Accounting Research Journal: Volume 33 Issue 6

Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions

Kangan Sayal, Gurparkash Singh

The purpose of this study is to develop and empirically test the earnings management (EM) behavior model to investigate the personal psychological factors that influence…

The issue of sustainability in a highly centrally regulated fiscal model of local governments: an empirical study

András Bethlendi, Csaba Lentner, László Nagy

This study aims to assess the sustainability of local governments in a highly centrally regulated fiscal model.

Top management team meetings and firm performance

Iman Harymawan, Mohammad Nasih, John Nowland

How do shareholders know if corporate managers are doing their jobs? This paper aims to propose using top management team meetings as a measure of the behavior of company…

Multiple logics within the international Islamic financial architecture: implications for Islamic financial reporting standards

Murniati Mukhlisin, Mohamed Fadzly

This paper aims to examine the existence of multiple institutional logics among a number of organisations within the international Islamic financial architecture (IIFA) whose main…

The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry

Pinprapa Sangchan, Haiyan Jiang, Md. Borhan Uddin Bhuiyan

This paper aims to examine the information content of changes in fair values of investment property reported under international accounting standards (IAS) 40 and International…

Financial statement comparability and takeover efficiency: a pitch

Lien Duong, Thu Phuong Truong

This paper aims to adopt the pitching research template of Professor Robert Faff for a proposed research project on financial statement comparability and takeover efficiency.

Evidence on going concern reporting before and after ASU 2014–15

Kathleen Bakarich, Devon Baranek

This study aims to examine the impact of Financial Accounting Standard Board’s Accounting Standard Update (ASU) 2014–15 on auditors’ going concern reporting. ASU 2014–15 provides…