Accounting Research Journal: Volume 30 Issue 2

Editorial

Ellie (Larelle) Chapple, Reza Monem

Equity market consequences of the social media revolution

Bronwyn G. McCredie

This paper aims to provide a reflection on using Faff’s (2016) pitching template to design and present a genuine research pitch.

Women in the boardroom and their impact on default risk: a pitch

Searat Ali

The purpose of this pitch research letter (PRL) is to apply the pitching template developed by Faff (2015) to an academic project on boardroom gender diversity and default risk.

Client importance and audit quality, office level evidence from the banking industry: a pitch

Yuyu Zhang

This paper aims to discuss the application of Faff’s pitch template to a research proposal on client importance and audit quality.

Is commercial lending affected by knowledge of auditor switches from Big 4 firms to regional firms?

Arnold Schneider

This paper aims to examine whether knowledge about companies switching auditors from Big 4 firms to regional firms affects commercial lending decisions.

Measuring the independence of audit oversight entities: a comparative empirical analysis

Lukas Loehlein

Independent audit oversight is a prerequisite for restoring public confidence in financial reporting and auditing after the past accounting scandals and the financial crisis. By…

Relative performance evaluation among business unit level managers

Hilco J. van Elten

Relative performance evaluation (RPE) is a widely studied topic in the theoretical and analytical accounting and economics literatures. The empirical literature also addresses…

Do financially distressed firms misclassify core expenses?

Neerav Nagar, Kaustav Sen

This paper aims to examine whether financially distressed firms manipulate core or operating income through the misclassification of operating expenses as income-decreasing…

A review of superannuation fund performance studies: Empirical evidence from Australia – 2000 to 2014

Scott Niblock, Elisabeth Sinnewe, Panha Heng

The purpose of this paper is to showcase empirical findings in the literature relating to Australian superannuation fund performance in the pre-reform period, from 2000 to 2014.