Accounting Research Journal: Volume 22 Issue 2

Governance issues in accounting

Marion Hutchinson

The purpose of this paper is to identify some key issues for the analysis of corporate governance based on the papers within this special issue including the Guest Editor's…

Financial status, corporate governance quality, and the likelihood of managers using discretionary accruals

Sebahattin Demirkan, Harlan Platt

The purpose of this paper is to investigate, using data on US manufacturing firms, how and when corporate governance affects managers' decisions to use discretionary accruals and…

The changing face of regulators' investigations into financial statement fraud

Richard Lane, Brendan T. O'Connell

This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is…

What makes a board independent? Australian evidence

Liyu He, Sue Wright, Elaine Evans, Susan Crowe

The purpose of this paper is to determine what aspects of board independence, in terms of board structure and characteristics of non‐executive directors (NEDs), are associated…

Institutional investors, political connection and audit quality in Malaysia

Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain, Kieran James, Hasnah Haron

The purpose of this paper is to extend the audit pricing literature by examining whether institutional investors and political connection are associated with higher audit fees.

Board composition and firm performance variance: Australian evidence

Yi Wang, Judith Oliver

The purpose of this paper is to investigate the relationship between board composition and firm performance variance in the context of recent corporate governance reforms, based…

Special issue on "mixed methods" research