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October 2024, Volume 36, Issue 5
- 509-526 Collusion or supervision? Between auditor and audit firm – tax planning’s perspective
by Wen-Jye Hung & Pei-Gi Shu & Yi-Yin Ruan & Yamin Wang
September 2024, Volume 36, Issue 5
- 561-579 Voluntary and mandatory reporting: a continuum of disclosure
by Terence E. Cooke & Kevin P. McMeeking & Stephen A. Zeff - 580-604 Auditor mood and audit quality: evidence from music sentiment measure
by Qiao Xu & Lele Chen & Rachana Kalelkar
August 2024, Volume 36, Issue 5
- 527-560 Mandatory environmental disclosure policy in the largest carbon emission country
by Wei Cai & Min Bai & Howard Davey
September 2024, Volume 36, Issue 3/4
- 433-467 CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index
by Faisal Hameed & Trevor Wilmshurst & Claire Horner - 468-489 Earnings management, key audit matters and audit report readability
by Tsung-Kang Chen & Yu-Shun Hung & Yijie Tseng & Kan-Yi Hsiao - 490-506 Dissatisfaction with professional accountant training: the role of learning styles
by Sue Malthus & Carolyn Fowler & Carolyn J. Cordery
August 2024, Volume 36, Issue 3/4
- 348-373 Military connections, corporate governance and corporate tax avoidance
by Effiezal Aswadi Abdul Wahab & Damara Ardelia Kusuma Wardani & Iman Harymawan & Mohammad Nasih - 374-401 Social capital and business strategy
by Brian Lam & Lina Z. Li & Byron Y. Song & Li Yao - 402-432 Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia
by Arfah Habib Saragih
July 2024, Volume 36, Issue 3/4
- 277-296 Does client importance affect key audit matters reporting? New Zealand evidence
by Ruoyu Ji & Lina Li & Leonard Leye Li & Gary S. Monroe - 297-347 Pacific accounting review in 2013–2023: a bibliometric analysis
by June Cao & Zijie Huang & Ari Budi Kristanto & Tom Scott
April 2024, Volume 36, Issue 2
- 185-210 International trade, mandatory IFRS adoption and financial reporting quality
by Mariela Carvajal & Steven Cahan - 211-233 National culture, religiosity, and audited financial statements of small-scale MNCs
by Maria Kontesa & Rayenda Khresna Brahmana & Hui Wei You
May 2024, Volume 36, Issue 2
- 234-254 The impact of financial analysts’ spirituality on their socially responsible investing decisions: a mediating role of social consciousness
by Ahmad Usman Shahid & Hafiza Sobia Tufail & Waqas Baig & Aimen Ismail & Jawad Shahid - 255-273 The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda
by Charl de Villiers & Ruth Dimes & Matteo La Torre & Matteo Molinari
March 2024, Volume 36, Issue 1
- 77-95 COVID-19-related announcements in a continuous disclosure environment: drivers and stock market implications
by Larelle Chapple & Lien Duong & Thu Phuong Truong
April 2024, Volume 36, Issue 1
- 96-119 Research on influences of education and financial literacy on commercial insurance purchase in China
by Shiyan Lou & Junhao Wang & Yi Ting Zeng & Chun Cheong Fong - 120-143 Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA
by Phung Anh Thu & Pham Quang Huy - 144-160 Digital transformation in Vietnam: the impacts on external auditors and their practices
by Phuong Thi Nguyen & Michael Kend & Dung Quang Le - 161-181 Climate change and corporate culture of innovation: evidence from earnings conference calls
by Viput Ongsakul & Pandej Chintrakarn & Pornsit Jiraporn & Pattanaporn Chatjuthamard
August 2023, Volume 36, Issue 1
November 2023, Volume 36, Issue 1
- 39-59 Effect of human resource investments in internal controls on goodwill impairment
by Eun Hye Jo & Jung Wha Lee - 60-76 Related party transactions, accrual-based earnings management and real activities earnings management in emerging market
by Nguyen Vinh Khuong & Nguyen Thanh Liem & Le Huu Tuan Anh & Bui Thi Ngan Dung
October 2023, Volume 36, Issue 1
- 21-38 Boardroom diversity (task- and relation-oriented diversity) and financial stability: evidence from Chinese financial listed firms
by Ding Ning & Kalimullah Bhat & Ghulam Nabi & Ren Yinong
June 2023, Volume 35, Issue 5
- 746-772 Audit adjustments and the discontinuity in earnings distribution around zero
by Chu Yeong Lim & Themin Suwardy & Tracey Chunqi Zhang - 773-799 Accounting and religious influence in the seventh day Adventist church in the Pacific islands
by Clayton Kuma & Peni Fukofuka & Sue Yong
October 2023, Volume 35, Issue 5
- 863-880 Should asset impairments be included in earnings when evaluating stewardship by management?
by Andrew Dymock & Peter Wells & Brett Govendir
May 2023, Volume 35, Issue 5
- 701-726 The effect of audit inspections on audit fees
by David Hay & Elizabeth Rainsbury & Debbie Van Dyk - 727-745 Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?
by Kishore Singh & Peter Best
July 2023, Volume 35, Issue 5
- 800-838 Earnings management, market liquidity and capital access of seasoned equity firms in a transition economy
by Ben Le & Nischala Reddy & Paula Hearn Moore - 839-862 Learning experience of accounting students during the COVID-19 pandemic: West Papuan perspectives of online learning in Indonesia
by Otniel Safkaur & Jhon Urasti Blesia & Cornelia Matani & Kurniawan Patma & Pascalina Sesa
June 2023, Volume 35, Issue 4
- 512-533 Peers’ media coverage releases and investor heterogeneity
by Jiaxin Duan & Yixin (Lucy) Wei & Lei Lu - 562-593 Do auditors respond when listed firms pledge shares? Evidence from China
by Kitty Mo Kong & Hedy Jiaying Huang
March 2023, Volume 35, Issue 4
- 645-669 Stock price crashes in China: an artificial neural network approach
by Le Wang & Liping Zou & Ji Wu
July 2023, Volume 35, Issue 4
- 620-644 Drivers of China’s outward foreign direct investment: a comprehensive panel data analysis
by Tong Tong & Tarlok Singh & Bin Li & Lewis Liu - 670-697 The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence from China
by Weiping Li & Huirong Li & Xuan Sean Sun & Tairan Kevin Huang
August 2023, Volume 35, Issue 4
- 534-561 Mandatory carbon reporting, voluntary carbon disclosure and ESG performance
by Yan Jiang & Qingliang Tang - 594-619 Auditors’ response to earnings management after split-share structure reform in China
by Alfred Bu & Masoud Azizkhani & Alicia Jiang
April 2023, Volume 35, Issue 3
- 477-503 Social distinctions of directors and firm performance
by Suresh Ramachandra & Asheq Rahman
March 2023, Volume 35, Issue 3
- 412-431 Chevron Australia and Tax Justice Network: a case of rhetoric
by Walid El Hamad & Lee Moerman & Sanja Pupovac - 432-450 Does financial statement readability alleviate the informational disadvantage of foreign investors?
by Somya Arora & Yogesh Chauhan - 451-476 The information content of mandatory and discretionary non-GAAP earnings
by Wessel M. Badenhorst & Rieka von Well
January 2023, Volume 35, Issue 2
- 336-363 An analysis of the use of visual elements in workplace diversity disclosure
by Mahmood Momin & Sabrina Chong
June 2022, Volume 35, Issue 3
- 365-389 Culture and the decision to adopt and use social media for corporate disclosures
by Lin Ma & Asheq Rahman - 390-411 Stock market reactions of Malaysian firms and industries towards events surrounding COVID-19 announcements and number of confirmed cases
by Redhwan Aldhamari & Ku Nor Izah Ku Ismail & Haithm Mohammed Hamood Al-Sabri & Mousa Sharaf Adin Hezam Saleh
October 2022, Volume 35, Issue 2
- 181-198 Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption
by Nirupika Liyanapathirana & Chris Akroyd
November 2022, Volume 35, Issue 2
- 199-217 Employees’ perceptions and earnings benchmarks
by Jung Eun “JP” Park & Yiding Wang & Sijing Wei - 218-248 Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors
by Huu Cuong Nguyen - 249-264 Money laundering and infrastructure quality: the moderating effect of the strength of auditing and reporting standards
by Ines Amara & Imen Khelil & Anis El Ammari & Hichem Khlif
December 2022, Volume 35, Issue 2
- 265-291 The impact of strategic emphasis on the readability of narrative information in annual reports
by Minyoung Noh & Jimi Park - 292-313 Product market competition and audit fees: evidence from the Chinese manufacturing industry
by Zhenbo Zhang & Yuxuan Zhang & Mengfan Yan - 314-335 Graduate readiness for a professional career in accounting – an investigation of employers’ perspectives in Fiji
by Sandhiya Roy
September 2022, Volume 35, Issue 1
- 126-160 Do board secretaries influence annual report readability?
by Wenzhang Sun & Jiawei Zhu & Xuhui Wang - 161-179 Do state tax changes affect corporate tax aggressiveness? US evidence
by Dawei Jin & Hao Shen & Haizhi Wang & Desheng Yin
July 2022, Volume 35, Issue 1
- 66-85 How accountants responded to the financial fallout owing to the COVID-19 pandemic
by Vida Botes & Howard Davey & Daniel Esposo & Bruce Rust Smit
June 2022, Volume 35, Issue 1
- 19-49 Board characteristics, ownership concentration and SME IPO underpricing
by Nischay Arora & Balwinder Singh - 50-65 A contingency-based accountability and governance framework for the non-profit sector in the post-COVID-19 era
by Hedy Jiaying Huang
May 2022, Volume 35, Issue 1
- 1-18 The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers
by Yuen Hoong Voon & Anna Che Azmi & Sharmila Jayasingam
August 2022, Volume 35, Issue 1
- 86-104 A comparative analysis of capital structure of G-20 firms on regional basis
by Muhammad Riaz & Shu Jinghong & Umar Iqbal Siddiqi - 105-125 The increasing number of subsidiaries and stock price crash risk: evidence from the Chinese stock market
by Saisai Li & Qianhua Lei & Liuyang Ren
April 2022, Volume 34, Issue 5
- 669-686 A snapshot of sustainability assurance market in New Zealand
by Pei-Chi Kelly Hsiao & Tom Scott & Zeting Zang
May 2022, Volume 34, Issue 5
- 687-707 Disclosed qualitative factors and underpricing: an empirical evidence from Indian IPO market
by Seshadev Sahoo & Rishita Raj - 708-727 Empirical examination of the direct and moderating role of corporate social responsibility in top executive compensation
by Mahfuja Malik & Eunsup Daniel Shim - 728-747 The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)
by Charl de Villiers & Matteo La Torre & Matteo Molinari
February 2022, Volume 34, Issue 4
- 548-568 New technology and desired skills of early career accountants
by Denise Jackson & Grant Michelson & Rahat Munir - 614-633 Enhancing sustainability education in the accounting curriculum: an effective learning strategy
by Umesh Sharma & Brody Stewart - 658-668 Potential barriers towards achieving greater diversity: the case of Pasifika underrepresentation in accounting
by Peni Fukofuka & Irshad Ali
April 2022, Volume 34, Issue 4
- 536-547 Transforming assessment in accounting education to align with online learning
by Irshad Ali & Anil K. Narayan & Dilani Gedera - 595-613 User perceptions of cloud-based small business accounting software
by Jemmi Mauricette & Paul Wells & Jarrod Haar - 634-657 The impact of ownership structure and corporate governance on energy intensity: evidence from Indian business groups
by Nemiraja Jadiyappa & Emily Hickman & Namrata Saikia
May 2022, Volume 34, Issue 4
- 569-584 The transformation to data analytics in Big-Four financial audit: what, why and how?
by Angela Liew & Peter Boxall & Denny Setiawan - 585-594 Artificial intelligence and the changing landscape of accounting: a viewpoint
by John Kommunuri
April 2022, Volume 34, Issue 3
- 426-450 Does top management team’s job mobility experience matter for corporate innovation?
by Jing Jia & Zhongtian Li & Yuanyuan Hu & Baoshan Tao - 451-478 Quality of voluntary modern slavery disclosures: top Australian listed companies
by Kathyayini Kathy Rao & Roger Leonard Burritt & Katherine Christ - 479-513 Implementing environmental protection tax in China: an alternative framework
by Wei Cai & Min Bai & Howard Davey
March 2022, Volume 34, Issue 3
- 399-405 Publishing literature reviews
by Ahsan Habib - 406-425 What happens to the stock market during the COVID-19 pandemic? A systematic literature review
by Puspita Ghaniy Anggraini & Evy Rahman Utami & Eva Wulandari
February 2022, Volume 34, Issue 3
- 385-398 Correlation between distribution of cash dividends from capital reserves, ultimate controlling shareholders and corporate governance
by Yen-Yu Liu & Pin-Sheng Lee & Chih-Hao Yang
January 2022, Volume 34, Issue 2
- 274-292 Accounting firms’ talent management practices: perceived importance and its impact on auditors’ performance
by Ramesh Ruben Louis & Noor Adwa Sulaiman & Zarina Zakaria - 293-309 Changes in the effect of corporate tax avoidance on the cost of debt over the past 25 years
by Sungsil Lee
February 2022, Volume 34, Issue 2
- 310-332 The impact of international work experience, functional background and career concerns on CEO investment decisions
by Chih-Wei Peng & She-Chih Chiu - 333-357 Does syndicate structure create value for initial public offerings? An empirical investigation for the Indian market
by Seshadev Sahoo & Abhimanyu Sahoo - 358-382 Corporate environmental disclosure and local government environmental oversight in China
by Wei Qian & Ping Zhu & Carol Tilt
November 2021, Volume 34, Issue 4
December 2021, Volume 34, Issue 2
- 225-248 Bridging the employability skills gap: going beyond classroom walls
by Lin Mei Tan & Fawzi Laswad & Frances Chua - 249-273 Does the expertise of outsourced IAF providers affect audit efficiency? Empirical evidence from an emerging market
by Saeed Rabea Baatwah & Waddah Kamal Hassan Omer & Khaled Salmen Aljaaidi
November 2021, Volume 34, Issue 2
- 197-224 The effects of state ownership and tax rate cuts on accounting conservatism: evidence from Vietnam
by Ben Le & Paula Hearn Moore
October 2021, Volume 34, Issue 1
- 127-155 Effect of mandatory sustainability disclosure announcements:cross-country evidence
by Zhongtian Li & Jing Jia - 156-173 Determinants ofde jureadoption of international financial reporting standards: a review
by Maria Ming Bengtsson
August 2021, Volume 34, Issue 1
- 1-22 Sunk costs and quasi-hyperbolic discounting: keeping profitable commitments by considering sunk costs
by Brian Knox - 23-48 Advancing empowerment research in management control: the effects of access to information and deadlines
by Vincent Bicudo de Castro & VG Sridharan - 49-69 Informational role of futures volume for spot volatility
by Shailesh Rastogi & Vikas Tripathi & Sunaina Kuknor - 70-104 Investigating green investment payoff in China
by Qi Chen & Mary Low - 105-126 Sponsor ownership and IPO initial return: evidence from Pakistan stock exchange
by Waqas Mehmood & Rasidah Mohd-Rashid & Abd Halim Ahmad & Saqib Amin
November 2021, Volume 34, Issue 1
- 174-196 Gross profit manipulation in emerging economies: evidence from India
by Manish Bansal & Ashish Kumar & Vivek Kumar
March 2021, Volume 33, Issue 5
- 555-567 COVID-19 and deferred tax reversals
by Jilnaught Wong & Norman Wong & Willow Yangliu Li
August 2021, Volume 33, Issue 5
- 616-624 A reflective commentary about teaching international non-accounting postgraduates amid COVID-19
by Sue Yong - 625-635 Australian market response to COVID-19 as moderated by social media
by Vinicius Mothé Maia & Roberto Tommasetti & Marcelo Alvaro da Silva Macedo - 636-651 Accounting education in a Latin American country during COVID-19: proximity at a distance
by Hugo A. Macias & Ruth Alejandra Patiño-Jacinto & Maria-Fanny Castro
June 2021, Volume 33, Issue 5
- 568-577 Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities
by Matteo Molinari & Charl de Villiers - 578-595 COVID-19 news in USA and in China: which is suitable in explaining the nexus among Bitcoin and Gold?
by Abdelkader Derbali & Kamel Naoui & Lamia Jamel
September 2021, Volume 33, Issue 5
- 652-664 Accounting at your service: university survival, recovery and revolution from COVID-19
by Frederick Ng
July 2021, Volume 33, Issue 5
- 596-602 New Zealand Government’s budgetary response to the COVID-19 pandemic
by Anil K. Narayan & John Kommunuri - 603-615 Coping with the COVID-19 crisis: an analysis of Twitter communication of companies
by Sabrina Chong & Mahmood Momin
June 2021, Volume 33, Issue 4
- 417-434 Indirect financial distress costs in non-financial firms: evidence from an emerging market
by Muhammad Farooq & Amna Noor & Shahzadah Fahed Qureshi & Zahra Masood Bhutta
August 2021, Volume 33, Issue 4
- 525-548 CFO attributes and accounting conservatism: evidence from Malaysia
by Ismaanzira Ismail & Rohami Shafie & Ku Nor Izah Ku Ismail
July 2021, Volume 33, Issue 4
- 397-416 Nonprofit expense management and the zero-profit threshold
by Stephanie Monteiro Miller - 435-458 Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country
by Yousuf Kamal - 459-473 Does Shariah compliance affect corporate cash holdings and cash adjustment dynamics? Evidence from Malaysia
by Moncef Guizani & Gaafar Abdalkrim - 474-504 Internal audit use, earnings quality and external audit fees
by Nishaal Prasad & David Hay & Li Chen - 505-524 The practices of Shariah governance systems of Islamic banks in Bangladesh
by Md. Kausar Alam & Md. Mizanur Rahman & Fakir Tajul Islam & Babatunji Samuel Adedeji & Md. Abdul Mannan & Mohammad Sahabuddin
June 2021, Volume 33, Issue 3
- 347-360 Moderating effect of investor demand: privatized IPOs and flipping activity in the Pakistan IPO market
by Ayesha Anwar & Rasidah Mohd-Rashid - 376-396 The impact of corporate social responsibility on financial distress: evidence from developing economy
by Muhammad Farooq & Amna Noor
March 2021, Volume 33, Issue 3
- 257-273 A question of balance: study–work–life, perspectives from accounting students
by Nicola J. Beatson & Paul de Lange & Heinrich Oosthuizen - 301-321 Ownership concentration, foreign ownership and auditing: evidence from SMEs in Latin America
by Dengjun Zhang & Yuquan Cang
May 2021, Volume 33, Issue 3
- 322-346 Do anchor investors affect long run performance? Evidence from Indian IPO markets
by Abhishek Kumar & Seshadev Sahoo - 361-375 Option informativeness before earnings announcements and under real activity manipulation
by Xiang Gao & Jiahao Gu & Yingchao Zhang
February 2021, Volume 33, Issue 3
- 274-300 “Look on the bright side”: CEO optimism and firms' market valuation
by Salah Alshorman & Martin Shanahan
February 2021, Volume 33, Issue 2
- 165-178 COVID-19 pandemic and connectedness across financial markets
by Muhammad Abubakr Naeem & Saba Sehrish & Mabel D. Costa - 199-211 The economics and accounting for COVID-19 wage subsidy and other government grants
by Jilnaught Wong & Norman Wong
June 2021, Volume 33, Issue 2
- 238-245 Accounting for leases – lessons from COVID-19
by Alan Teixeira
May 2021, Volume 33, Issue 2
- 189-198 COVID-19 and sustainability reporting: what are the roles of reporting frameworks in a crisis?
by Ramona Zharfpeykan & Frederick Ng - 246-254 Pandemic and the performing arts in New Zealand
by Suresh Ramachandra
March 2021, Volume 33, Issue 2
- 179-188 Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms
by David Hay & Karen Shires & Debbie Van Dyk - 212-220 Does tax policy fit in the portfolio of COVID-19 responses?
by Kerrie Sadiq & Richard Krever
April 2021, Volume 33, Issue 2
- 231-237 Rethinking insolvency law amid the COVID-19 pandemic
by James Routledge
July 2021, Volume 33, Issue 2
- 221-230 Nonprofit impact measurement and collaboration
by Cherrie Yang
July 2021, Volume 33, Issue 1
- 6-19 Does performance evaluation kill creativity? A(re) interpretation of existing literature
by Gerhard Speckbacher
August 2021, Volume 33, Issue 1
- 1-5 Editorial
by Ralph Adler & Mansi Mansi & Rakesh Pandey
January 2021, Volume 33, Issue 1
June 2021, Volume 33, Issue 1
- 20-35 Challenges of subjectivity in team performance evaluation
by Markus Arnold
December 2020, Volume 33, Issue 1
- 81-113 Do financial analysts discourage or encourage corporate fraud? Empirical evidence from China
by Hui Liu & Bei Yang & Junrui Zhang
March 2020, Volume 33, Issue 1
- 36-63 Analysis of balanced scorecard usage by private companies
by Divesh Sharma & Umesh Sharma
November 2020, Volume 33, Issue 1
- 114-141 Female board directorship and earnings management
by Yosra Mnif & Imen Cherif
May 2020, Volume 33, Issue 1
- 64-80 Multidimensional performance evaluation styles: budget rigidity and discretionary adjustments
by Keita Masuya & Eisuke Yoshida
September 2020, Volume 32, Issue 4
- 495-517 How does real earnings management respond to the 2007-2008 financial crisis?
by Zhigang Li & Yuan-Teng Hsu & Xiang Gao
June 2020, Volume 32, Issue 4
- 421-442 The mediating role of management control system characteristics in the adoption of management accounting techniques
by Mayada Abd El-Aziz Youssef & Esam E. Moustafa & Habib Mahama
August 2020, Volume 32, Issue 4
- 475-493 Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS
by Lan Anh Nguyen & Gillian Vesty & Michael Kend & Quan Nguyen & Brendan O'Connell
November 2020, Volume 32, Issue 4
- 443-474 Female CEOs and investment efficiency: evidence from an emerging economy
by Irfan Ullah & Muhammad Ansar Majeed & Hong-Xing Fang & Muhammad Arif Khan - 519-541 Decoupling stock price momentum from accounting fundamentals
by Irfan Safdar - 543-562 The impact of the 2012 NZX listing rule change on board composition and company performance
by Glenn Boyle & Sanghyun Hong & Michael Foley - 563-584 Determining factors of key audit matter disclosure in Thailand
by Suneerat Wuttichindanon & Panya Issarawornrawanich - 585-600 Do institutional investors stabilize stock returns? Evidence from emerging IPO markets
by Konpanas Dumrongwong
June 2020, Volume 32, Issue 3
- 391-419 Intensity of product market competition, institutional environment and accrual quality
by Khairul Anuar Kamarudin & Akmalia Mohamad Ariff & Wan Adibah Wan Ismail
March 2020, Volume 32, Issue 3
- 305-321 The interaction effect of quantity and characteristics of accounting measures on performance evaluation
by Koichi Hioki & Eiichiro Suematsu & Hiroshi Miya
May 2020, Volume 32, Issue 3
- 355-390 Using arguments and myths to lobby over controversial accounting issues: evidence from Japan
by Noriyuki Tsunogaya & Andreas Hellmann
April 2020, Volume 32, Issue 3
- 323-334 The effect of earnings management on shareholder value and the role of board gender diversity
by Viput Ongsakul & Pornsit Jiraporn & Young Sang Kim - 335-353 The demand and supply timely financial reports
by Mazen Al-Mulla & Michael E. Bradbury
January 2020, Volume 32, Issue 2
- 125-146 Geographical diversification and corporate liquidity in Malaysia: a quantile regression approach
by Shaista Wasiuzzaman
February 2020, Volume 32, Issue 2
- 147-175 Characteristics of auditors’ non-audit services and accruals quality in Malaysia
by Wahab Effiezal Aswadi Abdul & Wan Zurina Nik Abdul Majid & Iman Harymawan & Dian Agustia - 177-195 Global financial crisis, foreign portfolio investment and volatility
by Abdelkader Derbali & Ali Lamouchi - 197-215 How does interactive use of budgets affect creativity?
by Eddy Mayor Putra Sitepu & Ranjith Appuhami & Sophia Su
March 2020, Volume 32, Issue 2
- 217-237 Board characteristics and life insurance efficiency in South Africa
by Abdul Latif Alhassan & Mary-Ann Afua Boakye - 239-254 Impact of pricing mechanism on IPO oversubscription: evidence from Pakistan stock exchange
by Waqas Mehmood & Rasidah Mohd-Rashid & Abd Halim Ahmad - 255-270 The impact of government ownership on the cost of debt and valuation of Vietnamese listed companies
by Ben Le - 271-303 A review of money laundering literature: the state of research in key areas
by Milind Tiwari & Adrian Gepp & Kuldeep Kumar
January 2020, Volume 32, Issue 1
- 20-31 Is the balance sheet method of deferred tax informative?
by Kim Mear & Michael Bradbury & Jill Hooks - 32-53 Crafting careers in accounting: redefining gendered selves
by Mohini Vidwans & Rosemary Ann Du Plessis - 54-81 Board, audit committee, ownership and financial performance – emerging trends from Thailand
by Omar Al Farooque & Wonlop Buachoom & Lan Sun - 82-95 A closing call’s impact on market quality: evidence from Abu Dhabi stock exchange
by Eda Orhun
December 2019, Volume 32, Issue 1
- 96-124 Managers’ stock-based compensation and disclosures of high proprietary cost information
by Luminita Enache & Jae Bum Kim
November 2019, Volume 32, Issue 1
- 1-19 Charities’ new non-financial reporting requirements: preparers’ insights
by Jill Hooks & Warwick Stent
November 2019, Volume 31, Issue 4
- 553-573 CSR and tax: a study in the transition from an ‘aggregate’ to ‘real entity’ view of corporations
by Bronwyn McCredie & Kerrie Sadiq - 574-601 The effect of components of tax saving on tax disclosure
by Mahfoudh Hussein Mgammal - 602-625 Business tax to value-added tax reform in China
by Zhiyuan Wang & Jagdeep Singh-Ladhar & Howard Davey - 626-645 Progressive tax: a proposal for customer loyalty programmes
by Teresa Michelle Pidduck & Karen Odendaal & Michelle Kirsten & Lauren Anne Pleace & Kaylee De Winnaar - 646-671 A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region
by Nizar Mohammad Alsharari - 672-694 Intellectual capital efficiency and bank’s performance
by Amina Buallay & Richard Cummings & Allam Hamdan - 695-710 Economies of scale: the case of KiwiSaver fees
by Aaron Gilbert & Ayesha Scott & Shuohan Xu - 711-730 Meaning, perceptions and use of lean – a New Zealand perspective
by Kim Thornton & Nirmala Nath & Yuanyuan Hu & Jing Jia
June 2019, Volume 31, Issue 3
- 358-375 Levers of control, management innovation and organisational performance
by Kevin Baird & Sophia Su & Rahat Munir - 376-393 A proposed methodology for evaluating the quality of performance management systems
by Xavier Sales - 394-412 Self-efficacy and self-regulatory factors as impediments to Pasifika students’ success in accounting education
by Irshad Ali & Anil K. Narayan - 413-437 Quality versus volume of carbon disclosures and carbon reduction targets
by Anup Kumar Saha & Bipasha Saha & Tonmoy Choudhury & Ferry Jie - 462-496 The informativeness of impression management − financial analysts and rhetorical style of CEO letters
by Beibei Yan & Walter Aerts & James Thewissen
July 2019, Volume 31, Issue 3
- 438-461 Risk management committee and risk management disclosure: evidence from Australia
by Jing Jia & Zhongtian Li & Lois Munro - 523-548 The revenue persistence of US accounting firms: impacts of SOX and financial crisis
by KiKyung Song & Eunyoung Whang
May 2019, Volume 31, Issue 3
- 313-335 Photographs depicting CSR: captured reality or creative illusion?
by Sabrina Chong & Anil K. Narayan & Irshad Ali - 336-357 The impact of multimarket contacts on bank stability in Vietnam
by Tu DQ Le & Son H. Tran & Liem T. Nguyen - 497-522 IFRS adoption, financial reporting quality and cost of capital: a life cycle perspective
by Ahsan Habib & Md. Borhan Uddin Bhuiyan & Mostafa Monzur Hasan
April 2019, Volume 31, Issue 2
- 232-257 KiwiSaver fund performance and asset allocation policy
by Huong Dieu Dang - 258-274 Water accounting knowledge pathways
by Joanne Tingey-Holyoak & John D. Pisaniello - 275-287 Progression to intermediate level courses; is a “pass” enough?
by Nicola J. Beatson & David A.G. Berg & Jeffrey K. Smith & Christine Smith-Han - 288-307 Strategic performance measurement system,firm capabilities andcustomer-focused strategy
by Yuliansyah Yuliansyah & Ashfaq Ahmad Khan & Arief Fadhilah
March 2019, Volume 31, Issue 2
- 182-207 Pride or prejudice: accounting and Polynesian entrepreneurs
by Sue Yong - 208-231 Integration duration of post-merger and leverage dynamics of mergers: theory and evidence
by Yao Cheng
March 2019, Volume 31, Issue 1
- 2-18 Key issues and challenges in stakeholder engagement in sustainability reporting
by Amanpreet Kaur & Sumit K. Lodhia - 43-62 Evaluating qualitative research in management accounting using the criteria of “convincingness”
by Nizar Mohammad Alsharari & Mohammed Al-Shboul - 63-83 Effect of target-and-incentive-consistency of unexpected positive earnings news on investors’ responses to corporate social responsibility performance
by Lei Wang - 84-109 Factors influencing sustainability reporting by Sri Lankan companies
by Dinithi Dissanayake & Carol Tilt & Wei Qian - 110-132 Assessing the impact of the new auditor’s report
by Hong Li & David Hay & David Lau - 133-158 Does pension plan reporting readability affect earnings volatility?
by Ruey-Ching Lin & Tsung-Kang Chen & Yi-Jie Tseng & Chih-Kai Chang - 159-180 Crossing disciplines
by Marcelle Holdaway
August 2018, Volume 31, Issue 1
- 19-42 Corporate governance and risk taking: the role of board gender diversity
by Heba Abou-El-Sood
November 2018, Volume 30, Issue 4
- 410-432 Impact of financial leverage on profitability of listed manufacturing firms in China
by Ilhan Dalci - 433-443 Accountability reporting objectives of Māori organizations
by Russell Craig & Rawiri Taonui & Susan Wild & Lũcia Lima Rodrigues - 444-462 How and why did regulatory governance fail finance company directors in New Zealand?
by Christina Chiang & Paul Wells - 463-481 On the ability of New Zealand actively managed funds to generate outperformance in their domestic equity allocations
by Bart Frijns & Ivan Indriawan