Accounting Research Journal

2005 - 2025

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

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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