Accounting Research Journal: Volume 31 Issue 3

Determinants of women representation on corporate boards: evidence from Australia

Ammad Ahmed, Helen Higgs, Chew Ng, Deborah Anne Delaney

This paper aims to investigate the determinants of women representation on Australian corporate boards under the ASX’s “if not, why not” corporate governance framework. It further…

How to regain public trust in audit firms? The case of the Financial Reporting Council

Mohamed Khaled Eldaly, Magdy Abdel-Kader

This study aims to provide a better understanding of the role of the Financial Reporting Council (FRC), as the unified regulator of the audit profession in the UK, in restoring…

Archival research considerations for CRSP data

Rick N. Francis, Grace Mubako, Lori Olsen

This study aims to remind researchers that measurement errors and inappropriate inferences may result from improperly combining and adjusting certain Center for Research in…

An examination of SEC revenue recognition comments and IPO earnings management

Michael Schuldt, Jose Vega

The purpose of this study is to examine the association between revenue-based earnings management in the periods immediately before and after firms’ initial public offerings…

The UK Stewardship Code and investee earnings quality

Chun Lu, Jacqui Christensen, Janice Hollindale, James Routledge

The UK Stewardship Code was the first voluntary governance code specifically for institutional investors. The Code sets out the principles of effective stewardship by…

Corporate governance and carbon transparency: Australian experience

Jibriel Elsayih, Qingliang Tang, Yi-Chen Lan

The purpose of this paper is to explore the association between corporate governance (CG) mechanisms and the extensiveness of carbon disclosure.

The determinants of voluntary strategy disclosure: an international comparison

Richard D. Morris, Per Christen Tronnes

The purpose of this paper is to examine the roles of country-level characteristics versus firm-level characteristics in explaining variations in firms’ voluntary strategy…

The 11 commandments of publishing

Paul De Lange, Lyn Daff, Beverley Jackling

Publishing in scholarly journals is a practical necessity for academics. Put simply, this reality can be described as “publish or perish”. To be treated as a serious contender for…

Impact of disputed tax litigation risk on firm performance: evidence from India

Saumya Ranjan Dash, Mehul Raithatha

The purpose of this study is to investigate the impact of disputed tax litigation risk on firm performance and stock return behavior using a sample of Indian listed firms.

Do governance mechanisms deter earnings management and promote corporate social responsibility?

Eko Suyono, Omar Al Farooque

This study aims to investigate the influences of corporate governance mechanisms on earnings management practices and corporate social responsibility (CSR) disclosure, at the…