Accounting Research Journal

2005 - 2025

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

From Emerald Group Publishing Limited
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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

Case studies in a passive learning environment: some Malaysian evidence pp. 173-196: Nik Nazli Nik Ahmad and Maliah Sulaiman
Remuneration committee independence and CEO remuneration for firm financial performance pp. 197-221: Patti Cybinski and Carolyn Windsor
Online self and peer assessment of team work in accounting education pp. 222-238: Deborah Anne Delaney, Marty Fletcher, Craig Cameron and Kerry Bodle
Coincident and forecast relevance of accounting numbers pp. 239-255: Karol Klimczak and Grzegorz Szafranski

The impact of auditor independence regulations on established and emerging firms pp. 88-108: Victoria J. Clout, Larelle Chapple and Nilan Gandhi
Accounting for workplace flexibility pp. 109-129: Vijaya Murthy and James Guthrie
The dual roles for accountants in sustaining rural communities pp. 130-153: Amanda J. Carter, Roger L. Burritt and John D. Pisaniello
A few stylized observations on accounting discretion pp. 154-166: Steven Schwartz and Richard Young

Comparison of propensity for carbon disclosure between developing and developed countries pp. 6-34: Le Luo, Qingliang Tang and Yi‐Chen Lan
The value of executive director share ownership and discretionary accruals pp. 35-55: Arifur Khan and Paul Mather
Audit quality and overvalued equity pp. 56-74: Robert Houmes, Maggie Foley and Richard Cebula
Audit firm rotation and audit quality: evidence from academic research pp. 75-84: David Jenkins and Thomas E. Vermeer

Integrating the socialmaslahainto Islamic finance pp. 166-184: Ismail Cebeci
Does capitalization enhance efficient risk undertaking? pp. 185-207: Lucia Dalla Pellegrina
Non‐parametric performance measurement of international and Islamic mutual funds pp. 208-226: Jose Francisco Rubio, M. Kabir Hassan and Hesham Jamil Merdad
Islamic banks' income structure and risk: evidence from GCC countries pp. 227-241: Rihab Grassa

Accounting students' perceptions of a Learning Management System pp. 72-86: Ilias G. Basioudis, Paul de Lange, Themin Suwardy and Paul Wells
A team‐teaching based approach to engage students pp. 87-99: David Bond, Robert Czernkowski and Peter Wells
Rogue Trader: using a movie to teach a large auditing class pp. 100-112: Warren Maroun and Tasneem Joosub
Attitudes towards accounting: differences between Australian and international students pp. 113-130: Beverley Jackling, Paul de Lange, Jon Phillips and James Sewell
Fund flows and past performance in Australian managed funds pp. 131-157: Rakesh Gupta and Thadavillil Jithendranathan

Market reactions to qualified audit reports: research approaches pp. 8-24: Kim Ittonen
Evidence of managerial opportunism in Australia pp. 25-40: Andrew Trumble and Sean Pinder
Desirable generic attributes for accounting graduates into the twenty‐first century pp. 41-55: Irene Tempone, Marie Kavanagh, Naomi Segal, Phil Hancock, Bryan Howieson and Jenny Kent
Corporate villains: taking the bore out of law pp. 56-66: Craig Cameron