Australian Accounting Review

1991 - 2024

Current editor(s): Linda M. English

From CPA Australia
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Volume 34, issue 2, 2024

Insights for Senior Accounting Managers pp. 99-100

Yaowen Shan and Sue Wright

Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies pp. 101-132

Luckmika Perera, Thusitha Dissanayake, Sutharson Kanapathippillai and Steven Dellaportas

The (Lack of) Progress in Accountancy Professionalisation: Insights from Non‐accountants in Portugal pp. 133-155

Fernanda Leão and Delfina Gomes

Top Management Team Incentive Dispersion and Managerial Efficiency pp. 156-177

Hongkang Xu, Rachana Kalelkar and Long Liu

Does Readability Improve Investors’ Understanding of Hedging Positions? pp. 178-186

Wenhuan Liu, Yue Yan, Bin Li and Chaosha Yang

Volume 34, issue 1, 2024

Risk and Sustainability Issues pp. 3-3

Yaowen Shan and Sue Wright

Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation pp. 4-28

Iryna Alves, Miguel Limão and Sofia M. Lourenço

Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership pp. 29-54

Md. Borhan Uddin Bhuiyan, Solomon Opare and Zahir Ahmed

Managing Trade‐Offs Between Environmental, Social, Governance and Financial Sustainability in State‐Owned Enterprises: Insights from an Emerging Market pp. 55-73

Adeyemi Adebayo and Barry Ackers

Classification Shifting and Future Stock Price Crash Risk pp. 74-96

Juhee Hwang, Cheol Lee and Giman Nam

Volume 33, issue 4, 2023

Focus on the Future pp. 335-335

Yaowen Shan and Sue Wright

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective pp. 336-351

Roger L. Burritt, Stefan Schaltegger and Katherine Leanne Christ

Tax Haven Use and Related‐Party Transactions: Evidence from Australia pp. 352-374

Abdullah Almutairi, Baban Eulaiwi, Robert Evans and Grantley Taylor

The Impact of the Tone of a Prospectus on IPO Underpricing: Evidence from China pp. 375-390

Jun Qi, Qinwei Chi, Ni Yang and Junyan Ouyang

The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants pp. 391-406

Denise Jackson, Julia Richardson, Grant Michelson and Rahat Munir

Volume 33, issue 3, 2023

Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices pp. 229-229

Yaowen Shan and Sue Wright

Commentary: Climate‐Related Risks Disclosures in the Notes to Financial Statements: Descriptive Evidence from Australia pp. 230-236

Ao Li and Eric C.T. Lee

The Real Effects of Analyst Research Quality: Evidence from the Adoption of the Broker Protocol pp. 237-261

Petya Platikanova

Internal Information Quality and Corporate Employment Decisions pp. 262-283

Ahrum Choi, Woo‐Jong Lee, Yong Gyu Lee and Gaoguang Zhou

Shareholders’ Perception of Auditor Type and Timing of Auditor Engagement: Evidence from Auditor Ratification pp. 284-301

Jennifer K. Howard, Myungsoo Son and Hakjoon Song

Accounting For Digital Assets pp. 302-312

Andrew B. Jackson and Steven Luu

On Accounting Firms Serving Small and Medium‐Sized Enterprises: A Review, Synthesis and Research Agenda pp. 313-332

Zahid Ali and Ghulam Mustafa

Volume 33, issue 2, 2023

Keeping up with the Changing World of Accounting pp. 109-109

Yaowen Shan and Sue Wright

Some Prognostications: Artificial Intelligence and Accounting pp. 110-113

Ron Weber

The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type pp. 114-134

Nicolás Gambetta, Laura Sierra‐García, María Antonia García‐Benau and Josefina Novejarque‐Civera

The Value‐relevance of Fair Value Measurement for Inventories pp. 135-159

Wessel M Badenhorst and Rieka von Well

Auditor Assignments and Audit Quality pp. 160-187

Yongliang Wu, Zihui Li, Min Zhang and Shengbao Zhai

Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders pp. 188-202

David J. Gilchrist, Andrew West and Yuyu Zhang

Accounting for Corporate Human Rights: Literature Review and Future Insights pp. 203-226

Walaa Wahid ElKelish*

Volume 33, issue 1, 2023

Editorial pp. 3-4

Yaowen Shan and Sue Wright

Accounting for Intangible Assets: Thinking It Through pp. 5-13

Stephen Penman

Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals pp. 14-30

Odysseas Pavlatos and Hara Kostakis

Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less pp. 31-45

Karen‐Ann M. Dwyer, Niamh M. Brennan and Collette E. Kirwan

Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework pp. 46-65

Dominic Cyr, Suzanne Landry and Anne Fortin

Bayesian Investor Belief Updating Speed and Market Underreaction to Earnings Announcements pp. 66-85

Yan Han, Xin Cui, Gloria Y. Tian and Peipei Wang

The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms pp. 86-105

He Xiao and Jianqun Xi

Volume 32, issue 4, 2022

Research on Application and Impact of IFRS 9 Financial Instruments pp. 409-410

Michael Bradbury and Bryan Howieson

Classification of Equity Instruments under IFRS 9: Determinants and Consequences pp. 411-426

Inês Pinto and Ana Isabel Morais

Does OCI Presentation for Equity Financial Assets Matter? pp. 427-439

Zeting Zang, Humayun Kabir and Tom Scott

Long and Short‐term Investments by European Banks – Trends Since the IASB Published IFRS 9 pp. 440-459

Edgar Löw and Marc Erkelenz

Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports pp. 460-472

Garry D. Carnegie, Paolo Ferri, Lee D. Parker, Shannon I. L. Sidaway and Eva E. Tsahuridu

Volume 32, issue 3, 2022

Going Concern Uncertainty: What Do Firms Disclose? pp. 294-314

Michael Bradbury, Neil Fargher, Brad Potter and Stephen Taylor

Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice pp. 315-333

Shan Zhou

The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations pp. 334-351

Warren Maroun, Wayne van Zijl, Rottok Chesaina and Robert Garnett

The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi‐experiment in China pp. 352-366

Zihui Xu, Zifan Chen, Lixing Deng and Yan Yu

Financial Literacy and Retirement Spending: A University Student Perspective pp. 367-387

Jeremy Richardson, Karen Alpert, Mark Tanner and Jacqueline Birt

The Impact of Lessee and Lessor Accounting in Local Councils pp. 388-395

Nafiz Fahad and Tom Scott

Task Force on Climate‐related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series pp. 396-405

Wai Fong Chua, Ramana James, Adrian King, Eric Lee and Naomi Soderstrom

Volume 32, issue 2, 2022

Recent Developments in Sustainability Reporting pp. 151-155

Bill Edge

Accounting and First Nations: A Systematic Literature Review and Directions for Future Research pp. 156-180

Ellie Norris, Shawgat Kutubi and Steven Greenland

A Recent Survey of GHG Emissions Reporting and Assurance pp. 181-187

Judy Ryan and Demi Tiller

Corporate Environmental Performance and Financial Distress: Evidence from Australia pp. 188-200

Jing Jia and Zhongtian Li

Impact of Depreciation Information on Capital Budgeting among Local Governments: A Survey Experiment pp. 201-213

Makoto Kuroki

Questioning the Ability of the Discussion Paper Business Combinations under Common Control in Improving Decision Usefulness pp. 214-219

Aziz El Barnoussi and Ferdy van Beest

An Evaluation of Business Model Disclosures in Integrated Reports pp. 220-237

Thomas Gutmayer, Dannielle Cerbone and Warren Maroun

COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings pp. 238-266

Jie Hao and Viet T. Pham

Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China pp. 267-289

Shuolei Xu, Fangjun Wang, Charles P. Cullinan and Nanyan Dong

Volume 32, issue 1, 2022

Editorial pp. 3-4

Yaowen Shan and Sue Wright

Does Corporate Social Responsibility Enhance Financial Performance? Evidence from Australia pp. 5-18

Nguyen Van Ha, Frank Agbola and Bobae Choi

Non‐GAAP Earnings Disclosure Trends in New Zealand pp. 19-35

Mariela Carvajal, David H. Lont and Tom Scott

Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review pp. 36-62

Zubir Azhar, Ervina Alfan, Krishnen Kishan and Nurul Husna Assanah

The Corporate Governance Role of Audit Committees: Through the Lenses of New Zealand Institutional Investors pp. 63-76

Julia Yonghua Wu, Ronán Feehily and Beverley Rae Lord

Impact of CLERP 9 Reforms: A Longitudinal Analysis pp. 77-90

Peter Michael Robinson and Olav Muurlink

Accounting for Zoo Animals: It Is a Jungle Out There pp. 91-105

Malcolm Abbott and Angela Tan‐Kantor

Management of Charitable Program Expense Ratios in the Charity Sector pp. 106-123

Dominic Cyr, Suzanne Landry and Anne Fortin

Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems pp. 124-140

Odysseas Pavlatos and Hara Kostakis

The Effect of Capitalising Operating Leases On Charities pp. 141-148

Nafiz Fahad and Tom Scott