Australian Accounting Review

Cover image for Australian Accounting Review

December 2012

Volume 22, Issue 4

Pages 317–417

  1. EDITORIAL

    1. Top of page
    2. EDITORIAL
    3. FORUM: TEN YEARS OF IFRS: REFLECTIONS AND EXPECTATIONS
    4. ORIGINAL ARTICLES
    1. Editorial (page 317)

      Tyrone M. Carlin

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00200.x

  2. FORUM: TEN YEARS OF IFRS: REFLECTIONS AND EXPECTATIONS

    1. Top of page
    2. EDITORIAL
    3. FORUM: TEN YEARS OF IFRS: REFLECTIONS AND EXPECTATIONS
    4. ORIGINAL ARTICLES
    1. Ten Years of IFRS: Reflections and Expectations (page 318)

      Philip Brown and Ann Tarca

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00199.x

    2. Ten Years of IFRS: Practitioners’ Comments and Suggestions for Research (pages 319–330)

      Philip Brown and Ann Tarca

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00198.x

      Links the findings of academic research with feedback from practitioners about whether the hoped-for benefits of IFRS adoption are being realised. Also presents comments from practitioners about IFRS research and identifies areas that may be usefully explored in future research.

    3. Some Implications of IFRS Adoption for Accounting Education (pages 331–340)

      Beverley Jackling, Bryan Howieson and Riccardo Natoli

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00197.x

      Addresses challenges accounting educators face in their teaching following the adoption of IFRS. Teaching resources, educational research and Continuing Professional Development (CPD) activities related to a principles-based approach to teaching IFRS are necessary for educators to enrich the learning experience of students given the move from a rules-based to a principles-based set of accounting standards.

    4. International Financial Reporting Standards in an Emerging Economy: Lessons from Romania (pages 341–352)

      Nadia Albu and Cătălin Nicolae Albu

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00196.x

      Uses the Romanian case to illustrate the effect of various contextual factors, some historical, on the process and outcomes of IFRS implementation. Shows that IFRS implementation can follow a different pattern in emerging economies.

  3. ORIGINAL ARTICLES

    1. Top of page
    2. EDITORIAL
    3. FORUM: TEN YEARS OF IFRS: REFLECTIONS AND EXPECTATIONS
    4. ORIGINAL ARTICLES
    1. Accountability Beyond the Headlines: Why Not-for-profit Organisations Need to Communicate Their Own Expenditure Stories (pages 353–370)

      Christine Ryan and Helen Irvine

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00192.x

      This analysis of the expenditure patterns of 97 Australian international aid and development organisations examines the extent to which they disclose information about their expenditure in order to discharge their accountability.

    2. Client Importance and Auditor Independence: The Effect of the Asian Financial Crisis (pages 371–383)

      Gaoguang (Stephen) Zhou and Xindong (Kevin) Zhu

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00195.x

      Investigates the effect of the Asian financial crisis on the relation between client economic importance and auditor independence. Using data from 1994 to 2001 in six Asian markets (Hong Kong, Indonesia, Malaysia, Taiwan, Thailand, and Singapore), the paper finds that auditors are less likely to compromise their independence for important clients after a crisis.

    3. Corporate Commitment to Sustainability – Is it All Hot Air? An Australian Review of the Linkage between Executive Pay and Sustainable Performance (pages 384–397)

      Craig Deegan and Muhammad Azizul Islam

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00177.x

      Management remuneration plans (MRPs) are a key mechanism to motivate managers to achieve corporate goals. This paper reviews the MRPs negotiated with key management personnel in a sample of large Australian carbon-intensive companies. Results show that the companies in our sample have MRPs in place that continue to fixate on financial performance.

    4. Accounting-based Risk Measurement: An Alternative to Capital Asset Pricing Model Derived Discount Factors (pages 398–406)

      Steven Toms

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00194.x

      Explains a method of computing discount rates from firms' internal cost data, reflecting the riskiness of their underlying cash flows. Shows how such accounting derived discount rates might be used in practical circumstances as an alternative to the commonly used capital asset pricing model, giving rise to the use of an accounting-based risk measurement approach.

    5. Accounting Journal Rankings, Authorship Patterns and the Author Affiliation Index (pages 407–417)

      Kam C. Chan, Jamie Y. Tong and Frank F. Zhang

      Version of Record online: 21 DEC 2012 | DOI: 10.1111/j.1835-2561.2012.00193.x

      An evaluation of 43 accounting journals using author affiliation index (AAI). These 43 journals represent a majority of A*, A, and B rated journals in the Australian Business Dean Council (ABDC). Results suggest that the ABDC ratings are consistent with the AAI-based rankings.

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