Accounting Research Journal: Volume 31 Issue 2

The unpaid social cost of carbon: Introducing a framework to estimate “legal looting” in the fossil fuel industry

Martina Linnenluecke, Tom Smith, Robert E. Whaley

This paper aims to examine the complex issue of the social cost of carbon. The authors review the existing literature and the strengths and deficiencies of existing approaches…

Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoption

Wun Hong Su, Peter Wells

This paper aims to evaluate the relation between acquisition premiums and amounts recognised as identifiable intangible assets (IIAs) in business combination, in periods before…

Security market regulation: antecedents for capital market confidence in frontier markets

Erick Rading Outa, Nelson Maina Waweru, Peterson Kitakogelu Ozili

The purpose of this study is to examine the capital market effects of corporate governance (CG) practices of a “comply or explain” environment on stock market liquidity in a…

The impact of audit committee effectiveness on audit fees and non-audit service fees: Evidence from Australia

Muhammad Jahangir Ali, Rajbans Kaur Shingara Singh, Mahmoud Al-Akra

The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment.

Determinants of non-performing loans in banking sector in small developing island states: A study of Fiji

Ronald Ravinesh Kumar, Peter Josef Stauvermann, Arvind Patel, Selvin Sanil Prasad

The banking sector stability depends in large part on the size of non-performing loans (NPLs). Hence, the factors which explain the problem loans are very useful information for…

Director workloads, attendance and firm performance

Stephen Gray, John Nowland

This paper examines whether increased director workloads are benefiting firms or are causing directors to become too busy, resulting in lower director attendance and weaker firm…

Company reputation and auditor choice: evidence from fortune 1000 companies

Xuan Huang, Fei Kang

The purpose of this paper is to investigate how companies’ reputation affects their selection of auditors.

Market earnings expectation, measurement error in analysts’ consensus forecasts and prediction of stock returns

Jung Hoon Kim

In capital markets research, analysts’ consensus forecasts are widely used as a proxy for unobservable market earnings expectation. However, they measure the market earnings…

Development of accounting regulatory institutions in Libya (1951-2006)

Mansour Alferjani, Soheila Mirshekary, Steven Dellaportas, Dessalegn Getie Mihret, Ali Yaftian

This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya.

Capital structure, ownership and crisis: evidence from Middle East and North African banks

Saibal Ghosh

Although understanding the capital structure of firms has been quite commonplace in the empirical literature, there is admittedly limited evidence with regard to the determinants…

Board characteristics and asymmetric cost behavior: evidence from Egypt

Awad Elsayed Awad Ibrahim

This paper aims to provide further evidence on asymmetric cost behavior (cost stickiness) from one of the emerging economies, Egypt. The study provides empirical evidence on the…