accountancy: an employer perspective pp. 265-282

Trevor Albert Stanley

Enhancing students understanding of introductory accounting by integrating split-attention instructional material pp. 283-300

Seedwell T.M. Sithole

A teaching note on the controllability “Principle” and performance measurement pp. 301-311

Steven T. Schwartz, Eric E. Spires and Richard A. Young

Learning commercial computerised accounting programmes pp. 312-332

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

Kerry Anne Bodle, Mirela Malin and Andrew Wynhoven

Volume 30, issue 2, 2017

Equity market consequences of the social media revolution pp. 132-136

Bronwyn G. McCredie

Women in the boardroom and their impact on default risk: a pitch pp. 137-146

Searat Ali

Client importance and audit quality, office level evidence from the banking industry: a pitch pp. 147-152

Yuyu Zhang

Is commercial lending affected by knowledge of auditor switches from Big 4 firms to regional firms? pp. 153-164

Arnold Schneider

Measuring the independence of audit oversight entities: a comparative empirical analysis pp. 165-184

Lukas Loehlein

Relative performance evaluation among business unit level managers pp. 185-204

Hilco J. van Elten

Do financially distressed firms misclassify core expenses? pp. 205-223

Neerav Nagar and Kaustav Sen

A review of superannuation fund performance studies pp. 224-240

Scott Niblock, Elisabeth Sinnewe and Panha Heng

Volume 30, issue 01, 2017

Do government administered financial rewards undermine firms’ internal whistle-blowing systems? 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