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