Printed from https://ideas.repec.org/s/eme/arjpps2.html
Content
November 2019, Volume 32, Issue 4
- 642-661 The impact of communication style on psychological comfort and trust in audit services
by Naruanard Sarapaivanich & Jomjai Sampet & Paul G. Patterson - 662-677 IFRS adoption and accounting regulation in Ethiopia
by Yitayew Mihret Wagaw & Dessalegn Getie Mihret & Degefe Duressa Obo - 678-691 Accumulated (integrated) interest and the square root process
by Diandian Ma & Xiaojing Song & Mark Tippett & Thu Phuong Truong - 692-724 Impact of ASX corporate governance guidelines on sustainability reporting
by Robert Czernkowski & Stephen Kean & Stephen Lim
September 2019, Volume 32, Issue 3
- 313-325 Bandits and bounties: the intersection of information search and investment decisions
by Anthony A. Meder & Steven Schwartz & Richard Young - 326-343 Quality and quantity of FTSE-100 segmental information reporting
by Ghassan H. Mardini & Sameh Ammar - 344-361 Political competition and debt: evidence from New Zealand local governments
by Bikram Chatterjee & Sukanto Bhattacharya & Grantley Taylor & Brian West - 362-380 Material weakness disclosures and restatements: value of external auditor attestation
by Binod Guragai & Paul D. Hutchison - 381-398 Implementation of risk management and corporate sustainability in the Canadian oil and gas industry
by Kalinga Jagoda & Patrick Wojcik - 399-416 Are family firms more optimistic than non-family firms?
by Xuan Huang & Fei Kang - 417-435 Corporate voluntary carbon disclosure strategy and carbon performance in the USA
by Ragini Rina Datt & Le Luo & Qingliang Tang - 436-453 The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana
by William Coffie & Ibrahim Bedi - 454-476 Board gender composition, dividend policy and COD: the implications of CEO duality
by Samuel Jebaraj Benjamin & Pallab Biswas - 477-495 Post-regulation effect on factors driving environmental disclosures among Chinese listed firms
by Kemi Yekini & Ismail Adelopo & Yan Wang & Surong Song - 496-513 The long-term effect of economic value added adoption on the firm’s business decision
by Cherif Guermat & Ismail U. Misirlioglu & Ahmed M. Al-Omush - 514-531 Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia
by Noorul Azwin Binti Md Nasir & Muhammad Jahangir Ali & Kamran Ahmed - 532-552 Country-level corporate governance and protection of minority shareholders’ rights
by Otuo Serebour Agyemang & Mavis Osei-Effah & Samuel Kwaku Agyei & John Gartchie Gatsi
July 2019, Volume 32, Issue 2
- 70-87 Organizational learning and job satisfaction of trainee auditors: a case study of Chinese CPA firms
by Guangyou Liu & Hong Ren - 88-112 Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?
by Grace C.-M. Hsu & Peter Clarkson & Annabelle X. Ouyang - 113-128 Exploring the meaning of climate change discourses: an impression management exercise?
by Nik Nazli Nik Ahmad & Dewan Mahboob Hossain - 129-147 Is CSR performance related to disclosure tone in earnings announcements?
by Yu Lu & Steven Cahan & Diandian Ma - 148-165 CEO power and labor productivity
by Emily Breit & Xuehu (Jason) Song & Li Sun & Joseph Zhang - 166-180 Addressing the AICPA core competencies through the usage of the monopoly™ board game
by Rania Mousa - 181-202 The impact of legitimacy threaton the choice of external carbon assurance
by Ragini Rina Datt & Le Luo & Qingliang Tang - 203-220 Managerial ownership, board independence and firm performance
by Yuan George Shan - 221-235 Shareholder rights, telecommunications and director attendance around the world
by John Nowland - 236-251 “If not, why not” form of governance
by Tek Lama & Warwick Wyndham Anderson - 252-272 Team-based employee remuneration
by Hemantha S.B. Herath & Wayne G. Bremser & Jacob G. Birnberg - 273-294 Voluntary disclosures practices of family firms in Australia
by Judy Louie & Kamran Ahmed & Xu-Dong Ji - 295-310 Knights and dames on the board of directors
by Michelle Li & Diandian Ma & Tom Scott
May 2019, Volume 32, Issue 1
- 7-19 Non-financial KPIs in annual report narratives: Australian practice
by Lyndie Bayne & Marvin Wee - 20-35 An IFRS-based taxonomy of financial ratios
by Thomas Zeller & John Kostolansky & Michail Bozoudis - 36-49 Pension plans assumptions: the case of discount rate
by Ana Isabel Morais & Inês Pinto - 50-67 Implementing AASB 15 revenue from contracts with customers: the preparer perspective
by Michael Davern & Nikole Gyles & Brad Potter & Victor Yang
November 2018, Volume 31, Issue 4
- 498-508 An empirical analysis of an alternative model of Financial Accounting Standard no. 128
by John E. McEnroe & Mark Sullivan - 509-530 Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes
by Ahsan Habib & Md. Borhan Uddin Bhuiyan - 531-550 The location of comprehensive income reporting – does it pass the financial analyst revision test?
by Louis Banks & Allan Hodgson & Mark Russell
September 2018, Volume 31, Issue 3
- 326-342 Determinants of women representation on corporate boards: evidence from Australia
by Ammad Ahmed & Helen Higgs & Chew Ng & Deborah Anne Delaney - 343-359 How to regain public trust in audit firms? The case of the Financial Reporting Council
by Mohamed Khaled Eldaly & Magdy Abdel-Kader - 360-370 Archival research considerations for CRSP data
by Rick N. Francis & Grace Mubako & Lori Olsen - 371-387 An examination of SEC revenue recognition comments and IPO earnings management
by Michael Schuldt & Jose Vega - 388-404 The UK Stewardship Code and investee earnings quality
by Chun Lu & Jacqui Christensen & Janice Hollindale & James Routledge - 405-422 Corporate governance and carbon transparency: Australian experience
by Jibriel Elsayih & Qingliang Tang & Yi-Chen Lan - 423-441 The determinants of voluntary strategy disclosure: an international comparison
by Richard D. Morris & Per Christen Tronnes - 442-457 The 11 commandments of publishing
by Paul De Lange & Lyn Daff & Beverley Jackling - 458-478 Impact of disputed tax litigation risk on firm performance: evidence from India
by Saumya Ranjan Dash & Mehul Raithatha - 479-495 Do governance mechanisms deter earnings management and promote corporate social responsibility?
by Eko Suyono & Omar Al Farooque
July 2018, Volume 31, Issue 2
- 122-134 The unpaid social cost of carbon
by Martina Linnenluecke & Tom Smith & Robert E. Whaley - 135-156 Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoption
by Wun Hong Su & Peter Wells - 157-173 Security market regulation: antecedents for capital market confidence in frontier markets
by Erick Rading Outa & Nelson Maina Waweru & Peterson Kitakogelu Ozili - 174-191 The impact of audit committee effectiveness on audit fees and non-audit service fees
by Muhammad Jahangir Ali & Rajbans Kaur Shingara Singh & Mahmoud Al-Akra - 192-213 Determinants of non-performing loans in banking sector in small developing island states
by Ronald Ravinesh Kumar & Peter Josef Stauvermann & Arvind Patel & Selvin Sanil Prasad - 214-231 Director workloads, attendance and firm performance
by Stephen Gray & John Nowland - 232-248 Company reputation and auditor choice: evidence from fortune 1000 companies
by Xuan Huang & Fei Kang - 249-266 Market earnings expectation, measurement error in analysts’ consensus forecasts and prediction of stock returns
by Jung Hoon Kim - 267-283 Development of accounting regulatory institutions in Libya (1951-2006)
by Mansour Alferjani & Soheila Mirshekary & Steven Dellaportas & Dessalegn Getie Mihret & Ali Yaftian - 284-300 Capital structure, ownership and crisis: evidence from Middle East and North African banks
by Saibal Ghosh - 301-322 Board characteristics and asymmetric cost behavior: evidence from Egypt
by Awad Elsayed Awad Ibrahim
May 2018, Volume 31, Issue 1
- 8-21 Ownership influence and CSR disclosure in China
by Yuan Yuan Hu & Yanhui Zhu & Jon Tucker & Yuxiao Hu - 22-45 Legitimising corporate reputation in times of employee distress through disclosure
by Zhongtian Li & Shamima Haque & Ellie (Larelle) Chapple - 46-62 Impact of disclosure of risk factors on the initial returns of initial public offerings (IPOs)
by Shaista Wasiuzzaman & Fook Lye Kevin Yong & Sheela Devi D. Sundarasen & Noor Shahaliza Othman - 63-74 Tone disclosure and financial performance: evidence from Egypt
by Doaa Aly & Sherif El-Halaby & Khaled Hussainey - 75-89 Corporate governance and Islamic banks’ products and services disclosure
by Rihab Grassa & Raida Chakroun & Khaled Hussainey - 90-101 An experimental investigation of dimensional precision in uncertainty disclosures related to revenue recognition
by Ning Du & Ray Whittington - 102-120 The impact of international financial reporting standards on fund performance
by Dmitrij Rubanov & Matthias Nnadi
November 2017, Volume 30, Issue 4
- 356-361 Examining the economic consequences of concise integrated reports: a pitch
by Elisabeth Sinnewe - 362-378 Related party transactions disclosure in the emerging market of the United Arab Emirates
by Walaa Wahid ElKelish - 379-394 Information risk, stock returns, and asset pricing: Evidence from China
by Raheel Safdar & Chen Yan - 395-412 The effect of multiple directorships on real and accrual-based earnings management
by Kais Baatour & Hakim Ben Othman & Khaled Hussainey - 413-429 The impact of terrorism on industry returns and systematic risk in Pakistan
by Syed Jawad Hussain Shahzad & Peter Josef Stauvermann & Ronald Ravinesh Kumar & Tanveer Ahmad - 430-446 Determinants of accounting policy choices under international accounting standards
by Muhammad Jahangir Ali & Kamran Ahmed - 447-464 The impact of government financial assistance on the performance and financing of Australian SMEs
by Dong Xiang & Andrew C. Worthington
September 2017, Volume 30, Issue 3
- 242-248 Corporate boards, monitoring and securities class actions: a pitch
by Victoria J. Clout - 249-264 Current opinions on forensic accounting education
by Bonita Kramer & Michael Seda & Georgiy Bobashev - 265-282 Situated learning in accountancy: an employer perspective
by Trevor Albert Stanley - 283-300 Enhancing students understanding of introductory accounting by integrating split-attention instructional material
by Seedwell T.M. Sithole - 301-311 A teaching note on the controllability “Principle” and performance measurement
by Steven T. Schwartz & Eric E. Spires & Richard A. Young - 312-332 Learning commercial computerised accounting programmes
by Ali Yaftian & Soheila Mirshekary & Dessalegn Getie Mihret - 333-350 Students’ experience toward ePortfolios as a reflective assessment tool in a dual mode indigenous business course
by Kerry Anne Bodle & Mirela Malin & Andrew Wynhoven
July 2017, Volume 30, Issue 2
- 132-136 Equity market consequences of the social media revolution
by Bronwyn G. McCredie - 137-146 Women in the boardroom and their impact on default risk: a pitch
by Searat Ali - 147-152 Client importance and audit quality, office level evidence from the banking industry: a pitch
by Yuyu Zhang - 153-164 Is commercial lending affected by knowledge of auditor switches from Big 4 firms to regional firms?
by Arnold Schneider - 165-184 Measuring the independence of audit oversight entities: a comparative empirical analysis
by Lukas Loehlein - 185-204 Relative performance evaluation among business unit level managers
by Hilco J. van Elten - 205-223 Do financially distressed firms misclassify core expenses?
by Neerav Nagar & Kaustav Sen - 224-240 A review of superannuation fund performance studies
by Scott Niblock & Elisabeth Sinnewe & Panha Heng
May 2017, Volume 30, Issue 01
- 6-11 Do government administered financial rewards undermine firms’ internal whistle-blowing systems?
by Gladys Lee & Michael J. Turner - 12-18 Regulatory enforcement, financial reporting quality and investment efficiency: a pitch
by Nhut (Nick) Hoang Nguyen & Thu Phuong Truong - 19-35 The collapse of unlisted mortgage companies: a regulatory dilemma
by Monica Keneley & Graeme Wines & Ameeta Jain - 36-57 Infrastructure reporting by New Zealand local authorities – perceptions and expectations
by Bikram Chatterjee & Monir Zaman Mir & Ian A. Eddie & Victoria Wise - 58-72 The impact of accelerated filing requirements on meeting audit report deadlines
by Magdy Farag - 73-88 Abnormal returns using accounting information within a value portfolio
by Pradip Banerjee & Soumya G. Deb - 89-106 A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms
by Si Jie Lim & Gregory White & Alina Lee & Yuni Yuningsih - 107-126 XBRL and the qualitative characteristics of useful financial information
by Jacqueline L. Birt & Kala Muthusamy & Poonam Bir
November 2016, Volume 29, Issue 4
- 372-390 Choice of governance structure and earnings quality
by Pamela Kent & Richard Anthony Kent & James Routledge & Jenny Stewart - 391-412 Corporate governance and earnings conservatism in Malaysia
by Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab & Hasnah Haron - 413-428 The relationship between board leadership structure and earnings management in Asia-Pacific
by Qaiser Rafique Yasser & Abdullah Al Mamun - 429-456 Disclosure quality and earnings management: evidence from Jordan
by Ebraheem Saleem Salem Alzoubi - 457-474 Consequences of earnings management for corporate reputation
by Lázaro Rodriguez-Ariza & Jennifer Martínez-Ferrero & Manuel Bermejo-Sánchez
September 2016, Volume 29, Issue 3
- 241-273 The impact of IFRS 7 on the significance of financial instruments disclosure
by Yasean A. Tahat & Theresa Dunne & Suzanne Fifield & David M. Power - 274-291 Evidence on why firms use different disclosure outlets
by Alexey Feigin & Andrew Ferguson & Matthew Grosse & Tom Scott - 292-312 Effect of IFRS adoption on financial reporting quality
by Kerry Anne Bodle & Patti J. Cybinski & Reza Monem - 313-331 Women on the board of directors and corporate tax aggressiveness in Australia
by Grant Richardson & Grantley Taylor & Roman Lanis - 332-347 Director trading, or lack thereof, and acquiring firm performance
by Md Mosharraf Hossain & Richard Arthur Heaney & SzeKee Koh - 348-366 Teamwork from accounting graduates: what do employers really expect?
by Rafael Paguio & Beverley Jackling
July 2016, Volume 29, Issue 2
- 137-153 Carbon emission risks and management accounting: Australian evidence
by Jayanthi Kumarasiri & Christine Jubb - 154-178 An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance
by John Stephen Sands & Kirsten Nicole Rae & David Gadenne - 179-197 Fostering social sustainability management through safety controls and accounting
by Nuwan Gunarathne & Dileepa Samudrage & Dinushi Nisansala Wijesinghe & Ki-Hoon Lee - 198-217 Hard and soft sustainability disclosures: Australia’s resources industry
by Tricia Ong & Terri Trireksani & Hadrian Geri Djajadikerta - 218-235 Using external environmental reporting to embed sustainability into organisational practices
by Sharlene Biswas & Winnie O’Grady
May 2016, Volume 29, Issue 1
- 4-19 A case study on fraudulent financial reporting: evidence from Malaysia
by Chee Kwong Lau & Ki Wei Ooi - 20-33 Cheating behaviour among accounting students: some Malaysian evidence
by Suhaiza Ismail & Salwa Hana Yussof - 34-58 Further evidence on idiosyncratic risk and REIT pricing: a cross-country analysis
by Lin Mi & Karen Benson & Robert Faff - 59-80 Do organisations in developing economies legitimise their level of profit? Evidence from Fiji
by Acklesh Prasad & Peter Green & Jon Heales - 81-105 Trend of hidden values and use of intellectual capital information
by Abdifatah Ahmed Haji - 106-130 A contingency model of client repatronage in a financial auditing services context
by Naruanard Sarapaivanich & Paul G. Patterson
November 2015, Volume 28, Issue 3
- 228-250 The value relevance of exploration and evaluation expenditures
by Teng Zhou & Jacqueline Birt & Michaela Rankin - 251-267 Remunerating non-executive directors with stock options: who is ignoring the regulator?
by Michael Seamer & Adrian Melia - 268-283 Board diversity and intellectual capital performance
by Mahfoudh Abdul Karem Mahfoudh Al-Musali & Ku Nor Izah Ku Ismail - 284-299 The effects of comprehensive income on investors’ judgments
by Ning Du & Kevin Stevens & John McEnroe - 300-318 Book-tax differences: are they affected by equity-based compensation?
by Chunwei Xian & Fang Sun & Yinghong Zhang
September 2015, Volume 28, Issue 2
- 120-142 Australian government budget balance numbers
by Graeme Wines & Helen Scarborough - 143-159 Ownership, related party transactions and performance in China
by Yezhen Wan & Leon Wong - 160-171 The effect of financial crisis on auditor conservatism: US evidence
by Joseph Beams & Yun-Chia Yan - 172-194 Earnings management, funding and diversification strategies of banks in Africa
by Mohammed Amidu & Ransome Kuipo - 195-224 Continuous disclosure and information asymmetry
by Mark Russell
July 2015, Volume 28, Issue 1
- 4-9 The past, present, and future (?) of crime-related forensic accounting methodology
by Timothy J. Louwers - 10-44 Pathways to accountant fraud: Australian evidence and analysis
by Paul Andon & Clinton Free & Benjamin Scard - 45-58 A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle
by Grace Mui & Jennifer Mailley - 59-77 Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony
by Madeline Ann Domino & Matthew Stradiot & Mariah Webinger - 78-97 An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria
by Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin - 98-114 Topics and methods in forensic accounting research
by James A. DiGabriele & Wm. Dennis Huber
October 2014, Volume 27, Issue 3
- 212-225 Enhancing lecture presentation through tablet technology
by Mirela Malin - 226-248 Accounting standards convergence dynamics
by Nicholas Apergis & Christina Christou & Christis Hassapis - 249-265 Is Hong Kong ready for accounting education reform: an analysis of tri-partite views
by Theodore T.Y. Chen - 266-285 A survival analysis of tax professionals’ performance and internship experience
by Carl R. Borgia & Philip H. Siegel & Dennis Ortiz - 286-300 Towards aGlobal Model of Accounting Education
by Kim Watty & Satoshi Sugahara & Nadana Abayadeera & Luckmika Perera & Jade McKay
August 2014, Volume 27, Issue 2
- 101-123 Firm characteristics, distress risk and average stock returns
by Prodosh Simlai - 124-149 Market-to-book ratio and conditional conservatism: firms’ voluntary expensing of employee stock options
by Gulraze Wakil - 150-168 Impact of firm-specific characteristics on managers’ identity disclosure
by Etumudon Ndidi Asien - 169-187 Management control systems and organisational learning: the effects of design and use
by Shu Hui Wee & Soon Yau Foong & Michael S.C. Tse - 188-206 The joint effects of management incentive and information precision on perceived reliability in fair value estimates
by Ning Du & John E. McEnroe & Kevin Stevens
July 2014, Volume 27, Issue 1
- 7-18 Demystifying the challenges involved in publishing a high quality taxation paper
by Adrian Sawyer - 19-36 The Minerals Resource Rent Tax
by John Passant - 37-51 The impact of the GST on mortgage pricing of Australian credit unions
by Benjamin Liu & Allen Huang & Brett Freudenberg - 52-70 The deductibility of Sarbanes-Oxley costs incurred by Australasian companies
by Julie Harrison & Mark Keating - 71-91 The influence of religiosity on taxpayers’ compliance attitudes
by Raihana Mohdali & Jeff Pope
November 2013, Volume 26, Issue 3
- 173-196 Case studies in a passive learning environment: some Malaysian evidence
by Nik Nazli Nik Ahmad & Maliah Sulaiman - 197-221 Remuneration committee independence and CEO remuneration for firm financial performance
by Patti Cybinski & Carolyn Windsor - 222-238 Online self and peer assessment of team work in accounting education
by Deborah Anne Delaney & Marty Fletcher & Craig Cameron & Kerry Bodle - 239-255 Coincident and forecast relevance of accounting numbers
by Karol Marek Klimczak & Grzegorz Szafranski
September 2013, Volume 26, Issue 2
- 88-108 The impact of auditor independence regulations on established and emerging firms
by Victoria J. Clout & Larelle Chapple & Nilan Gandhi - 109-129 Accounting for workplace flexibility
by Vijaya Murthy & James Guthrie - 130-153 The dual roles for accountants in sustaining rural communities
by Amanda J. Carter & Roger L. Burritt & John D. Pisaniello - 154-166 A few stylized observations on accounting discretion
by Steven Schwartz & Richard Young
July 2013, Volume 26, Issue 1
- 6-34 Comparison of propensity for carbon disclosure between developing and developed countries
by Le Luo & Qingliang Tang & Yi‐Chen Lan - 35-55 The value of executive director share ownership and discretionary accruals
by Arifur Khan & Paul Mather - 56-74 Audit quality and overvalued equity
by Robert Houmes & Maggie Foley & Richard J. Cebula - 75-84 Audit firm rotation and audit quality: evidence from academic research
by David S. Jenkins & Thomas E. Vermeer
November 2012, Volume 25, Issue 3
- 166-184 Integrating the socialmaslahainto Islamic finance
by Ismail Cebeci - 185-207 Does capitalization enhance efficient risk undertaking?
by Lucia Dalla Pellegrina - 208-226 Non‐parametric performance measurement of international and Islamic mutual funds
by Jose Francisco Rubio & M. Kabir Hassan & Hesham Jamil Merdad - 227-241 Islamic banks' income structure and risk: evidence from GCC countries
by Rihab Grassa
September 2012, Volume 25, Issue 2
- 72-86 Accounting students' perceptions of a Learning Management System
by Ilias G. Basioudis & Paul de Lange & Themin Suwardy & Paul Wells - 87-99 A team‐teaching based approach to engage students
by David Bond & Robert Czernkowski & Peter Wells - 100-112 Rogue Trader : using a movie to teach a large auditing class
by Warren Maroun & Tasneem Joosub - 113-130 Attitudes towards accounting: differences between Australian and international students
by Beverley Jackling & Paul de Lange & Jon Phillips & James Sewell - 131-157 Fund flows and past performance in Australian managed funds
by Rakesh Gupta & Thadavillil Jithendranathan
July 2012, Volume 25, Issue 1
- 8-24 Market reactions to qualified audit reports: research approaches
by Kim Ittonen - 25-40 Evidence of managerial opportunism in Australia
by Andrew Trumble & Sean Pinder - 41-55 Desirable generic attributes for accounting graduates into the twenty‐first century
by Irene Tempone & Marie Kavanagh & Naomi Segal & Phil Hancock & Bryan Howieson & Jenny Kent - 56-66 Corporate villains: taking the bore out of law
by Craig Cameron
November 2011, Volume 24, Issue 3
- 213-244 Winning ARC grants: comparing accounting with other commerce‐related disciplines
by Kevin Clarke & Jack Flanagan & Sharron O'Neill - 245-267 Forecasting confidence under segment reporting
by Jacqueline Birt & Greg Shailer - 268-289 Properties of net income and total comprehensive income: New Zealand evidence
by M. Humayun Kabir & Fawzi Laswad - 290-310 Developing and enhancing independent learning skills
by Belinda Luke & Kate Hogarth
September 2011, Volume 24, Issue 2
- 104-149 Auditor appointment in compulsory audit tendering
by Kym Butcher & Graeme Harrison & Jill McKinnon & Philip Ross - 150-177 R&D profitability, intensity and market‐to‐book: evidence from Australia
by Kamran Ahmed & John Hillier & Elisabeth Tanusasmita - 178-194 Class absenteeism: reasons for non‐attendance and the effect on academic performance
by Astrid Schmulian & Stephen Coetzee - 195-204 Engendering learning engagement in a diverse cohort: a reflection
by Gary R. Oliver & Rodney Coyte
July 2011, Volume 24, Issue 1
- 5-22 Do stealth restatements convey material information?
by Afshad J. Irani & Le (Emily) Xu - 23-49 The meaning of cash in the context of alternative accounting standards
by Tony Mortensen & Richard Fisher - 50-78 Real and accrual‐based earnings management and its legal consequences
by Salma Ibrahim & Li Xu & Genese Rogers - 79-93 Relative audit fees and client loyalty in the audit market
by Magdy Farag & Rafik Elias
November 2010, Volume 23, Issue 3
- 243-253 Establishing additionality: fraud vulnerabilities in the clean development mechanism
by Jacqueline M. Drew & Michael E. Drew - 254-266 Should funds invest in socially responsible investments during downturns?
by Richard Copp & Michael L. Kremmer & Eduardo Roca - 267-280 Why should sustainable finance be given priority?
by Clevo Wilson - 281-301 Are socially responsible investment markets worldwide integrated?
by Eduardo Roca & Victor S.H. Wong & Gurudeo Anand Tularam - 302-318 On the responsible investment disclosure practices of the world's largest pension funds
by Robert J. Bianchi & Michael E. Drew & Adam N. Walk
September 2010, Volume 23, Issue 2
- 124-145 IFRIC 13: accounting for “customer loyalty programmes”
by Sandra Chapple & Lee Moerman & Kathy Rudkin - 146-171 A green drought: the challenge of mentoring for Australian accounting academics
by Helen Irvine & Lee Moerman & Kathy Rudkin - 172-189 Co‐deterministic relationship between ownership concentration and corporate performance
by Omar Al Farooque & Tony van Zijl & Keitha Dunstan & Akm Waresul Karim - 190-212 Value relevance of alternative accounting performance measures: Australian evidence
by Ahsan Habib - 213-233 Calculating non‐controlling interest in the presence of goodwill impairment
by Grant Samkin & Craig Deegan
July 2010, Volume 23, Issue 1
- 5-19 The equity and efficiency of the Australian share market with respect to director trading
by Katherine Uylangco & Steve Easton & Robert Faff - 20-48 The split equity reform and corporate financial transparency in China
by Wendy Green & Richard D. Morris & Haiping Tang - 49-68 Does board governance improve the quality of accounting earnings?
by Raghavan J. Iyengar & Judy Land & Ernest M. Zampelli