Accounting Research Journal

2005 - 2025

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

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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