Accounting Research Journal

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Towards a national default option for low‐cost superannuation
Accounting Research Journal - Tập 22 Số 1 - Trang 46-67 - 2009
WilsonSy
Relative audit fees and client loyalty in the audit market
Accounting Research Journal - Tập 24 Số 1 - Trang 79-93 - 2011
MagdyFarag, RafikElias
PurposeThe purpose of this paper is to examine the stability or loyalty in the auditor‐client relationship. It explores the association between audit fees and auditor loyalty. Specifically, it investigates whether clients paying less audit fees relative to other companies in their industries are more likely to be loyal to t...... hiện toàn bộ
ASIC actions: canaries for poor corporate governance?
Accounting Research Journal - - 2008
Raymondda Silva Rosa, JenniferFilippetto, AnnTarca
PurposeThe purpose of this study is to investigate whether companies subject to an Australian Securities and Investment Commission (ASIC) action have poorer corporate governance than other companies. Evidence from the USA suggests such a relationship but the issue has not been investigated for Australian firms.... hiện toàn bộ
Does capitalization enhance efficient risk undertaking?
Accounting Research Journal - - 2012
LuciaDalla Pellegrina
PurposeIn light of the current debate on bank capital requirements, the purpose of this paper is to investigate the relative impact of capitalization on risk‐taking efficiency in Islamic and conventional banks. The author tests whether changes occurring to the capital structure of such different types of intermediaries unev...... hiện toàn bộ
Guest editorial
Accounting Research Journal - Tập 21 Số 3 - 2008
NatalieGallery
Diffusion of Tax Innovation and Post‐Audit Settlement
Accounting Research Journal - - 2007
SungsooYoon, SeungWon Yoo
This study investigates how a tax agency would assess the liability of a taxpayer who has first adopted a new, controversial tax‐saving scheme, which might be employed by other taxpayers. The tax agency’s post‐audit assessment to the first taxpayer influences whether and how the innovation will diffuse among taxpayers. We find that it is optimal for the tax agency to settle the issue regar...... hiện toàn bộ
Note from the publisher
Accounting Research Journal - Tập 21 Số 3 - 2008
VickyWilliams
Value relevance of alternative accounting performance measures: Australian evidence
Accounting Research Journal - - 2010
AhsanHabib
PurposeThe paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of revenue vis‐à‐vis earnings and the longitudinal changes in such value relevance. Finally, the impact of certain firm c...... hiện toàn bộ
The equity and efficiency of the Australian share market with respect to director trading
Accounting Research Journal - - 2010
KatherineUylangco, SteveEaston, RobertFaff
PurposeThe purpose of this paper is to investigate the extent of directors breaching the reporting requirements of the Australian Stock Exchange (ASX) and the Corporations Act in Australia. Further, it seeks to assess whether directors in Australia achieve abnormal returns from trades in their own companies.... hiện toàn bộ
Cash‐based related party transactions in new economy firms
Accounting Research Journal - Tập 21 Số 2 - Trang 147-166 - 2008
GerryGallery, NatalieGallery, MatthewSupranowicz
Tổng số: 23   
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