Accounting Research Journal: Volume 33 Issue 1

Acculturation of non-native English-speaking teachers in accounting: an ethnographic study

Nadana Abayadeera, Dessalegn Getie Mihret, Jayasinghe Hewa Dulige

This paper aims to examine ethnographic evidence on the acculturation of non-native English-speaking teachers in accounting (ANNESTs) in an Australian university to understand the…

Pyramid ownership structure and tax avoidance among Canadian firms

Justin Mindzak, Tao Zeng

This paper aims to examine the relationship between pyramid ownership structure and tax avoidance.

Facilitating the application of auditors’ underlying skeptical disposition: The relationship between trait skepticism and basic human values

Jahanzeb Khan, Noel Harding

Motivated by ongoing calls for auditors to exercise an elevated level of professional skepticism, this paper aims to examine the relationship between basic human values (values…

Political stability, political rights and earnings management: some international evidence

Tesfaye Taddese Lemma, Ayalew Lulseged, Mthokozisi Mlilo, Minga Negash

This study aims to examine the impact of political stability and political rights on firm-level earnings (both accrual-based and real) management.

Factors that influenced the adoption of IFRS by Islamic banks in the UAE

Mohammad Haroun Sharairi

This paper aims to investigate the factors that influenced the current adoption of the international financial reporting standards (IFRS) by Islamic banks in the UAE. This paper…

Why do investors not punish politically connected firms for financial misrepresentation?: A legitimacy-based perspective

Xin Yu, Ying Zheng

The purpose of this paper is to examine whether the political connections of listed firms in China affect how the market reacts to cases of financial misrepresentation…

Complexity in accounting for derivatives: Professional experience, education and gender differences

Rodrigo Fernandes Malaquias, Pablo Zambra

The purpose of this study is to analyze the perception of accountants in relation to the complexity of accounting for financial instruments and in relation to the disclosure of…

Properties of analysts’ consensus cash flow forecasts for Australian firms

Kamran Ahmed, Muhammad Nurul Houqe, John Hillier, Steven Crockett

The purpose of this paper is to determine the properties of analysts’ cash flows from operations (CFO) forecast generated for Australian listed firms as a productive activity…

Ownership types, corporate governance and corporate social responsibility disclosures: Empirical evidence from a developing country

Ibrahem Alshbili, Ahmed A. Elamer, Eshani Beddewela

This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of corporate social responsibility disclosures…

Is earnings management associated with corporate environmental disclosure?: Evidence from Kuwaiti listed firms

Ali Meftah Gerged, Lara Mohammad Al-Haddad, Meshari O. Al-Hajri

This study aims to investigate the association between corporate environmental disclosure (CED) and earnings management (EM) in a Gulf Cooperation Council (GCC) emerging market…

Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia

Muhammad Shahin Miah, Haiyan Jiang, Asheq Rahman, Warwick Stent

This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit fees. In…

Undergraduate accounting students’ perception of a course in accounting research and theory

Ron Baker, Sara Wick

This study aims to measure the response of undergraduate accounting students to a stand-alone course in accounting theory and research. The aim of the study was to gauge students’…

Teaching IFRS: evidence from course experience and approaches to learning in China

Riccardo Natoli, Zi Wei, Beverley Jackling

The introduction of International Financial Reporting Standards (IFRS) has brought about renewed calls for the learning environment to foster a deep approach to learning by…

The effects of ownership concentration and corporate governance on corporate risk-taking: The case of Thailand

Seksak Jumreornvong, Sirimon Treepongkaruna, Panu Prommin, Pornsit Jiraporn

This study aims to investigate the effects of ownership concentration and corporate governance on the extent of risk-taking in an important emerging economy – Thailand.