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Digital Corporate Reporting: Research Developments and Implications 数字公司报告:研究进展和启示
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-03-23 DOI: 10.1111/auar.12334
Indrit Troshani, Nick Rowbottom
{"title":"Digital Corporate Reporting: Research Developments and Implications","authors":"Indrit Troshani,&nbsp;Nick Rowbottom","doi":"10.1111/auar.12334","DOIUrl":"10.1111/auar.12334","url":null,"abstract":"<p>Innovations surrounding digital corporate reporting and underlying technology such as XBRL have been slowly introduced to corporate reporting infrastructure since the early 2000s. These innovations promise to enhance the accessibility, accuracy and comparability of reported information, and more effectively meet the needs of information users. Whilst research in the last two decades has attempted to provide evidence of the impact of digital corporate reporting, it remains largely fragmented and sparse. We take an eclectic perspective to review and synthesise existing research on digital corporate reporting and assess the broader research implications for key stakeholders, including preparers and users of corporate reports, regulators and standard-setters. In doing so, we offer an appraisal for those contemplating the growing influence of digital corporate reporting, and identify opportunities and avenues for future research.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 3","pages":"213-232"},"PeriodicalIF":3.4,"publicationDate":"2021-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12334","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47436243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
Editorial: Virtual Issue and Call for Special Issue on IFRS 9 Financial Instruments 社论:《国际财务报告准则第9号金融工具》的虚拟问题和特别问题的呼吁
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-03-19 DOI: 10.1111/auar.12333
Michael Bradbury, Bryan Howieson
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引用次数: 0
Call For Papers: Research on Application and Impact of IFRS 9 Financial Instruments 《国际财务报告准则第9号金融工具》的应用及影响研究
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-03-19 DOI: 10.1111/auar.12335
{"title":"Call For Papers: Research on Application and Impact of IFRS 9 Financial Instruments","authors":"","doi":"10.1111/auar.12335","DOIUrl":"10.1111/auar.12335","url":null,"abstract":"","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 1","pages":"5-8"},"PeriodicalIF":3.4,"publicationDate":"2021-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12335","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41596403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Thirty Years of The Australian Accounting Review: A Bibliometric Analysis 澳大利亚会计评论三十年:文献计量分析
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-02-27 DOI: 10.1111/auar.12332
Debidutta Pattnaik, Satish Kumar, Bruce Burton
{"title":"Thirty Years of The Australian Accounting Review: A Bibliometric Analysis","authors":"Debidutta Pattnaik,&nbsp;Satish Kumar,&nbsp;Bruce Burton","doi":"10.1111/auar.12332","DOIUrl":"10.1111/auar.12332","url":null,"abstract":"<p>This study presents a retrospective review of the <i>Australian Accounting Review</i> (<i>AAR</i>) across its first 30 years of publication, 1991 to 2020. <i>AAR</i>’s academic contributions have grown by 17.01% year-on-year over this period, while its level of academic influence has risen by 20.21%. Authorship numbers have grown by 16.10% annually, from 11 authors in the year of inception to 969 individuals in 2020. Emerging initially as an important regional resource, the <i>AAR</i> has evolved to become an internationally renowned academic outlet with contributions sourced from 44 different countries. Emergent themes in the journal include integrated reporting, corporate social responsibility, investor protection and comprehensive income.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 2","pages":"150-164"},"PeriodicalIF":3.4,"publicationDate":"2021-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12332","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44674574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 20
The Early-life Political Event Experience of the Chair of the Board and the Firm's Innovation Decision 董事会主席早年政治事件经历与公司创新决策
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2021-01-18 DOI: 10.1111/auar.12331
Donghua Zhou, Min Bai, Xiaoqin Liang, Yafeng Qin
{"title":"The Early-life Political Event Experience of the Chair of the Board and the Firm's Innovation Decision","authors":"Donghua Zhou,&nbsp;Min Bai,&nbsp;Xiaoqin Liang,&nbsp;Yafeng Qin","doi":"10.1111/auar.12331","DOIUrl":"10.1111/auar.12331","url":null,"abstract":"<p>Early life experience may influence an executive's psychology and behaviour, which affects the company's financial policy. Using a unique early life political event, this paper finds that the ‘Down to the Countryside’ experience of board chairs in China increases their risk aversion and reduces the firms’ innovation investments. Such an effect is robust to a series of alternative tests. Further analysis shows that this impact is not weakened by chairs’ higher education, and their increased risk aversion results in the chairs being more prudent and making more efficient investment decisions.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 3","pages":"186-212"},"PeriodicalIF":3.4,"publicationDate":"2021-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12331","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45472901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 15
Editorial: Promoting the Usefulness of Research to Standard Setters 社论:促进研究对标准制定者的有用性
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2020-12-08 DOI: 10.1111/auar.12329
Michael Bradbury, Bryan Howieson
{"title":"Editorial: Promoting the Usefulness of Research to Standard Setters","authors":"Michael Bradbury,&nbsp;Bryan Howieson","doi":"10.1111/auar.12329","DOIUrl":"10.1111/auar.12329","url":null,"abstract":"","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"30 4","pages":"229-230"},"PeriodicalIF":3.4,"publicationDate":"2020-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12329","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47539359","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator 利用独立监管机构执行的检查过程的结果评估审计质量
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2020-11-25 DOI: 10.1111/auar.12328
Justin Logie, Warren Maroun
{"title":"Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator","authors":"Justin Logie,&nbsp;Warren Maroun","doi":"10.1111/auar.12328","DOIUrl":"10.1111/auar.12328","url":null,"abstract":"<p>This research adds to the audit quality literature by examining inspection findings generated by an independent regulator in an African setting. The study is concerned with the nature of weaknesses identified at both firm and engagement level, categorising inspection findings according to their possible impact on audit quality and identifying those aspects of audit practice which result in inspection findings. An exploratory research design is used. Inspection findings are reviewed and categorised with results presented graphically. Several audit quality weaknesses at the firm and engagement level are revealed. The number of audit practice deficiencies move in tandem with incidences of poor documentation standards. In addition, the frequency and impact of inspection findings are affected by: (1) the subjectivity of processes used to test balances and transactions; (2) the extent to which applicable standards are principles-based rather than procedural; and (3) the need to develop tailored test procedures to address relevant risks. At the practical level, the findings are important for engagement leaders, regulators, audit committees and investors interested in understanding better those aspects of audit practice which are likely to result in lower-quality audits and less reliable audit reports. At the empirical level, the study provides an original review of audit quality inspection findings from a novel setting. An exploratory design complements the largely positivist-inspired research on audit quality and examines a practice-focused perspective on audit quality which moves away from inferential testing of quality surrogates.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 2","pages":"128-149"},"PeriodicalIF":3.4,"publicationDate":"2020-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12328","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43338254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
It's 2020: What is Accounting Today? 2020年:今天的会计是什么?
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2020-11-22 DOI: 10.1111/auar.12325
Garry Carnegie, Lee Parker, Eva Tsahuridu
{"title":"It's 2020: What is Accounting Today?","authors":"Garry Carnegie,&nbsp;Lee Parker,&nbsp;Eva Tsahuridu","doi":"10.1111/auar.12325","DOIUrl":"10.1111/auar.12325","url":null,"abstract":"<p>Based on the acceptance of the importance of clear definitions and concepts, we explore conventional definitions of accounting and chart their change and development. While accounting's definitions have evolved, they do not, in our view, adequately reflect accounting as social and moral practice but rather continue to position accounting as a technical practice, despite the valuable work of key accounting scholars particularly over the last four decades. We highlight the social and moral aspects of accounting and propose a new definition of accounting for the 2020s to stimulate discussion, debate and improvement. In our opinion, accounting has a way to go to reach its true potential.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"31 1","pages":"65-73"},"PeriodicalIF":3.4,"publicationDate":"2020-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12325","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42537960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 67
Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)? 效率相对较高的公司是否需要额外的审计工作(小时)?
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2020-11-02 DOI: 10.1111/auar.12327
D. Mali, Hyoung-joo Lim
{"title":"Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?","authors":"D. Mali, Hyoung-joo Lim","doi":"10.1111/auar.12327","DOIUrl":"https://doi.org/10.1111/auar.12327","url":null,"abstract":"","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":3.4,"publicationDate":"2020-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12327","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"63229665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 14
The IASB and Comparability of International Financial Reporting: Research Evidence and Implications 国际会计准则理事会与国际财务报告可比性:研究证据与启示
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2020-10-27 DOI: 10.1111/auar.12326
Ann Tarca
{"title":"The IASB and Comparability of International Financial Reporting: Research Evidence and Implications","authors":"Ann Tarca","doi":"10.1111/auar.12326","DOIUrl":"10.1111/auar.12326","url":null,"abstract":"<p>One motivation for the adoption of International Financial Reporting Standards (IFRS) is to improve the comparability of financial information presented by listed companies and thereby to contribute to improving transparency, accountability and efficiency in financial markets around the world. Beginning from the perspective of the International Accounting Standards Board (IASB) and academic researchers, I describe what is meant by comparability and then I list four areas of research where academics have investigated comparability of IFRS financial statements. Within each area I present examples of studies, usually around the time of adoption of IFRS, and discuss the implications of the research findings for the work of the IASB and the activities of other bodies supporting the implementation of IFRS. Finally, I identify areas of future research that could contribute to public policy deliberations.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"30 4","pages":"231-242"},"PeriodicalIF":3.4,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/auar.12326","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43984323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 14
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