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Content
March 2018, Volume 28, Issue 1
- 3-3 Editorial
by Tyrone M. Carlin - 4-13 Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits
by Chikako Ozu & Miho Nakamura & Kyoko Nagata & Sidney J. Gray - 14-27 Insights from Accounting Practitioners on China's Convergence with IFRS
by Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley - 28-47 IFRS Adoption in Emerging Markets: The Case of Jordan
by Khaldoon Al†Htaybat - 48-60 Application of International Financial Reporting Standards in the Transition Economy of Serbia
by Vladimir Obradović & Milan Čupić & Dragomir Dimitrijević - 61-78 Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market?
by David Abad & M. Fuensanta Cutillas†Gomariz & Juan Pedro Sánchez†Ballesta & José Yagüe - 79-103 Do Financial Markets Care about Corporate Social Responsibility Disclosure? Further Evidence from China
by Shan Xu & Duchi Liu - 104-108 An Economics Perspective on Financial Reporting Objectives
by Anthony D. Miller & David Oldroyd - 109-126 Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs
by Kshitij Khanna & Helen Irvine - 127-139 The Adequacy of Pre†purchase Due Diligence in Independent Small Business and Franchising
by Jenny Buchan & Lorelle Frazer & Scott Weaven & Binh Tran†Nam & Anthony Grace - 140-147 Commentary on the Adjustments Required for Intercompany Transactions when Equity Accounting Under IAS 28
by Michael E. Bradbury
December 2017, Volume 27, Issue 4
- 347-347 Editorial
by Tyrone M. Carlin - 348-367 The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements
by Pranil Prasad & Parmod Chand - 368-381 Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects
by Neal Arthur & Medhat Endrawes & Shawn Ho - 382-399 Auditors’ Economic Incentives and the Sensitivity of Managerial Pay to Accounting Performance
by Bum†Jin Park - 400-420 The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms
by Ranjith Appuhami & Shamim Tashakor - 421-441 The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case
by Kwang Wuk Oh & Seok Woo Jeong & Seon Mi Kim & Seung Weon Yoo - 442-456 Can Employees Be Used to Overcome Independent Audit Limitations?
by Joe Christopher & Philomena Leung & Shane Leong - 457-479 The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis
by David Hay & Jenny Stewart & Nives Botica Redmayne - 480-493 The Impact of the FMA Guidelines on Non†GAAP Earnings Disclosures
by Elizabeth A. Rainsbury - 494-506 Does the Presence of Female Executives Curb Earnings Management? Evidence from Korea
by Hyun Ah Kim & Seok Woo Jeong & Tony Kang & Dongyoung Lee
September 2017, Volume 27, Issue 3
- 231-231 Editorial
by Tyrone M. Carlin - 232-247 Benchmarking and Learning in Public Healthcare: Properties and Effects
by Natalie Buckmaster & Jan Mouritsen - 248-262 Spenders or Savers? An Examination of the Reserves of Australian NGOs
by Michael Booth & Helen Irvine & Christine Ryan & Myles McGregor-Lowndes - 263-272 Hired Guns: Local Government Mergers in New South Wales and the KPMG Modelling Report
by Brian Dollery & Joseph Drew - 273-284 Accounting Choice and Theory in Crisis: The Case of the Victorian Desalination Plant
by Angela Tan-Kantor & Malcolm Abbott & Christine Jubb - 285-296 ‘Pushing the Boundaries’ versus Identifying the Boundaries: An Institutional Perspective on NPM Principles
by Belinda Luke & Kate Kearins & Martie-Louise Verreynne - 297-314 Disclosures of Social Value Creation and Managing Legitimacy: A Case Study of Three Global Social Enterprises
by Muhammad Azizul Islam - 315-328 Sustainability Reporting by New Zealand's Local Governments
by Radiah Othman & Nirmala Nath & Fawzi Laswad - 329-343 Accounting for Research: Academic Responses to Research Performance Demands in an Australian University
by Ann Martin-Sardesai & Helen Irvine & Stuart Tooley & James Guthrie
June 2017, Volume 27, Issue 2
- 117-117 Editorial
by Tyrone M. Carlin - 118-128 Future Cash Flow Predictability of Non-IFRS Earnings: Australian Evidence
by Elisabeth Sinnewe & Jennifer L. Harrison & Albert Wijeweera - 129-145 Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks
by Vera Palea & Simone Domenico Scagnelli - 146-163 The Effect of Board Diversity on Earnings Quality: An Empirical Study of Listed Firms in Vietnam
by Trang Cam Hoang & Indra Abeysekera & Shiguang Ma - 164-179 Earnings Quality in a Bubble Period: The Case of Construction Activity Firms in Spain
by Juan Carlos Navarro-García & Antonia Madrid-Guijarro - 180-194 Board Characteristics, Firm Profitability and Earnings Management: Evidence from India
by Nimisha Kapoor & Sandeep Goel - 195-213 Accounting Conservatism: A Literature Review
by Yuxiang Zhong & Wanli Li - 214-219 Interpreting the Impact of IFRS Adoption
by Michael E. Bradbury & Kim M. Mear - 220-227 Bitcoin – Its Economics for Financial Reporting
by Boon Seng Tan & Kin Yew Low
March 2017, Volume 27, Issue 1
- 3-3 Editorial
by Tyrone M Carlin - 4-16 Can Investors Identify Managerial Discretion in Corporate Social Responsibility Practices? The Moderate Role of Investor Protection
by Jennifer Martínez-Ferrero & Óscar Villarón-Peramato & Isabel María García-Sánchez - 17-33 Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights
by Sumit Lodhia & Gerard Stone - 34-51 Human Rights Performance Disclosure by Companies with Operations in High Risk Countries: Evidence from the Australian Minerals Sector
by Muhammad Azizul Islam & Shamima Haque & Robin Roberts - 52-60 The Impact of Australian Accounting Education on Repatriates' Career Development
by Jie Hao & Qingsong Liu - 61-70 Accounting Education and the Prerequisite Skills of Accounting Graduates: Are Accounting Firms’ Moving the Boundaries?
by Sally Chaplin - 71-100 Accounting Research: A Bibliometric Analysis
by José M. Merigó & Jian-Bo Yang - 101-111 Do ATMs Increase Technical Efficiency of Banks in a Developing Country? Evidence from Indian Banks
by Suneeta Sathye & Milind Sathye - 112-114 Estimation Uncertainty and the IASB's Proposed Conceptual Framework
by Russell Craig & Wally Smieliauskas & Joel Amernic
December 2016, Volume 26, Issue 4
- 329-329 Editorial
by Tyrone M Carlin - 330-340 The Impact of AASB 8 Operating Segments on Analysts’ Earnings Forecasts: Australian Evidence
by Liyu He & Elaine Evans & Rong He - 341-345 Does IFRS 10 on Consolidated Financial Statements Abandon Accepted Economic Principles?
by Danny Ben-Shahar & Eyal Sulganik & Desmond Tsang - 346-359 Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries?
by Hafez Abdo - 360-375 The Impact and Implications of International Financial Reporting Standards in the United Kingdom: Evidence from the Alternative Investment Market
by Arshad Ali & Saeed Akbar & Phillip Ormrod & Syed Zulfiqar Ali Shah - 376-389 Goodwill and Mandatory Disclosure Compliance: A Critical Review of the Literature
by Carla Carvalho & Ana Maria Rodrigues & Carlos Ferreira - 390-414 IFRS Disclosure Compliance in Malaysia: Insights from a Small-sample Analytical Study
by Anna Che Azmi & Linda M. English - 415-428 Corporate Life Cycle and Earnings Benchmarks
by Jeongmi Choi & Wooseok Choi & Eunsuh Lee - 429-438 Managing Employee Stock Option Expense: A Fair Value Approach
by Ming-Cheng Wu & I-Cheng Lin & Yi-Ting Huang
September 2016, Volume 26, Issue 3
- 225-225 Editorial
by Tyrone M. Carlin - 226-242 Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research
by Elizabeth Carson & Neil Fargher & Yuyu Zhang - 243-254 A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism
by Noel Harding & Mohammad I. Azim & Radzi Jidin & Janine P. Muir - 255-270 Audit Effort and Market-perceived Risk: Evidence from South Korea
by Sung Hwan Jung - 271-283 Some Economics of Audit Market Reform
by Boon Seng Tan & Yew Kee Ho - 284-290 Have Canada, Japan and Switzerland Adopted IFRS?
by Christopher W. Nobes & Stephen A. Zeff - 291-300 The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets
by Wessel M. Badenhorst & Petri H. Ferreira - 301-311 Impairment of Goodwill and Deferred Taxes Under IFRS
by Dominic Detzen & Tobias Stork genannt Wersborg & Henning Zülch - 312-325 ‘Fair Value’ of Core Deposits in the EU version of IFRS: A Critical Review
by Josef Jílek
June 2016, Volume 26, Issue 2
- 121-121 Editorial
by Tyrone M. Carlin - 122-131 Peas in a Pod: Are Efficient Municipalities also Financially Sustainable?
by Joseph Drew & Brian Dollery & Michael A. Kortt - 132-140 A Factor Analytic Assessment of Financial Sustainability: The Case of New South Wales Local Government
by Joseph Drew & Brian Dollery - 141-152 Financial Performance Adjustment in English Local Governments
by Maria Jose Arcas & Caridad Martí - 153-161 The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government
by Mari Kobayashi & Kiyoshi Yamamoto & Keiko Ishikawa - 162-176 Readability of Notes to the Financial Statements and the Adoption of IFRS
by Esther Cheung & James Lau - 177-189 Retracted: The Value‐relevance of Equity Accounted Carrying Amounts and Disclosed Fair Values of Listed Associates
by Wessel M. Badenhorst & Leon M. Brümmer & Johannes H.vH. de Wet - 190-207 Earnings Management in Public Family Firms under Economic Adversity
by Elisabete F. Simões Vieira - 208-221 Large Shareholders and Independent Director Equity Compensation
by Pattarin Adithipyangkul & Tak Yan Leung
March 2016, Volume 26, Issue 1
- 4-20 The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case
by Carla Carvalho & Ana Maria Rodrigues & Carlos Ferreira - 21-33 Business Continuity in the Face of Fraud and Organisational Change
by Julie Margret & Zahirul Hoque - 34-44 To What Extent do United Kingdom Companies Provide Oil and Gas Reserves Information Sufficient to Satisfy Statement of Recommended Practice Requirements?
by Cosmas Odo & Wilson Ani & Philip Obialor & David Ugwunta - 45-65 An Investigation into the Potential Adoption of International Financial Reporting Standards in the United States: Implications and Implementation
by Aldys Tan & Bikram Chatterjee & Victoria Wise & Mahmud Hossain - 66-75 The Influence of Remuneration Structures on Financial Reporting Quality: Evidence from Australia
by Maryam Safari & Barry J. Cooper & Steven Dellaportas - 76-90 Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality
by Ahsan Habib & Md. Borhan Uddin Bhuiyan - 91-106 Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach
by Ali Uyar & Cemil Kuzey - 107-118 Evidence of Avoiding Working Capital Deficits in Australia
by Wei Jiang & Meiting Lu & Yaowen Shan & Tingting Zhu
December 2015, Volume 25, Issue 4
- 327-327 Editorial
by Tyrone M. Carlin - 328-345 Management Roles and Sustainability Information. Exploring Corporate Practice
by Stefan Schaltegger & Roger Burritt & Dimitar Zvezdov & Jacob Hörisch & Joanne Tingey-Holyoak - 346-358 Multilevel Approach to Sustainability Report Assurance Decisions
by Belen Fernandez-Feijoo & Silvia Romero & Silvia Ruiz - 359-371 A Bidirectional Analysis of Earnings Management and Corporate Social Responsibility: The Moderating Effect of Stakeholder and Investor Protection
by Jennifer Martínez-Ferrero & Isabel Gallego-Álvarez & Isabel María García-Sánchez - 372-388 The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence
by Bruce M. Clayton & Chris J. Staden - 389-404 Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market
by Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema - 405-412 Ranking Corporate Governance of Australia's Top Companies: A Decade On
by Jim Psaros & Michael Seamer - 413-427 Board Diversity and Financial Performance in the Top 500 Australian Firms
by Alireza Vafaei & Kamran Ahmed & Paul Mather - 428-444 The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe
by Humayun Kabir & Fawzi Laswad
September 2015, Volume 25, Issue 3
- 217-217 Editorial
by Tyrone M. Carlin - 218-231 The Importance of Understanding Student Learning Styles in Accounting Degree Programs
by Robyn Cameron & Pat Clark & Laura De Zwaan & Diane English & Dawne Lamminmaki & Conor O'Leary & Kirsty Rae & John Sands - 232-247 Knowing, Doing and Being Pedagogy in MBA-level Management Accounting Classes: Some Empirical Evidence
by Keyur Thaker - 248-261 Cost Stickiness in Australia: Characteristics and Determinants
by Martin Bugeja & Meiting Lu & Yaowen Shan - 262-278 An Exploratory Study of Profit Reporting Differences of Publicly Owned Professional Service Firms and Partnerships
by Mark E. Pickering - 279-291 Chief Financial Officers’ Short- and Long-term Incentive-based Compensation and Earnings Management
by Sarowar Hossain & Gary S. Monroe - 292-308 Comparing the Strength of Auditing and Reporting Standards and Investigating their Predictors in Europe and Asia
by Pran Krishansing Boolaky & Barry J. Cooper - 309-326 Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two Chinese Telecommunications Companies
by Muhammad Azizul Islam & Shamima Haque & Thusitha Dissanayake & Philomena Leung & Karen Handley
June 2015, Volume 25, Issue 2
- 113-113 Editorial
by Tyrone M. Carlin - 114-123 Financing SME Growth: The Role of the National Stock Exchange of Australia and Business Advisors
by Bruce Dwyer & Bernice Kotey - 124-138 The Political Economy of Convergence: The Case of IFRS for SMEs
by S. Susela Devi & R. Helen Samujh - 139-154 Adopting International Financial Reporting Standards for Small and Medium-sized Enterprises
by Parmod Chand & Arvind Patel & Michael White - 155-174 Diversification of External Accountants Serving Small and Medium-sized Enterprises: Evidence from Belgium
by Gerrit Sarens & Patricia Everaert & Frederik Verplancke & Ignace Beelde - 175-184 IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers’ Perspectives
by Fawzi Laswad & Nives Botica Redmayne - 185-191 The Impact of Recession on the Value-relevance of Accounting Information
by Gregory D. Kane & Ryan D. Leece & Frederick M. Richardson & Uma Velury - 192-203 Are User Perceptions of Chairman Addresses Managed through Syntactical Complexity and Rationalisation?
by Leopold Bayerlein & Paul Davidson - 204-216 Confusion over Accounting Conservatism: A Critical Review
by Yuying Xie
March 2015, Volume 25, Issue 1
- 1-1 Editorial
by Tyrone M. Carlin - 2-12 Risk Management: Its Adoption in Australian Public Universities within an Environment of Change Management – A Management Perspective
by Joe Christopher & Gerrit Sarens - 13-27 Risk Management in Public–Private Partnerships
by Demi Chung & David Hensher - 28-37 Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales
by Joseph Drew & Brian Dollery - 38-44 All for Nothing? Accounting for Land under Roads by Australian Local Governments
by Hassan M.A. Elhawary & Brian West - 45-70 Budget Forecast Deviations in Municipal Governments: Determinants and Implications
by Bernardino Benito & María-Dolores Guillamón & Francisco Bastida - 71-83 Corporate Culture and Greed — The Case of the Australian Wheat Board
by Felicity Fallon & Barry J. Cooper - 84-99 Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study
by Luisa Lombardi & Barry J. Cooper - 100-112 Ownership and Performance in a Lightly Regulated Environment
by Michael E. Bradbury & Jill Hooks
September 2014, Volume 24, Issue 3
- 199-199 Editorial
by Tyrone M. Carlin - 200-206 Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework
by Russell Craig & Wally Smieliauskas & Joel Amernic - 207-217 The Impact of the Disclosure of Non-GAAP Earnings in Australian Annual Reports on Non-Sophisticated Users
by Amber Johnson & Majella Percy & Peta Stevenson-Clarke & Robyn Cameron - 218-236 New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision
by Sylvain Durocher & Anne Fortin - 237-254 The Value Relevance of Accounting Numbers Under International Financial Reporting Standards
by Juana Aledo Martínez & Diego Abellán Martínez & Henghsiu Lin - 255-261 How Actuarial Assumptions Affect Defined Benefit Obligations under International Financial Reporting Standards. Evidence from Korea
by Kwanghee Cho & YoungJun Kim & Sang Kyoo Yoon - 262-275 The Behaviour of Earnings, Accruals and Impairment Losses of Failed New Zealand Finance Companies
by M. Humayun Kabir & Fawzi Laswad - 276-288 Forecasting New Zealand Corporate Failures 2001–10: Opportunity Lost?
by Karen Peursem & Yi Chiann Chan - 289-295 The Restoration Methodology for Valuing Goodwill
by Debra Osborn
June 2014, Volume 24, Issue 2
- 99-99 Editorial
by Tyrone M. Carlin - 100-110 Comprehending Comprehensive Income
by Allan Hodgson & Mark Russell - 111-126 Does Effective Corporate Facilitate Continuous Market Disclosure?
by Michael Seamer - 127-133 Accounting-based Risk Management and the Capital Asset Pricing Model: An Empirical Comparison
by Steven Toms - 134-153 Liberal Fair Value Accounting in Banks: A South African Case Study
by Phillip de Jager - 154-170 The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS
by Juan Carlos Navarro-García & Antonia Madrid-Guijarro - 171-181 An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital
by George Emmanuel Iatridis & Daniel Senftlechner - 182-197 Measurement of Formal Convergence of Vietnamese Accounting Standards with IFRS
by Anh Tuan Nguyen & Guangming Gong
March 2014, Volume 24, Issue 1
- 1-1 Editorial
by Tyrone M. Carlin - 2-20 Performance Management Systems in the Public Housing Sector: Dissemination to Diffusion
by Nirmala Nath & Umesh Sharma - 21-38 Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships?
by Utz Schäffer & Matthias D. Mahlendorf & Jochen Rehring - 39-52 An Experimental Study on the Effect of Budget Information on Balanced Scorecard Preparer Individual Learning
by Chadi Joseph Khalifeh & Prabhu Sivabalan - 53-65 Privatisation and Franchising of British Train Operations
by Carmen A. Li & John Stittle - 66-83 Importance of Intellectual Capital Information: A Study of Australian Analyst Reports
by Subhash Abhayawansa & James Guthrie - 84-98 Carbon Management Systems and Carbon Mitigation
by Qingliang Tang & Le Luo
December 2013, Volume 23, Issue 4
- 279-279 Editorial
by Tyrone M. Carlin - 280-294 The Development of Worldwide Sustainability Reporting Assurance
by Theodore J. Mock & Sunita S. Rao & Rajendra P. Srivastava - 295-306 Quis Auditoret Ipsos Auditores? Can Auditors Be Trusted?
by Bryan Howieson - 307-329 A Study of the Informal Interactions between Audit Committees and Internal Auditors in Australia
by Gerrit Sarens & Joe Christopher & Mahbub Zaman - 330-340 The Interface between Internal and External Audit in the Australian Public Sector
by Robyn Pilcher & David Gilchrist & Harjinder Singh & Inderpal Singh - 341-356 New Auditors’ Decisions for Released Firms from the Mandatory Auditor Designation Rule: Evidence From South Korea
by Dong Heun Lee & Seon Mi Kim & Kwang Wuk Oh & Seung Weon Yoo - 357-368 The Negative Impact of Additional Legislation on Corporate Stewardship
by Conor O'Leary & Pran Boolaky & Richard Copp - 369-379 Better Late than Never, the Timing of Goodwill Impairment Testing in Australia
by Kaiying Ji - 380-392 Fundamental-based Market Strategies
by Angelo Aspris & Nigel Finch & Sean Foley & Zachary Meyer
September 2013, Volume 23, Issue 3
- 189-189 Editorial
by Tyrone M. Carlin - 190-207 A Reconsideration of Consolidation Accounting Requirements and Pre-acquisition Dividends
by Jeffrey Knapp - 208-215 Firm Size and National Profiles of IFRS Policy Choice
by Christopher Nobes & Jordi Perramon - 216-231 Disclosure of Goodwill Impairment under AASB 136 from 2005–2010
by James Guthrie & Tsz Ting Pang - 232-243 Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference?
by Helen Kang & Sidney J. Gray - 244-251 The Choice of Fiscal Year-end in Australia
by Meiting Lu & Naibuka Saune & Yaowen Shan - 252-263 What Firms’ Discretionary Narrative Disclosures Reveal About the Adoption of International Financial Reporting Standards
by Warwick Stent & Michael Bradbury & Jill Hooks - 264-278 Private Equity Fair Value Measurement: A Critical Perspective on IFRS 13
by Vera Palea & Renato Maino
June 2013, Volume 23, Issue 2
- 101-101 Editorial
by Tyrone M. Carlin - 102-116 Workplace Human Rights Reporting: A Study of Australian Garment and Retail Companies
by Muhammad Azizul Islam & Ameeta Jain - 117-134 Corporate Social and Environment-related Governance Disclosure Practices in the Textile and Garment Industry: Evidence from a Developing Country
by Yousuf Kamal & Craig Deegan - 135-150 Valuation of Family Firms: The Limitations of Accounting Information
by Tim Hasso & Keith Duncan - 151-162 Accountants as Emotional Wellbeing Counsellors in Rural Areas
by Amanda J. Carter & Roger L. Burritt & John D. Pisaniello - 163-176 Rural and Regional Australian Public Accounting Firm Services: Service Provision, Concerns and Tensions
by Graeme L. Wines & Rodney A. Carr & Barry J. Cooper & Colin B. Ferguson & Phil K. Hellier & Beverley F. Jackling - 177-188 Succession Planning in Small Accounting Practices in Regional Far North Queensland
by Dale Wadeson & Susan Ciccotosto
March 2013, Volume 23, Issue 1
- 1-1 Editorial
by Tyrone M. Carlin - 2-2 Differential Reporting
by Brad Potter - 3-17 IFRS FOR SMEs: THE IASB'S DUE PROCESS
by Ronita Ram & Susan Newberry - 18-28 Developing Accounting Regulations that Reflect Public Viewpoints: The Australian Solution to Differential Reporting
by Brad Potter & Tom Ravlic & Sue Wright - 29-42 Defining the Reporting Entity in the Not-for-profit Public Sector: Implementation Issues Associated with the Control Test
by Bryan Howieson - 43-53 Costs and Benefits of Mandatory Auditing of For-profit Private and Not-for-profit Companies in Australia
by Peter Carey & W. Robert Knechel & George Tanewski - 54-66 An International Examination of Assurance Practices on Carbon Emissions Disclosures
by Wendy Green & Shan Zhou - 67-87 Firm Value and the Quality of Sustainability Reporting in Australia
by Kaveen Bachoo & Rebecca Tan & Mark Wilson - 88-99 An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting Regimes
by Nives Botica Redmayne & Fawzi Laswad
December 2012, Volume 22, Issue 4
- 317-317 Editorial
by Tyrone M. Carlin - 318-318 Ten Years of IFRS: Reflections and Expectations
by Philip Brown & Ann Tarca - 319-330 Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research
by Philip Brown & Ann Tarca - 331-340 Some Implications of IFRS Adoption for Accounting Education
by Beverley Jackling & Bryan Howieson & Riccardo Natoli - 341-352 International Financial Reporting Standards in an Emerging Economy: Lessons from Romania
by Nadia Albu & Cătălin Nicolae Albu - 353-370 Accountability Beyond the Headlines: Why Not-for-profit Organisations Need to Communicate Their Own Expenditure Stories
by Christine Ryan & Helen Irvine - 371-383 Client Importance and Auditor Independence: The Effect of the Asian Financial Crisis
by Gaoguang (Stephen) Zhou & Xindong (Kevin) Zhu - 384-397 Corporate Commitment to Sustainability – Is it All Hot Air? An Australian Review of the Linkage between Executive Pay and Sustainable Performance
by Craig Deegan & Muhammad Azizul Islam - 398-406 Accounting-based Risk Measurement: An Alternative to Capital Asset Pricing Model Derived Discount Factors
by Steven Toms - 407-417 Accounting Journal Rankings, Authorship Patterns and the Author Affiliation Index
by Kam C. Chan & Jamie Y. Tong & Frank F. Zhang
September 2012, Volume 22, Issue 3
- 223-223 Editorial
by Tyrone M. Carlin - 224-224 Ten Years of IFRS: Reflections and Expectations
by Philip Brown & Ann Tarca - 225-238 Personal Reflections on Ten Years of the IASB
by Warren McGregor - 239-243 The Changing IASB and AASB Relationship
by Kevin M. Stevenson - 244-245 How the IASB Interacts with Domestic Standard Setters – A Network of Standard Setters
by Jess Lyon - 246-247 Stop and Smell the Roses
by Paul Pacter - 248-256 IFRS in the United States – Developments and Current Status
by Holger Erchinger - 257-274 IFRS in the United States: If, When and How
by Donna L. Street - 275-285 Discipline-Informed Approaches to Water Accounting
by Keryn Chalmers & Jayne Godfrey & Brad Potter - 286-302 New Media and External Accounting Information: A Critical Review
by Gregory D. Saxton - 303-316 An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand
by Marion Davis & David Hay
June 2012, Volume 22, Issue 2
- 115-116 Corporate Groups: Unresolved Issues
by Sandra van der Laan - 117-128 Accountable Governance in Corporate Groups: The Interrelationship of Law and Accounting
by Tom Hadden