Accounting Research Journal: Volume 30 Issue 01

Editorial

Ellie (Larelle) Chapple, Reza Monem, Peter Green

Do government administered financial rewards undermine firms’ internal whistle-blowing systems?: A pitch

Gladys Lee, Michael J. Turner

This paper aims to provide a discussion of the application of the research pitch template developed by Faff (2015, 2016b) to a research topic on whistle-blowing. Specifically, the…

Regulatory enforcement, financial reporting quality and investment efficiency: a pitch

Nhut (Nick) Hoang Nguyen, Thu Phuong Truong

This paper aims to apply the pitching research template developed by Faff (2015, 2016) to a research project on regulatory enforcement, financial reporting quality and investment…

The collapse of unlisted mortgage companies: a regulatory dilemma

Monica Keneley, Graeme Wines, Ameeta Jain

Policy issues associated with the regulation of the unlisted debenture market have been highlighted in recent times with the collapse of a number of regionally based mortgage…

Infrastructure reporting by New Zealand local authorities – perceptions and expectations

Bikram Chatterjee, Monir Zaman Mir, Ian A. Eddie, Victoria Wise

The purpose of this paper is to identify the contextual factors affecting infrastructure reporting by New Zealand local authorities.

The impact of accelerated filing requirements on meeting audit report deadlines

Magdy Farag

The purpose of this study is to examine audit report lags and audit report deadline margins. It specifically examines whether audits of large accelerated filers are completed…

Abnormal returns using accounting information within a value portfolio

Pradip Banerjee, Soumya G. Deb

This paper investigates whether a simple accounting information-based fundamental analysis strategy could identify winners from losers within a portfolio of high book-to-market…

A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms

Si Jie Lim, Gregory White, Alina Lee, Yuni Yuningsih

This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003…

XBRL and the qualitative characteristics of useful financial information

Jacqueline L. Birt, Kala Muthusamy, Poonam Bir

eXtensible Business Reporting Language (XBRL) is an internet-based interactive form of reporting language that is expected to enhance the usefulness of financial reporting (Yuan…