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View article: How remuneration committees incentivise executive compensation in Australia
How remuneration committees incentivise executive compensation in Australia Open
Although Australian regulators recommend that remuneration committees (RC) comprise directors who are independent, we argue that independence is not sufficient to avoid agency problems and counter managerial power. We evaluate a range of R…
View article: When it's not personal but positional: The upside of <scp>CEO</scp> power
When it's not personal but positional: The upside of <span>CEO</span> power Open
We examine links between corporate cash holdings and types of CEO power, and how these affect firm performance, using agency and stewardship theories to distinguish two types of CEO power: one attributable to the CEO position, and one attr…
View article: Focus on the Future
Focus on the Future Open
In the final issue of Australian Accounting Review for 2023, we present four articles that focus on the future of accounting, and the critical role that accountants play in shaping the reporting of business transactions. We are proud that …
View article: Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices
Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices Open
Our lead article comes from Australian Accounting Standards Board (AASB) staff (Li and Lee 2023). It documents how top Australian Securities Exchange listed firms reported climate-related risk disclosures in 2022. This is useful for compar…
View article: Improving small and medium‐size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion?
Improving small and medium‐size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion? Open
Growth of the small and medium‐size enterprise (SME) sector is traditionally an important driver of overall economic growth, particularly in emerging economies. SME growth is enhanced by access to finance (financial inclusion). In this stu…
View article: Towards a framework for designing and evaluating online assessments in business education
Towards a framework for designing and evaluating online assessments in business education Open
With the recent and rapid transition to online teaching and learning in higher education, this explanatory study investigated the key design considerations used by business educators designing assessments suitable for online delivery. From…
View article: Editorial
Editorial Open
Australian Accounting Review (AAR) enjoys a unique position as an accounting journal that is read and appreciated by practising accountants, those interested in accounting policy and practice, regulators and accounting academics. The artic…
View article: The effectiveness of sanctions on disclosure regulation: Australian evidence
The effectiveness of sanctions on disclosure regulation: Australian evidence Open
We investigate the deterrent effects of securities law enforcement sanctions with different levels of severity. Our setting is Australia's Continuous Disclosure Regulation, which features a range of sanctions from light through to more pun…
View article: Online Assessment in Australian University Business Schools: A Snapshot of Usage and Challenges
Online Assessment in Australian University Business Schools: A Snapshot of Usage and Challenges Open
Whilst most institutions have been using online assessment submission for many decades, the move to fully online delivery during the COVID-19 pandemic meant more traditional forms of assessment also had to move online. In this national stu…
View article: ‘Teach the teacher’: Design and evaluation of a professional teaching development program
‘Teach the teacher’: Design and evaluation of a professional teaching development program Open
A significant aspect of engineering education is the tutorial experience. This article describes the development and evaluation of a Tutor Development Program delivered within a School of Engineering in one of Australia’s leading universit…
View article: The Enduring and Evolving Influence of Ball and Brown (1968)
The Enduring and Evolving Influence of Ball and Brown (1968) Open
Background In this virtual special issue (VSI) we acknowledge the contribution of Ball and Brown (1968) [BB68] and select some key papers from the Australian Journal of Management (AJM), published since its inception in 1976, that demonstr…
View article: The enduring and evolving influence of Ball and Brown (1968)
The enduring and evolving influence of Ball and Brown (1968) Open
In this virtual special issue (VSI) we acknowledge the contribution of Ball and Brown (1968) [BB68] and select some key papers from the Australian Journal of Management (AJM), published since its inception in 1976, that demonstrate how Bal…
View article: Issue Information
Issue Information Open
US$1254 (Rest of World), €814 (Europe), £1122 (UK
View article: Issue Information
Issue Information Open
US$1254 (Rest of World), €814 (Europe), £1122 (UK
View article: Is Fair Value Information Relevant to Investment Decision-Making: Evidence From the Australian Agricultural Sector?
Is Fair Value Information Relevant to Investment Decision-Making: Evidence From the Australian Agricultural Sector? Open
© The Author(s) 2018. Despite major accounting standards boards worldwide continuing to use fair value extensively, academic evidence on the relevance of fair value accounting has focused on financial assets. This study breaks new ground t…
View article: Issue Information
Issue Information Open
US$1254 (Rest of World), €814 (Europe), £1122 (UK
View article: Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’
Comments on Shan and Walter: ‘Towards a Set of Design Principles for Executive Compensation Contracts’ Open
This paper is developed around the set of design principles for executive compensation contracts as outlined in the study of Shan and Walter (2014).We propose guidance for determining an appropriate CEO starting compensation level based on…