JournalTOCs

Australian Accounting Review
Journal Prestige (SJR): 0.358

Citation Impact (citeScore): 1
Number of Followers: 5

Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1035-6908 - ISSN (Online) 1835-2561
Published by John Wiley and Sons

[1747 journals]

Issue Information
- Abstract: Australian Accounting Review, Volume 28, Issue 1, Page 1-2, March 2018.
  
  Citation: Australian Accounting Review
  PubDate: 25 March 2018
  DOI: 10.1111/auar.12202
Editorial
- Authors: Tyrone M.Carlin
  Abstract: Australian Accounting Review, Volume 28, Issue 1, Page 3-3, March 2018.
  
  Citation: Australian Accounting Review
  PubDate: 25 March 2018
  DOI: 10.1111/auar.12237
Interlock Concentration and Analyst Forecast Accuracy: Value Implications
of Interlock
- Authors: JieHan ; LingLiu
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 23 March 2018
  DOI: 10.1111/auar.12222
How Does Unobserved Heterogeneity Affect Value Relevance'
- Authors: MelikErtugrul ; VolkanDemir
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 23 March 2018
  DOI: 10.1111/auar.12228
Impairment Losses: The Impact of First‐time Adoption of the Accounting
Standardisation System in Portugal
- Authors: JonasOliveira ; GraçaAzevedo , BertinaOliveira
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 23 March 2018
  DOI: 10.1111/auar.12221
If You Can Measure It, You Can Manage It: A Case of Intellectual Capital
- Authors: MuhammadNadeem ; JohnDumay , MaurizioMassaro
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 23 March 2018
  DOI: 10.1111/auar.12227
A Snapshot of the Australian Taxpayer
- Authors: DavidBond ; AnnaWright
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 23 March 2018
  DOI: 10.1111/auar.12219
The Perceptions and Determinants of Auditing and Reporting Quality in the
Asia‐Pacific Region
- Authors: Pran K.Boolaky ; TeeroovenSoobaroyen , ReinerQuick
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 23 March 2018
  DOI: 10.1111/auar.12225
Sustainability Risk Disclosure Practices of Listed Companies in Australia
- Authors: JohnDumay ; MD AmirHossain
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-25T10:15:52Z
  DOI: 10.1111/auar.12240
Firm Characteristics, Shareholder Sophistication and the Incidence of a
‘First Strike’ Under the ‘Two Strikes’ Rule in Australia
- Authors: MahdiFaghani ; ErnestGyapong
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-25T10:15:48Z
  DOI: 10.1111/auar.12246
Earnings Quality and Market Values of Indonesian Listed Firms
- Authors: YanthiHutagaol‐Martowidjojo ; AljosaValentincic , Dezie L.Warganegara
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-23T09:34:06Z
  DOI: 10.1111/auar.12234
Community Asset Valuations by Non‐profit Government Entities
- Authors: RobertCzernkowski ; StephenLim
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-23T09:32:39Z
  DOI: 10.1111/auar.12239
Determinants of CSR Reporting and Assurance: An Analysis of Top
Cooperative and Mutual Organisations
- Authors: Helena MaríaBollas‐Araya ; FernandoPolo‐Garrido , EliesSeguí‐Mas
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-23T09:31:58Z
  DOI: 10.1111/auar.12244
Non‐audit Services and Auditor Independence Depending on Client
Performance
- Authors: Sun MinKang ; In TaeHwang , Kang SungHur
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-23T09:31:35Z
  DOI: 10.1111/auar.12243
Predicting Private Company Failures in Italy Using Financial and
Non‐financial Information
- Authors: TimothyWang
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-23T09:30:42Z
  DOI: 10.1111/auar.12245
Cultural Secrecy and Anti‐corruption Disclosure in Large
Multinational Companies
- Authors: RenataBlanc ; Manuel CasteloBranco , Dennis M.Patten
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-10T08:43:49Z
  DOI: 10.1111/auar.12231
Explanations for Not Having an Audit Committee in a ‘Comply or
Explain’ Regime
- Authors: Michael E.Bradbury ; DiandianMa , TomScott
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-04T02:16:02Z
  DOI: 10.1111/auar.12241
The Effects of Corporate Social Responsibility on Real and Accrual‐based
Earnings Management: Evidence from China
- Authors: Sang HoKim ; PrabhuUdawatte , JuelinYin
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-04T02:12:05Z
  DOI: 10.1111/auar.12235
The Effect of Litigation Risk Increase on Big N Auditor Exits and Audit
Quality in the Korean Savings Banking Industry
- Authors: Nam ChulJung ; Hyun AhKim
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-05-04T02:10:49Z
  DOI: 10.1111/auar.12236
ISA 570: Italian Auditors’ and Academics’ Perceptions of the
Going Concern Opinion
- Authors: FabrizioBava ; MelchiorGromis di Trana
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-04-27T07:55:32Z
  DOI: 10.1111/auar.12238
The Value Relevance of Operating Lease Liabilities: Economic Effects of
IFRS 16
- Authors: BegoñaGiner ; FranciscaPardo
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-04-26T09:09:23Z
  DOI: 10.1111/auar.12233
Evaluating the Implementation of a Mandatory Dual Reporting System: The
Case of Indonesian Local Government
- Authors: MonirMir ; HarunHarun , WahyuSutiyono
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-04-26T09:09:15Z
  DOI: 10.1111/auar.12232
Does the Reporting Location of Other Comprehensive Income Matter' The
Investor's Perspective
- Authors: XinWang ; HaiyanJiang , MeitingLu
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-04-26T09:07:33Z
  DOI: 10.1111/auar.12230
Institutional Influence, Transition Management and the Demand for Carbon
Auditing: The Chinese Experience
- Authors: QingliangTang
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-03-30T11:59:13Z
  DOI: 10.1111/auar.12224
Local Government Audit Committees: A Behaviour Framework for Effective
Audit Committee Performance
- Authors: KeithThomas ; Aquinas J.Purcell
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 2018-03-30T11:58:40Z
  DOI: 10.1111/auar.12229
The Impact of IFRS in Brazil: The Legacy of Mandatory Book‐tax
Conformity
- Authors: Sílvio HiroshiNakao ; Sidney J.Gray
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 15 February 2018
  DOI: 10.1111/auar.12223
Accounting Standards, Earnings Transparency and Audit Fees: Convergence
with IFRS in China
- Authors: QiangYe ; JieGao , WeiguangZheng
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 15 February 2018
  DOI: 10.1111/auar.12226
The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees:
Evidence from Korea
- Authors: Hye‐JeongNam
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 10 January 2018
  DOI: 10.1111/auar.12209
The Association Between Dividends and Accruals Quality
- Authors: AveenRampershad ; Charlde Villiers
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 05 January 2018
  DOI: 10.1111/auar.12215
The Effect of Personnel Characteristics in the Internal Accounting Control
System on Discretionary Tax Accruals: Evidence from Korea
- Authors: Suk JinPark ; Myeong JeonOh , Eun ChulLee
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 05 January 2018
  DOI: 10.1111/auar.12212
The Impact of Internet Investor Relations on the Cost of Capital: Evidence
from Companies Listed on the Johannesburg Stock Exchange
- Authors: G.F.Nel ; E.v.d.MSmit , L.M.Brümmer
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 05 January 2018
  DOI: 10.1111/auar.12216
International Differences in Accounting Practices Under IFRS and the
Influence of the US
- Authors: Isabel CostaLourenço ; RaquelSarquis , Manuel CasteloBranco , NunoMagro
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 05 January 2018
  DOI: 10.1111/auar.12207
Do Family Firms’ Specific Governance Mechanisms Moderate the Cost of
Debt'
- Authors: AntonioDuréndez ; AntoniaMadrid‐Guijarro , GinésHernández‐Cánovas
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 05 February 2018
  DOI: 10.1111/auar.12217
Big Data Opportunities for Accounting and Finance Practice and Research
- Authors: SophieCockcroft ; MarkRussell
  Abstract: Australian Accounting Review, EarlyView.
  
  Citation: Australian Accounting Review
  PubDate: 05 February 2018
  DOI: 10.1111/auar.12218