Accounting Research Journal: Volume 18 Issue 2

A Review of Australian Audit Pricing Literature

Andrew Ferguson

This paper provides a review of the extensive contributions made to the audit pricing literature by researchers utilizing Australian data. Recent United States [hereafter US…

Job Satisfaction Dimensions in Public Accounting Practice

Kathleen Herbohn

This paper investigates gender differences in reported job satisfaction and career choices revealed by a postal survey of accountants from the Queensland Division of the Institute…

Profitability of Trading Rules in Futures Markets

John Anderson, Robert Faff

In this paper we conduct tests for two different trading rules, namely, the Dual Moving Average (DMA) model and the Channel Breakout (CHB) rule. These rules are tested across five…

Institutional Ownership and Income Smoothing: Australian Evidence

Ping‐Sheng Koh

This study examines the rarely investigated association between institutional ownership and income smoothing. The results support the predicted positive association between…

The Impact of Thin Trading Adjustments on Australian Beta Estimates

Sinclair Davidson, Thomas Josev

We investigate the effect standard time series β‐adjustments have on the OLS‐β. We report that most changes are not statistically significant and the β‐adjustments appear to have…