Accounting Research Journal

2005 - 2025

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

From Emerald Group Publishing Limited
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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
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

The value relevance of exploration and evaluation expenditures pp. 228-250: Teng Zhou, Jacqueline Birt and Michaela Rankin
Remunerating non-executive directors with stock options: who is ignoring the regulator? pp. 251-267: Michael Seamer and Adrian Melia
Board diversity and intellectual capital performance pp. 268-283: Mahfoudh Abdul Karem Mahfoudh Al-Musali and Ku Nor Izah Ku Ismail
The effects of comprehensive income on investors’ judgments pp. 284-299: Ning Du, Kevin Stevens and John McEnroe
Book-tax differences: are they affected by equity-based compensation? pp. 300-318: Chunwei Xian, Fang Sun and Yinghong Zhang

Australian government budget balance numbers pp. 120-142: Graeme Wines and Helen Scarborough
Ownership, related party transactions and performance in China pp. 143-159: Yezhen Wan and Leon Wong
The effect of financial crisis on auditor conservatism: US evidence pp. 160-171: Joseph Beams and Yun-Chia Yan
Earnings management, funding and diversification strategies of banks in Africa pp. 172-194: Mohammed Amidu and Ransome Kuipo
Continuous disclosure and information asymmetry pp. 195-224: Mark Russell

The past, present, and future (?) of crime-related forensic accounting methodology pp. 4-9: Timothy J. Louwers
Pathways to accountant fraud: Australian evidence and analysis pp. 10-44: Paul Andon, Clinton Free and Benjamin Scard
A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle pp. 45-58: Grace Mui and Jennifer Mailley
Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony pp. 59-77: Madeline Ann Domino, Matthew Stradiot and Mariah Webinger
An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria pp. 78-97: Oluwatoyin Popoola, Ayoib B Che-Ahmad and Rose Shamsiah Samsudin
Topics and methods in forensic accounting research pp. 98-114: James DiGabriele and Wm. Dennis Huber

Enhancing lecture presentation through tablet technology pp. 212-225: Mirela Malin
Accounting standards convergence dynamics pp. 226-248: Nicholas Apergis, Christina Christou and Christis Hassapis
Is Hong Kong ready for accounting education reform: an analysis of tri-partite views pp. 249-265: Theodore T.Y. Chen
A survival analysis of tax professionals’ performance and internship experience pp. 266-285: Carl R. Borgia, Philip H. Siegel and Dennis Ortiz
Towards aGlobal Model of Accounting Education pp. 286-300: Kim Watty, Satoshi Sugahara, Nadana Abayadeera, Luckmika Perera and Jade McKay

Firm characteristics, distress risk and average stock returns pp. 101-123: Prodosh Simlai
Market-to-book ratio and conditional conservatism: firms’ voluntary expensing of employee stock options pp. 124-149: Gulraze Wakil
Impact of firm-specific characteristics on managers’ identity disclosure pp. 150-168: Etumudon Asien
Management control systems and organisational learning: the effects of design and use pp. 169-187: Shu Hui Wee, Soon Yau Foong and Michael S.C. Tse
The joint effects of management incentive and information precision on perceived reliability in fair value estimates pp. 188-206: Ning Du, John E. McEnroe and Kevin Stevens

Demystifying the challenges involved in publishing a high quality taxation paper pp. 7-18: Adrian Sawyer
The Minerals Resource Rent Tax pp. 19-36: John Passant
The impact of the GST on mortgage pricing of Australian credit unions pp. 37-51: Benjamin Liu, Allen Huang and Brett Freudenberg
The deductibility of Sarbanes-Oxley costs incurred by Australasian companies pp. 52-70: Julie Harrison and Mark Keating
The influence of religiosity on taxpayers’ compliance attitudes pp. 71-91: Raihana Mohdali and Jeffery Pope