Accounting Research Journal

2005 - 2024

Current editor(s): Professor Reza Monem

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

Regulation and the Term of the Risk Free Rate: Implications of Corporate Debt pp. 73-80: Martin Lally
Comment onRegulation and the Term of the Risk Free Rate: Implications of Corporate Debt pp. 81-86: Jason Hall
Rejoinder:Regulation and the Term of the Risk Free Rate: Implications of Corporate Debt pp. 87-88: Martin Lally
Diffusion of Tax Innovation and Post‐Audit Settlement pp. 89-95: Sungsoo Yoon and Seung Won Yoo
Components of Accruals, Losses and Future Profitability pp. 96-110: Hai Wu and Neil Fargher
Earnings Decomposition and the Persistence of Earnings pp. 111-127: Stephen Kean and Peter Wells

The Effect of Returns History on the Current Period Relation Between Returns and Unexpected Earnings pp. 5-20: Russell Calk, Paul Haensly and Mary Jo Billiot
Accrual or Cash Flow Anomaly? Evidence from New Zealand pp. 21-36: Hardjo Koerniadi and Alireza Tourani‐Rad
Assigned Auditors and Market Valuation: Korean Evidence pp. 37-46: Seok Woo Jeong, Jinbae Kim and Sungsoo Yoon
The Use and Perceived Merit of Customer Accounting in New Zealand pp. 47-59: Beverley R. Lord, Yvonne P. Shanahan and Benjamin M. Nolan
Visual Portfolio Statistics pp. 60-68: Tom Arnold and Bonnie Buchanan

The Effects of Board Characteristics on Earnings Management around Australian CEO Changes pp. 78-93: Paul Mather and Alan Ramsay
FASB’s Statement No. 133 on Derivatives and Barings Bank: The Case for Value at Risk (VAR) pp. 94-104: Yass A. Alkafaji, Nauzer Balsara and Judith N. Aburmishan
Persistence in Mutual Fund Returns: New Zealand Evidence pp. 105-121: Keith Hooper, Howard Davey, Roger Su and Dani A.C. Foo
Educators’ Epistemological Beliefs of Accounting Ethics Teaching: A Cross‐Cultural Study pp. 122-138: Pak K. Auyeung, Ron Dagwell, Chew Ng and John Sands
Measuring Contagion in the South‐East Asian Economic Crisis: An Exploration Using Artificial Neural Networks pp. 139-152: Callum Scott
A Commentary on Sample Design Issues in Behavioral Accounting Experiments pp. 153-158: Freddie Choo and Kim Tan

A Review of Australian Audit Pricing Literature pp. 54-62: Andrew Ferguson
Job Satisfaction Dimensions in Public Accounting Practice pp. 63-82: Kathleen Herbohn
Profitability of Trading Rules in Futures Markets pp. 83-92: John Anderson and Robert Faff
Institutional Ownership and Income Smoothing: Australian Evidence pp. 93-110: Ping‐Sheng Koh
The Impact of Thin Trading Adjustments on Australian Beta Estimates pp. 111-117: Sinclair Davidson and Thomas Josev

Earnings Prediction and the Role of Accural‐Related Disclosure: International Evidence pp. 6-12: Tony Kang
Active Learning in Accounting: A Case Study in Preaching to the Unconverted pp. 13-20: Paul Coram
Estimating the Value Added by Big 8/6/5 Auditors Using Earnings and Cash Response Coefficients pp. 21-33: Peta Stevenson‐Clarke and Allan Hodgson
Putting Their Money Where Their Mouth Is: The Importance of Shareholder Directors Post Listing pp. 34-39: William Dimovski and Robert Brooks
A Critique of Minimum Variance Hedging pp. 40-49: Jonathan Dark