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
Relative audit fees and client loyalty in the audit market
Accounting Research Journal - Tập 24 Số 1 - Trang 79-93 - 2011
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 their auditors.Design/methodology/approachLogistic and ordinal regression
an...
ASIC actions: canaries for poor corporate governance?
Accounting Research Journal - - 2008
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.Design/methodology/approachThe paper considers a matched sample of 240
companies, includ...
Does capitalization enhance efficient risk undertaking?
Accounting Research Journal - - 2012
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 unevenly affect their behaviour in terms of risk‐taking
efficiency.Design/metho...
Diffusion of Tax Innovation and Post‐Audit Settlement
Accounting Research Journal - - 2007
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
regardless of...
Value relevance of alternative accounting performance measures: Australian evidence
Accounting Research Journal - - 2010
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
characteristics including firm life cycle on the value relevance of revenue and
earnings information is...
The equity and efficiency of the Australian share market with respect to director trading
Accounting Research Journal - - 2010
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.Design/methodology/approachUsing an event study approach on an
Australian sample, abnormal ...
Cash‐based related party transactions in new economy firms
Accounting Research Journal - Tập 21 Số 2 - Trang 147-166 - 2008
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