Accounting Research Journal

2005 - 2025

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

From Emerald Group Publishing Limited
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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

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

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

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

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 pp. 457-474: Lázaro Rodríguez-Ariza, Jennifer Martínez-Ferrero and Manuel Bermejo-Sánchez

The impact of IFRS 7 on the significance of financial instruments disclosure pp. 241-273: Yasean A. Tahat, Theresa Dunne, Suzanne Fifield and David M. Power
Evidence on why firms use different disclosure outlets pp. 274-291: Alexey Feigin, Andrew Ferguson, Matthew Grosse and Tom Scott
Effect of IFRS adoption on financial reporting quality pp. 292-312: Kerry Anne Bodle, Patti J. Cybinski and Reza Monem
Women on the board of directors and corporate tax aggressiveness in Australia pp. 313-331: Grant Richardson, Grantley Taylor and Roman Lanis
Director trading, or lack thereof, and acquiring firm performance 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

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 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

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 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