Accounting Research Journal: Volume 32 Issue 2

Organizational learning and job satisfaction of trainee auditors: a case study of Chinese CPA firms

Guangyou Liu, Hong Ren

This study aims to investigate the organizational learning of trainee auditors who represent the young generation of new entry-level professionals in CPA firms, and examines the…

Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?

Grace C.-M. Hsu, Peter Clarkson, Annabelle X. Ouyang

The purpose of this study is to investigate whether biotechnology and health-care firms in Australia have poorer continuous disclosure (CD) practices as reflected in Australian…

Exploring the meaning of climate change discourses: an impression management exercise?

Nik Nazli Nik Ahmad, Dewan Mahboob Hossain

This study aims to analyze how language is used to present climate change information in the narratives of Malaysian companies’ annual reports.

Is CSR performance related to disclosure tone in earnings announcements?

Yu Lu, Steven Cahan, Diandian Ma

This study aims to examine whether the disclosure tone in earnings announcements is related to a firm’s corporate social responsibility (CSR) performance.

CEO power and labor productivity

Emily Breit, Xuehu (Jason) Song, Li Sun, Joseph Zhang

This paper aims to examine how Chief Executive Officer (CEO) power affects firm-level labor productivity.

Addressing the AICPA core competencies through the usage of the monopoly™ board game

Rania Mousa

The purpose of this paper is to examine the learning outcomes of students enrolled in an introductory financial accounting course through their experience of playing the Monopoly�…

The impact of legitimacy threaton the choice of external carbon assurance: Evidence from the US

Ragini Rina Datt, Le Luo, Qingliang Tang

The purpose of this study is to examine the impact of legitimacy threats on corporate incentive to obtain external carbon assurance.

Managerial ownership, board independence and firm performance

Yuan George Shan

The extant literature reports mixed and inconclusive findings concerning the relationship between corporate governance mechanisms and firm performance. To provide incremental…

Shareholder rights, telecommunications and director attendance around the world

John Nowland

This study aims to document the variation in director attendance rates around the world and investigate the influence of cross-country differences in law and infrastructure on…

“If not, why not” form of governance: Do firm-specific variables explain the nature of justification?

Tek Lama, Warwick Wyndham Anderson

Are the explanations that companies provide when deviating from two board structure-related best practices under the Australian Stock Exchange’s “If not, why not” regulatory…

Team-based employee remuneration: A balanced scorecard group target and weight selection-based bonus allocation

Hemantha S.B. Herath, Wayne G. Bremser, Jacob G. Birnberg

The purpose of this paper is to relate the balanced scorecard (BSC) to strategy and teams.

Voluntary disclosures practices of family firms in Australia

Judy Louie, Kamran Ahmed, Xu-Dong Ji

This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the…

Knights and dames on the board of directors

Michelle Li, Diandian Ma, Tom Scott

New Zealand reintroduced titular honours (i.e. knighthoods and damehoods) in 2009. We document the prevalence of knights and dames on the board of directors.