Accounting Research Journal

2005 - 2025

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

From Emerald Group Publishing Limited
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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

Do stealth restatements convey material information? pp. 5-22: Afshad J. Irani and Le (Emily) Xu
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

Bias, stability, and predictive ability in the measurement of systematic risk pp. 220-236: Stephen Gray, Jason Hall, Drew Klease and Alan McCrystal
The effects of forecast specificity on the asymmetric short‐window share market response to management earnings forecasts pp. 237-261: Howard Chan, Robert Faff, Yee Kee Ho and Alan Ramsay
Management control systems: a model for R&D units pp. 262-274: Parulian Silaen and Robert Williams
The impact of different types of ownership concentration on annual report voluntary disclosures in New Zealand pp. 275-304: Haiyan Jiang and Ahsan Habib

Governance issues in accounting pp. 89-92: Marion Hutchinson
Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals pp. 93-117: Sebahattin Demirkan and Harlan Platt
The changing face of regulators' investigations into financial statement fraud pp. 118-143: Richard Lane and Brendan T. O'Connell
What makes a board independent? Australian evidence pp. 144-166: Liyu He, Sue Wright, Elaine Evans and Susan Crowe
Institutional investors, political connection and audit quality in Malaysia pp. 167-195: Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain, Kieran James and Hasnah Haron
Board composition and firm performance variance: Australian evidence pp. 196-212: Yi Wang and Judith Oliver

The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services pp. 4-26: Sharad Asthana, Steven Balsam and Sungsoo Kim
Can self‐managed superannuation fund trustees earn the equity risk premium? pp. 27-45: Peter Phillips, Michael Baczynski and John Teale
Towards a national default option for low‐cost superannuation pp. 46-67: Wilson Sy
Global accounting standards: reality and ambitions pp. 68-80: Alfred Wagenhofer

Sustainability in global financial reporting and innovation in institutions pp. 231-238: Elizabeth A. Gordon
An investigation of the association between corporate governance, earnings management and the effect of governance reforms pp. 239-262: Marion R. Hutchinson, Majella Percy and Leyal Erkurtoglu
The reliability of mandatory cash expenditure forecasts provided by Australian mining exploration companies in quarterly cash flow reports pp. 263-287: Gerry Gallery and Jodie Nelson

Audit service quality in compulsory audit tendering pp. 93-122: Kym Boon, Jill McKinnon and Philip Ross
Factors affecting corporate choices of postretirement benefits in the USA pp. 123-146: Sharad Asthana
Cash‐based related party transactions in new economy firms pp. 147-166: Gerry Gallery, Natalie Gallery and Matthew Supranowicz
Corporate governance and the value‐relevance of accounting information pp. 167-194: Ahsan Habib and Istiaq Azim
The provision of non‐audit services and earnings conservatism pp. 195-221: Beilei Zhang and David Emanuel

Earnings management and the market performance of stock dividend issuing firms pp. 4-15: Hardjo Koerniadi and Alireza Tourani‐Rad
Factors associated with student performance in advanced accounting and auditing pp. 16-32: Mostafa M. Maksy and Lin Zheng
Do analysts mislead investors? pp. 33-54: May H. Lo and Le (Emily) Xu
Australian fine art as an alternative investment pp. 55-66: Andrew Worthington and Helen Higgs
ASIC actions: canaries for poor corporate governance? pp. 67-86: Raymond da Silva Rosa, Jennifer Filippetto and Ann Tarca