ACCOUNTANCY BUSINESS 
AND 
THE PUBLIC INTEREST
 
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ACCOUNTANCY BUSINESS AND THE PUBLIC INTEREST

Volume 21 - 2022

The Impact of CEOs’ Incentives for Risk-Taking or Risk-Aversion on Corporate Performance: Using CEO Vega and CEO Delta as Incentive Measures, Samy Garas,  Kienpin Tee and Chuo-Hsuan Lee, pages 1-20.


Crypto Cyber Considerations – Risk Management & Mitigation Tactics For Accounting Practitioners, Sean Stein Smith, pages 21-35.

Accounting students’ perceptions of the barriers on IFRS study in the accounting curriculum, Md Moazzem Hossain, Manzurul Alam, Mohammed Alamgir and Amirus Salat, pages 36-51

Financial Disclosure Readability: Obfuscation and the Common Good, Christopher J. Demaline, pages 52-64.

Corporate Climate Change Disclosure:  A Survey of the U.S. Dow Jones 30 Companies, Joanna (Jingwen) Zhao, Ying Guo, PhD and David C. Yang, pages 65-95.


Corporate Governance and Misconduct in Asia,  Qaiser Rafique Yasser and Abdullah Al Mamun, pages 96-115.


Auditor Bias and Deliberative Reasoning, Stuart Thomas, pages 116-136.

Corporate environmental performance and disclosure nexus: The role of Chief Sustainability Officer; Jin Dong Park, Tesfaye T. Lemma,Martin Freedman and Yu Cong, pages 137-161.


The Effects of the Disclosure of the Location and Term of Auditor Tenure on Investors’ Perceptions of Auditor Independence, Kwadwo Ofori-Mensah, Lydia Didia and Xia Zhang, pages 162-177.

An Examination of Moderated and Mediated Relationships Among Individual and Task Related Variables on Budgetary Slack, Shawn L. Robey, Kevin Celuch and Mark A. McKnight, pages 178-199.


Governance, Risk and Compliance (GRC) in Digital Transformation: Investor Views, Clarence Goh, Yuanto Kusnadi, Gary Pan and Poh-Sun Seow, pages 200-223.


Do borrowers’ financial statement information still holds relevance to manage credit risk in banks?, Lalit Arora and Manish Yadav, pages 224-236.


Internal Audit Practices and Satisfaction of Administrators: Evidence from State Universities in Sri Lanka,
Vickneswaran Anojan, pages 237 -255.



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