Accounting Research Journal: Volume 19 Issue 2

The Effects of Board Characteristics on Earnings Management around Australian CEO Changes

Paul Mather, Alan Ramsay

Prior research has shown evidence of earnings management in financial reports of US and Australian firms changing chief executive officer (CEO). This paper examines whether…

FASB’s Statement No. 133 on Derivatives and Barings Bank: The Case for Value at Risk (VAR)

Yass A. Alkafaji, Nauzer Balsara, Judith N. Aburmishan

Spectacular bankruptcies of the Orange County Investment Pool in December 1994 and Barings Bank in February 1995 mounted a pressure on the U.S. Financial Accounting Standards…

Persistence in Mutual Fund Returns: New Zealand Evidence

Keith Hooper, Howard Davey, Roger Su, Dani A.C. Foo

Many studies have discussed mutual funds performance, especially about the persistence of excess returns. Regression is the most common method to be used to research the fund…

Educators’ Epistemological Beliefs of Accounting Ethics Teaching: A Cross‐Cultural Study

Pak K. Auyeung, Ron Dagwell, Chew Ng, John Sands

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed…

Measuring Contagion in the South‐East Asian Economic Crisis: An Exploration Using Artificial Neural Networks

Callum Scott

An artificial neural network methodology is used to develop a new measure of contagion using exchange rate data from the Asian Crisis of 1997 and beyond. Connection weight changes…

A Commentary on Sample Design Issues in Behavioral Accounting Experiments

Freddie Choo, Kim Tan

Behavioral research in accounting deals with the behavior of accountants. As such, it uses accounting subjects. Accounting subjects are very difficult to come by because of the…