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Article
Publication date: 8 October 2015

Hichem Khlif and Keryn Chalmers

This study reviews the use of meta-analysis in accounting research. We categorize the meta-analytic research into five topics: financial reporting, auditing, corporate governance…

609

Abstract

This study reviews the use of meta-analysis in accounting research. We categorize the meta-analytic research into five topics: financial reporting, auditing, corporate governance and accounting quality, management accounting, and miscellaneous topics. Further, we classify the studies by the meta-analysis technique employed: Hunter et al. (1982), Hunter and Schmidt (2000), Lipsey and Wilson (2001), and Stouffer’s approach. We identify 27 meta-analytical studies over the period 1985–2014 with financial reporting (auditing) topics representing seven (six) of these studies. Our review highlights that meta-analytic methods are being applied and accepted, more frequently, to answer complex questions concerning the moderating effects of country-level variables, such as national culture, economic conditions, and institutional characteristics, on various associations of interest.

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Journal of Accounting Literature, vol. 35 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 14 March 2018

Keryn Chalmers, David Hay and Hichem Khlif

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An…

4532

Abstract

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.

Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.

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Journal of Accounting Literature, vol. 42 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 1 January 2005

Hue Hwa Au Yong, Keryn Chalmers and Robert Faff

This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel Committee and IOSCO joint recommendations as the derivative and risk…

991

Abstract

This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel Committee and IOSCO joint recommendations as the derivative and risk management disclosure benchmark. Based on our constructed disclosure index, the mean score is 35%, suggesting that many of the disclosure recommendations are not being adopted by the banks in our sample. Cross‐country and regional variation exists in the disclosure practices, with the variation associated with the extent to which accounting regulations for derivative instruments are operational. Hong Kong banks have the highest mean disclosure scores while the Philippines banks have the lowest mean disclosure scores. Australasian banks generally provide more disclosures than East Asian and South East Asian banks, and banks in developed countries generally have a higher level of disclosure relative to developing countries. The transparency of derivative activities by the banks is expected to improve as Asia Pacific countries promulgate accounting regulations congruent with international accounting standards.

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Asian Review of Accounting, vol. 13 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 27 July 2012

Keryn Chalmers, Jayne M. Godfrey and Barbara Lynch

Accounting and water industry experts are developing general‐purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to…

5888

Abstract

Purpose

Accounting and water industry experts are developing general‐purpose water accounting (GPWA) to report information about water and rights to water. The system has the potential to affect water policies, pricing and management, and investment and other decisions that are affected by GPWA report users' understanding of water risks faced by an entity. It may also affect financial returns to accounting and auditing firms and firms in water industries. In this paper the authors aim to examine the roles of the accounting profession, water industries and other stakeholders in governing GPWA. Recognising that the fate of GPWA depends partly upon regulatory power and economics, they seek to apply regulatory theories that explain financial accounting standards development to speculate about the national and international future of GPWA.

Design/methodology/approach

Official documents, internal Water Accounting Standards Board documents and unstructured interviews underpin the authors' analysis.

Findings

The authors speculate about the benefits that might accrue to various stakeholder groups from capturing the GPWA standard‐setting process. They also suggest that internationally, water industries may dominate early GPWA standards development in the public interest and that regulatory capture by accounting or water industry professionals will not necessarily conflict with public interest benefits.

Practical implications

Accounting for water can affect allocations of environmental, economic, social and other resources; also, accounting and water industry professional standing and revenues. In this paper the authors identify factors influencing GPWA standards and standard‐setting institutional arrangements, and thereby these resource allocations. The paper generates an awareness of GPWA's emergence and practical implications.

Originality/value

This is an early study to investigate water accounting standard‐setting regulatory influences and their impact.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 7 September 2010

Keryn Chalmers, Farshid Navissi and Wen Qu

This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between…

2082

Abstract

Purpose

This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting System for Business Enterprises (ASBE) in 2001 for A‐ and A&B‐share firms.

Design/methodology/approach

The paper employs the return regression model. The pre‐ASBE period is designated as 1997 through to 2000, and the post‐ASBE period is designated as 2002 through to 2004. All firms listed on the Chinese stock market during the investigation period constitute the sample.

Findings

It is found that accounting information better explains share returns for both A‐share firms and A&B‐share firms in the post‐ASBE period. The paper also finds that the book value of equity for A&B‐share firms is incrementally value relevant to that of A‐share firms in the post‐ASBE period.

Research limitations/implications

Further studies will contribute to understanding how governance mechanisms and liquidity influence the association between accounting information and share returns in the Chinese A‐share market.

Practical implications

The findings provide empirical evidence regarding the relevance of accounting information in emerging markets.

Originality/value

The paper contributes to the extant value relevance literature by investigating time periods surrounding the issue of ASBE in 2001 in the Chinese stock market.

Details

Managerial Auditing Journal, vol. 25 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

Available. Content available
Article
Publication date: 22 July 2010

1201

Abstract

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Accounting Research Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1030-9616

Available. Content available
Article
Publication date: 19 July 2011

1099

Abstract

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Accounting Research Journal, vol. 24 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 2 May 2017

Ellie (Larelle) Chapple, Reza Monem and Peter Green

286

Abstract

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Accounting Research Journal, vol. 30 no. 01
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 2 August 2013

9

Abstract

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Accounting, Auditing & Accountability Journal, vol. 26 no. 6
Type: Research Article
ISSN: 0951-3574

Available. Content available
Article
Publication date: 20 February 2017

444

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

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