All Stories

  1. Proposed Merger Between Australian Standard‐Setting Bodies: Summary of a Panel Session
  2. The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality
  3. Groups of politically connected firms, political uncertainty and earnings credibility in Pakistan
  4. Research on Application and Impact of IFRS 9 Financial Instruments
  5. Auditor's responses to changes in risk
  6. Auditor Concentration, Auditor Choice and Audit Quality
  7. Auditor, client and investor consequences of the enhanced auditor's report
  8. Business Combinations under Common Control: Further Considerations
  9. The use and usefulness of equity accounting
  10. Editorial: Assurance beyond the annual report
  11. How the XRB Uses Research in Setting Accounting and Assurance Standards
  12. What accounting standards were the cause of enforcement actions following IFRS adoption?
  13. An Analysis of the IASB’s Dissenting Opinions
  14. The ability of deferred tax to predict future tax
  15. Do managers forecast asymmetric cost behaviour?
  16. Switch to Reader View Loading...   Summary annual reports: length, readability and content
  17. Explanations for Not Having an Audit Committee in a ‘Comply or Explain’ Regime
  18. Auditor, Client, and Investor Consequences of the Enhanced Auditor's Report
  19. The Communication of Accounting Information in Summary Annual Reports
  20. Do local government constituents respond, at election time, to poor accounting performance?
  21. The warehouse capital management policy – Treatment of leases
  22. The FASB's Dissenting Opinions
  23. Insights into accounting choice from the adoption timing of International Financial Reporting Standards
  24. The volatility of comprehensive income and its association with market risk
  25. Ownership and Performance in a Lightly Regulated Environment
  26. Volatility and risk relevance of comprehensive income
  27. Do Large Auditor Fee Premiums Exist in China's Local Audit Market?
  28. Large Audit Firm Premium and Audit Specialization in the Public Sector
  29. The Association between Accounting Performance and Constituent Response in Political Markets
  30. Value Relevance of Comprehensive Income
  31. Pacific Accounting Review – the first 25 years
  32. What Firms’ Discretionary Narrative Disclosures Reveal About the Adoption of International Financial Reporting Standards
  33. Audit Effort and Pricing Differences among the Large Audit Firms: Evidence from a Public Sector Setting
  34. Why you don’t get published: an editor’s view
  35. The content of accounting standards: Principles versus rules
  36. Editorial
  37. The Association between Audit Committees and Audit Fees in the Public Sector
  38. Direct or Indirect Cash Flow Statements?
  39. Why You Don’t Get Published: An Editor’s View
  40. The effect of political visibility on audit effort and audit pricing
  41. IFRS in New Zealand: effects on financial statements and ratios
  42. Commentary: Discount Rates in Disarray - Evidence on Flawed Goodwill Impairment Testing
  43. An analysis of the reasons for the asymmetries surrounding earnings benchmarks
  44. Incentives for Non-Disclosure by Corporate Groups
  45. Discussion of Dedman, Mouselli, Shen and Stark
  46. The impact of audit committee quality on financial reporting quality and audit fees
  47. THE ACCURACY OF CASH FLOW ESTIMATION PROCEDURES
  48. Fifty-seven Curious Defects in Haswell and Langfield-Smith (2008): A Comment
  49. The ‘NZ’ in ‘NZ IFRS’: Public Benefit Entity Amendments
  50. Discussion of Whittington
  51. Identifying Decision Useful Information with the Matrix Format Income Statement
  52. Firm characteristics and audit committees complying with ’best practice‘ membership guidelines
  53. An Analysis of the Reasons for the Asymmetries Surrounding Earnings Benchmarks
  54. Incentives for Non-Disclosure by Corporate Groups
  55. Sector-Neutral Accounting Standards: A Ten-year Experiment
  56. An Anatomy of an IFRIC Interpretation
  57. The Matrix Format Income Statement: A Case Study about Earnings Management and Reporting Financial Performance
  58. Discussion of Charitou, Lambertides and Trigeorgis
  59. International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality
  60. Earnings Thresholds Related to Dividend Cover
  61. Identifying Decision Useful Information With the Matrix Format Income Statement
  62. Discussion of Grambovas, Giner and Christodoulou
  63. Due Process and the Adoption of IFRS IN New Zealand
  64. Board Characteristics, Audit Committee Characteristics and Abnormal Accruals
  65. Rules, principles and judgments in accounting standards
  66. Annual Report Disclosures Surrounding the Restructuring of the Electric Utility Industry
  67. (Net) Fair Value Accounting for Forward Contracts
  68. NZ IAS 32: An Evaluation of the Potential Impact on Financial Reporting by Issuers of Convertible Financial Instruments
  69. Implications for the Conceptual Framework Arising From Accounting for Financial Instruments
  70. Capitalizing Non-cancelable Operating Leases
  71. Investment opportunity set influence on goodwill amortisation
  72. Notes of the University of Sydney Pacioli Society
  73. Annual Report Disclosures Surrounding the Restructuring of the Electric Utilities Industry
  74. An Application of Data Envelopment Analysis to the Evaluation of Audit Risk
  75. Derivative financial instrument use in Australia
  76. Issues in the Drive to Measure Liabilities at Fair Value
  77. Ownership structure, board composition and the adoption of charter takeover procedures
  78. The Accuracy of Price-Earnings and Discounted Cash Flow Methods of IPO Equity Valuation
  79. The Adoption and Structure of Executive Stock Option Plans
  80. Harmonising with Overseas Accounting Standards: A New Zealand Perspective
  81. The Influence of Ownership Structure on Risk Management: Evidence from New Zealand State Owned Enterprises
  82. An International Comparison of Derivatives Use
  83. Empirical Evidence on the Corporate Use of Derivatives
  84. An estimate of the direct costs of bankruptcy in New Zealand
  85. Analysing Japanese Financial Statements: Practical adjustment procedures for intercorporate share ownership
  86. VOLUNTARY DISCLOSURE OF FINANCIAL SEGMENT DATA: NEW ZEALAND EVIDENCE
  87. Voluntary Semiannual Earnings Disclosures, Earnings Volatility, Unexpected Earnings, and Firm Size
  88. The incentives for voluntary audit committee formation
  89. The Use of a Statement of Changes in Financial Position to Interpret Financial Data: An Empirical Investigation
  90. Board Characteristics, Audit Committee Characteristics and Abnormal Accruals