Accounting Research Journal

2005 - 2025

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

From Emerald Group Publishing Limited
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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

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

Winning ARC grants: comparing accounting with other commerce‐related disciplines pp. 213-244: Kevin Clarke, Jack Flanagan and Sharron O'Neill
Forecasting confidence under segment reporting pp. 245-267: Jacqueline Birt and Greg Shailer
Properties of net income and total comprehensive income: New Zealand evidence pp. 268-289: M. Humayun Kabir and Fawzi Laswad
Developing and enhancing independent learning skills pp. 290-310: Belinda Luke and Kate Hogarth

Auditor appointment in compulsory audit tendering pp. 104-149: Kym Butcher, Graeme Harrison, Jill McKinnon and Philip Ross
R&D profitability, intensity and market‐to‐book: evidence from Australia pp. 150-177: Kamran Ahmed, John Hillier and Elisabeth Tanusasmita
Class absenteeism: reasons for non‐attendance and the effect on academic performance pp. 178-194: Astrid Schmulian and Stephen Coetzee
Engendering learning engagement in a diverse cohort: a reflection pp. 195-204: Gary R. Oliver and Rodney Coyte

The meaning of cash in the context of alternative accounting standards pp. 23-49: Tony Mortensen and Richard Fisher
Real and accrual‐based earnings management and its legal consequences pp. 50-78: Salma Ibrahim, Li Xu and Genese Rogers
Relative audit fees and client loyalty in the audit market pp. 79-93: Magdy Farag and Rafik Elias

Establishing additionality: fraud vulnerabilities in the clean development mechanism pp. 243-253: Jacqueline M. Drew and Michael Drew
Should funds invest in socially responsible investments during downturns? pp. 254-266: Richard Copp, Michael L. Kremmer and Eduardo Roca
Why should sustainable finance be given priority? pp. 267-280: Clevo Wilson
Are socially responsible investment markets worldwide integrated? pp. 281-301: Eduardo Roca, Victor S.H. Wong and Gurudeo Anand Tularam
On the responsible investment disclosure practices of the world's largest pension funds pp. 302-318: Robert Bianchi, Michael Drew and Adam Walk

IFRIC 13: accounting for “customer loyalty programmes” pp. 124-145: Sandra Chapple, Lee Moerman and Kathy Rudkin
A green drought: the challenge of mentoring for Australian accounting academics pp. 146-171: Helen Irvine, Lee Moerman and Kathy Rudkin
Co‐deterministic relationship between ownership concentration and corporate performance pp. 172-189: Omar Al Farooque, Tony van Zijl, Keitha Dunstan and Akm Waresul Karim
Value relevance of alternative accounting performance measures: Australian evidence pp. 190-212: Ahsan Habib
Calculating non‐controlling interest in the presence of goodwill impairment pp. 213-233: Grant Samkin and Craig Deegan

The equity and efficiency of the Australian share market with respect to director trading pp. 5-19: Katherine Uylangco, Steve Easton and Robert Faff
The split equity reform and corporate financial transparency in China pp. 20-48: Wendy Green, Richard D. Morris and Haiping Tang
Does board governance improve the quality of accounting earnings? pp. 49-68: Raghavan J. Iyengar, Judy Land and Ernest M. Zampelli
Analyst following and corporate governance: emerging‐market evidence pp. 69-93: Minna Yu
Australian evidence on the accuracy of analysts' expectations pp. 94-116: Xiaomeng Chen