Accounting Research Journal

2005 - 2025

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

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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

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