Accounting Research Journal: Volume 34 Issue 1

Can compensation committees effectively mitigate the CEO horizon problem? The role of co-opted directors

Ruonan Liu

This study aims to examine whether compensation committees dominated by co-opted directors are less effective in mitigating the CEO horizon problem.

Determinants of bank stability in a small island economy: a study of Fiji

Shasnil Avinesh Chand, Ronald Ravinesh Kumar, Peter Josef Stauvermann

This study aims to examine the determinants of bank stability based on three measures of bank stability while accounting for key bank-specific, macro-finance and structural…

Internet reporting, social media strategy and firm characteristics – an Australian study

Yi Xiang, Jacqueline L. Birt

This paper aims to investigate internet reporting and social media strategies by Australian firms. This study looks at the extent of internet reporting and considers firm…

Redefining the accountant’s personality: success or stagnancy?

Rebecca J. Wetmiller, Reza Barkhi

The traditional image of an accountant as a boring, number cruncher may affect the likelihood that students with certain personality traits pursue the profession. This paper aims…

The effect of corporate social responsibility (CSR) on shareholder value: evidence from the 9/11 terrorist attack

Viput Ongsakul, Pornsit Jiraporn, Shenghui Tong, Sirimon Treepongkaruna

This paper aims to explore the effect of corporate social responsibility (CSR) on shareholder value using the stock market reactions to a terrorist attack. This paper exploits the…

Estimation of a term structure model of carbon prices through state spaces methods: a pitch

Thomas William Aspinall, Adrian Gepp, Geoff Harris, Simone Kelly, Colette Southam, Bruce Vanstone

The pitching research template (PRT) is designed to help pitchers identify the core elements that form the framework of any research project. This paper aims to provide a brief…

Future profitability and stock returns of innovative firms: a pitch

Anna Bedford, Kristina Vojvoda, Le Ma, Nelson Ma

This research letter outlines the “AFAANZ shark pitch 2020” research journey and reflects on the application of the pitch template to the authors’ research topic on innovation…

Tax avoidance and firm risk in China: a pitch

Yuqiang Cao, Zhuoan Feng, Meiting Lu, Yaowen Shan

This paper aims to provide a critical discussion of the application of the research pitching template developed by Professor Robert Faff to a research topic of tax avoidance and…