In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

This article surveys the literature examining the earnings management behaviour of
Australian corporations. While numerous motivations for earnings management are …

This study examines whether accruals earnings management constraints and intellectual
capital (IC) efficiency affect asymmetric cost behaviour by analysing data for the 1990 to …

This study undertakes an in-depth and rigorous exploration and explanation of the sources
and implications of ambiguity in performance measurement systems and performance …

This paper investigates the reasons that lead to modification of auditors' opinions. We revisit
the conclusions of prior US‐based research on whether a modification highlights likely …

We examine the association between abnormal audit fees and audit quality using Australian
data. We find that audit quality, measured by auditors' propensity to issue going concern …

We investigate the relationship between earnings persistence and a broad measure of total
accruals (TACC). We propose and find that in Australia, TACC is less persistent than cash …

This study investigates the impact of CLERP 9 on auditor independence and audit quality.
Audit quality is measured by performance‐adjusted discretionary accruals and the auditor's …

Purpose The purpose of this paper is to assess whether multiple directorships have an
influence on earnings management for Australian publicly listed firms. This paper attempts to …