Accounting Research Journal: Volume 21 Issue 2

Audit service quality in compulsory audit tendering: Preparer perceptions and satisfaction

Kym Boon, Jill McKinnon, Philip Ross

The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory audit tendering (CAT) in local councils in New South Wales (NSW). It…

Factors affecting corporate choices of postretirement benefits in the USA

Sharad Asthana

The purpose of this paper is to examine the determinants of US firms' postretirement benefits choices.

Cash‐based related party transactions in new economy firms

Gerry Gallery, Natalie Gallery, Matthew Supranowicz

This paper aims to investigate associations between related party transactions (RPTs) and governance and performance factors of new economy firms.

Corporate governance and the value‐relevance of accounting information: Evidence from Australia

Ahsan Habib, Istiaq Azim

This paper seeks to examine the relationship between corporate governance and the value‐relevance of accounting information in Australia.

The provision of non‐audit services and earnings conservatism: Do New Zealand auditors compromise their independence?

Beilei Zhang, David Emanuel

This study seeks to examine the relation between non‐audit services provided by incumbent auditors and an important aspect of earnings quality – conservatism, using New Zealand…

Obituary