Australian Accounting Review

1991 - 2024

Current editor(s): Linda M. English

From CPA Australia
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Volume 22, issue 4, 2012

Editorial pp. 317-317

Tyrone M. Carlin

Ten Years of IFRS: Reflections and Expectations pp. 318-318

Philip Brown and Ann Tarca

Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research pp. 319-330

Philip Brown and Ann Tarca

Some Implications of IFRS Adoption for Accounting Education pp. 331-340

Beverley Jackling, Bryan Howieson and Riccardo Natoli

International Financial Reporting Standards in an Emerging Economy: Lessons from Romania pp. 341-352

Nadia Albu and Cătălin Nicolae Albu

Accountability Beyond the Headlines: Why Not-for-profit Organisations Need to Communicate Their Own Expenditure Stories pp. 353-370

Christine Ryan and Helen Irvine

Client Importance and Auditor Independence: The Effect of the Asian Financial Crisis pp. 371-383

Gaoguang (Stephen) Zhou and Xindong (Kevin) Zhu

Corporate Commitment to Sustainability – Is it All Hot Air? An Australian Review of the Linkage between Executive Pay and Sustainable Performance pp. 384-397

Craig Deegan and Muhammad Islam

Accounting-based Risk Measurement: An Alternative to Capital Asset Pricing Model Derived Discount Factors pp. 398-406

Steven Toms

Accounting Journal Rankings, Authorship Patterns and the Author Affiliation Index pp. 407-417

Kam C. Chan, Jamie Y. Tong and Feida Zhang

Volume 22, issue 3, 2012

Editorial pp. 223-223

Tyrone M. Carlin

Ten Years of IFRS: Reflections and Expectations pp. 224-224

Philip Brown and Ann Tarca

Personal Reflections on Ten Years of the IASB pp. 225-238

Warren McGregor

The Changing IASB and AASB Relationship pp. 239-243

Kevin M. Stevenson

How the IASB Interacts with Domestic Standard Setters – A Network of Standard Setters pp. 244-245

Jess Lyon

Stop and Smell the Roses pp. 246-247

Paul Pacter

IFRS in the United States – Developments and Current Status pp. 248-256

Holger Erchinger

IFRS in the United States: If, When and How pp. 257-274

Donna L. Street

Discipline-Informed Approaches to Water Accounting pp. 275-285

Keryn Chalmers, Jayne Godfrey and Brad Potter

New Media and External Accounting Information: A Critical Review pp. 286-302

Gregory D. Saxton

An Analysis of Submissions on Proposed Regulations for Audit and Assurance in New Zealand pp. 303-316

Marion Davis and David Hay

Volume 22, issue 2, 2012

Corporate Groups: Unresolved Issues pp. 115-116

Sandra van der Laan

Accountable Governance in Corporate Groups: The Interrelationship of Law and Accounting pp. 117-128

Tom Hadden

Challenging the Limited Liability of Parent Companies: A Reform Agenda for Piercing the Corporate Veil pp. 129-141

Helen Anderson

Superannuation in Society: What are the Accountability Relationships and is there a Role for (Group) Accounting? pp. 142-154

Isabel Gordon

Legally-Recognised Group Structures: An Exploratory Analysis pp. 155-176

Tina Huynh, Demetris Christodoulou and Sandra van der Laan

Not-For-Profit Ratios for Financial Resilience and Internal Accountability: A Study of Australian International Aid Organisations pp. 177-194

Christine Ryan and Helen Irvine

Greenhouse Gas and Energy Audits under the Newly Legislated Australian Audit Determination: Perceptions of Initial Impact pp. 195-207

Nonna Martinov-Bennie and Rochel Hoffman

Climate Change Policy in Australia: Organisational Responses and Influences pp. 208-222

Kathleen Herbohn, Paul Dargusch and John Herbohn

Volume 22, issue 1, 2012

A Review of the Role of Financial Reporting in the Global Financial Crisis pp. 1-14

Matt Pinnuck

Commentary: Financial Reporting and Financial Stability: Causes and Effects pp. 15-17

Brian Singleton-Green

Did Australian Firms Choose to Switch to Reporting Operating Cash Flows Using the Indirect Method? pp. 18-24

David Bond, Martin Bugeja and Robert Czernkowski

Corporate Disclosures of the Major Sources of Estimation Uncertainties pp. 25-39

Diane M. Mayorga and Baljit K. Sidhu

Accounting Policies in the Extractive Industry: A Global and a Turkish Perspective pp. 40-50

Aydin Karapinar, Figen Zaif and Salih Torun

Commentary: The US and IFRS: Which Way Ahead? pp. 51-53

Brian Singleton-Green

The ‘Cost’ of Climate Change: How Carbon Emissions Allowances are Accounted for Amongst European Union Companies pp. 54-67

Peter Warwick and Chew Ng

Career Progression of Female Accountants in the State Public Sector pp. 68-85

Lisa Cullen and Theo Christopher

The Impact of IFRS Adoption on Public Sector Financial Statements pp. 86-102

Kathryn Trewavas, Nives Botica Redmayne and Fawzi Laswad

The Existence and Composition of Audit Committees in the New Zealand Public Sector pp. 103-113

Elizabeth A. Rainsbury, Sue Malthus and Patsie Anne Capper

Volume 21, issue 4, 2011

Corporate Governance, Standards and Enforcement pp. 315-316

Stephen L. Taylor

Shareholder Requirements for Compulsory Environmental Information in Annual Reports and on Websites pp. 317-326

Charl de Villiers and Chris van Staden

Profit or Prophet? A Case Study of the Reporting of Non-GAAP Earnings by Australian Banks pp. 327-339

Julie Sek & Stephen Taylor

The One.Tel Collapse: Lessons for Corporate Governance pp. 340-351

Reza Monem

The Impact of Quasi-Regulatory Reforms on Boards and Their Committees During the Period 2001–2007 pp. 352-364

Zoltan Matolcsy, Jonathan Tyler and Peter Wells

Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions pp. 365-382

Christoph Endenich, Michael Brandau and Andreas Hoffjan

The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions pp. 383-396

Stuart Kells

Commentary: Where You Sit Is What You See: The Seven Deadly Sins of Performance Auditing. Implications for Monitoring Public Audit Institutions pp. 397-405

Pat Barrett

Your Governance or Mine? pp. 406-417

Andrew Ferguson, Matthew Grosse, Stephen Kean and Tom Scott

Volume 21, issue 3, 2011

Financial Reporting and Audit Quality pp. 203-203

Gary S. Monroe

Earnings Management in Australian Corporations pp. 205-221

Mark Wilson

Measures of the Timeliness of Earnings pp. 222-234

Philip Brown, Glen W. Dobbie and Andrew B. Jackson

The Communicative Value of the Auditor's Report pp. 235-252

Paul J. Coram, Theodore J. Mock, Jerry L. Turner and Glen L. Gray

The Relative Importance of Audit Quality Attributes pp. 253-265

Alan Kilgore, Renee Radich and Graeme Harrison

Captured Legislators and Their Twenty Billion Dollar Annual Superannuation Cost Legacy pp. 266-281

Sue Taylor

The Dempster-Shafer Theory: An Introduction and Fraud Risk Assessment Illustration pp. 282-291

Rajendra P. Srivastava, Theodore J. Mock and Lei Gao

Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector pp. 292-301

Sarah Adams and Roger Simnett

Determinants of Financial Ratio Disclosure Patterns of Australian Listed Extractive Companies pp. 302-314

Grantley Taylor and Greg Tower

Volume 21, issue 2, 2011

A Comparison of the Local Authority Adoption of Risk Management in England and Australia pp. 111-123

Paul M. Collier and Margaret Woods

Direct or Indirect Cash Flow Statements? pp. 124-130

Michael Bradbury

Accounting for Contaminated Sites: How Transparent are Australian Companies? pp. 131-153

Sophia Ji and Craig Deegan

International Firm Lobbying and ED 8 Operating Segments pp. 154-166

Dean Katselas, Jacqueline Birt and Xin Hao Kang

Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender pp. 167-182

Gregory A. Liyanarachchi and Ralph Adler

The Differential Impact of the Force of Law Australian Auditing Standards pp. 183-192

Angela Hecimovic and Nonna Martinov-Bennie

Price Setting Practices in Australian Local Government pp. 193-201

Garry D. Carnegie, Jacqueline Tuck and Brian West

Volume 21, issue 1, 2011

To What Extent has Financial Accounting Contributed to the Global Financial Crisis? pp. 1-2

Matthew Pinnuck

GFC or KFC?: How Standard Setters Were Battered and Fried pp. 3-13

Bryan Howieson

Asset Write-downs: Evidence from 2001–2008 pp. 14-21

Nasser A. Spear and Alexandra M. Taylor

Audit Reports in Australia during the Global Financial Crisis pp. 22-31

Yang Xu, Alicia Liwei Jiang, Neil Fargher and Elizabeth Carson

The Performance of Equity Analysts During the Global Financial Crisis pp. 32-43

Baljit Sidhu and Hwee Cheng Tan

Predicting the Failure of Developmental Gold Mining Projects pp. 44-53

Andrew Ferguson, Greg Clinch and Stephen Kean

The Association Between Earnings and Returns and Macroeconomic Performance: Evidence from Australia, the US and China pp. 54-63

Greg Clinch and Zi Wei

Management Controls in Public–Private Partnerships: An Analytical Framework pp. 64-79

Ranjith Appuhami, Sujatha Perera and Hector Perera

Carbon Management Accounting: Explaining Practice in Leading German Companies pp. 80-98

Roger L. Burritt, Stefan Schaltegger and Dimitar Zvezdov

Commentary: Performance Audit of PPPs – Getting the Basics Right pp. 99-106

Pat Barrett

Commentary: On the Desirability of Common Financial Reporting Standards for Business and Government pp. 107-110

William W. Holder