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Articles by Sue Wright
The Usefulness of Accounting Research
No abstract is available for this article. References , , and . 2026 “Judicial Efficiency, Contract Enforcement, and Supply Chain Resilience: Evidence From a Natural Policy Experiment.” Australian Accounting Review 36, no. 2: 170–190. https://doi.org/10.1111/auar.70025. 2026. “From Reporting to Results: Applying Portfolio Regression for Green Revenue Reporting and Biodiversity Impact Reduction Strategies on the Cost of Capital.” Australian Accounting Review 36, no. 2: 130–149.
The Roles of Australian Accounting Review
Shan, Y. and Wright, S. (2026), The Roles of Australian Accounting Review. Australian Accounting Review, 36: 5-8. https://doi.org/10.1111/auar.70021 Data Availability Statement Data sharing not applicable to this article as no datasets were generated or analysed during the current study. References , , and . 2026. “A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions.” Australian Accounting Review 36, no. 1: 52–89. https://doi.org/10.1111/auar.70019. 2026.
International Experiences With Good Governance
No abstract is available for this article. Data Availability Statement The authors have nothing to report. References , and . 2025. “Tax Enforcement Independence and Firm Related-Party Transactions: Evidence From a Quasi-Natural Experiment.” Australian Accounting Review 35, no. (4). https://doi-org.ezproxy.lib.uts.edu.au/10.1111/auar.70011. , , , and . 2025. “The Unintended Effect of the Regularized Government Accounting Supervision on Corporate Innovation.” Australian Accounting Review 35, no. (4).
Values in Accounting
Editorial Values in Accounting First published: 19 March 2025 No abstract is available for this article. References Khaksari, N.S., Hesarzadeh, R., Dashtbayaz, M.L., Bazrafshan, A. and Saeedi, A., 2025, ‘Attention Deficit Hyperactivity Disorder and Professional Scepticism’, Australian Accounting Review, 35 (1): https://doi.org/10.1111/auar.12446.
The Boundaries of Accounting
Editorial The Boundaries of Accounting First published: 20 October 2024 No abstract is available for this article. References Potter, B. 2024, ‘The Shifting and Permeable Boundaries of Auditing: Evidence from Early Australian Examination Papers’, Australian Accounting Review, 34(3). Power, M. 2018, ‘Accounting, Boundary-Making and Organizational Permeability’, Research in the Sociology of Organizations, 57: 31–53. Roszak, S. and Laguecir, A.
Insights for Senior Accounting Managers
Editorial Insights for Senior Accounting Managers First published: 08 July 2024 No abstract is available for this article. References Leao, F. and Gomes, D., 2024, ‘The (Lack of) Progress in Accountancy Professionalisation: Insights from Non-accountants in Portugal’, Australian Accounting Review, 34(2): https://doi.org/10.1111/auar.12420. Liu, W., Yan, Y., Li, B.
Risk and Sustainability Issues
Editorial Risk and Sustainability Issues First published: 02 April 2024 No abstract is available for this article. References Adebayo, A. and Ackers, B. 2024, ‘Managing Trade-Offs Between Environmental, Social, Governance and Financial Sustainability in State-Owned Enterprises: Insights from an Emerging Market’, Australian Accounting Review, 34 (1): https://doi.org/10.1111/auar.12415. Alves, I., Limão, M. and Lourenço, S.
When it's not personal but positional: The upside of CEO power
1 INTRODUCTION The chief executive officer (CEO), the firm's ultimate decision-maker, uses his or her executive powers in ways that affect the firm's management and, consequently, performance. There are two contrasting perspectives on how that power is used. The agency theory perspective is that unconstrained powerful CEOs use their power to make wealth-destroying corporate investments and/or further their personal objectives.
The International Loan Documentation Handbook
Since publication of the first edition in 2005, The International Loan Documentation Handbook has been an essential reference for lenders, their advisers and their customers, providing a practical and comprehensive review of the terms of international loan documentation. The book guides the reader, step by step, clause by clause, through the loan agreement, from start to finish.
Focus on the Future
Editorial Focus on the Future First published: 18 December 2023 No abstract is available for this article. References Almutairi, A., Eulaiwi, B., Evans, R. and Taylor, G. 2023, ‘Tax haven use and related-party transactions: evidence from Australia’, Australian Accounting Review, 33 (4). https://doi.org/10.1111/auar.12413 Burritt, R.L., Hahn, T. and Schaltegger, S.
Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices
Editorial Contemporary Challenges: Spotlight on Climate, Cryptocurrencies and SME Practices First published: 17 September 2023 No abstract is available for this article. References Ali, Z. and Mustafa, G. 2023, ‘On Accounting Firms Serving Small and Medium-Sized Enterprises: A Review’, Synthesis and Research Agenda, Australian Accounting Review, 33 (3). https://doi.org/10.1111/auar.12404 Choi, A., Lee, W.-J., Lee, G. and Zhou, G.
Keeping up with the Changing World of Accounting
No abstract is available for this article.
The effectiveness of sanctions on disclosure regulation: Australian evidence
1 INTRODUCTION Effective public enforcement is critical to the success of securities regulation (Christensen et al., 2013; Coffee, 2007; Holthausen, 2009). In the past two decades, public enforcement of securities regulation has intensified in many countries in direct response to prominent corporate failures, financial market crises and harmonisation of disclosure standards.
Blue-eyed Cockatoo Macaulay Library ML115814471
Technical Information Model Canon EOS 50D Lens model EF100-400mm f/4.5-5.6L IS USM f-stop f/5.6 Focal length 330 mm Shutter speed 1/800 sec ISO 800 Flash Flash did not fire, auto Original file size 382KB Dimensions 1159 x 773
The enduring and evolving influence of Ball and Brown (1968)
1. 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 demonstrate how Ball and Brown influenced, and in many cases inspired, the research agendas of Australian and New Zealand researchers. AJM is particularly proud to acknowledge the connection with Ray Ball and Philip Brown.
Using the R&D capitalisation choice to explain the scale benefits of R&D investment
Aboody, D, Lev, B (1998) The value relevance of intangibles: The case of software capitalization. Journal of Accounting Research 36: 161–191. Google Scholar | Crossref | ISI Abrahams, T, Sidhu, B (1998) The role of R&D capitalisations in firm valuation and performance measurement. Australian Journal of Management 23: 169–170. Google Scholar | SAGE Journals Acs, ZJ, Audretsch, DB (1991) R&D, firm size and innovative activity.
Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?
Argiles, JM, Aliberch, AS, Blandon, JG (2012) A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation. Revista de Contabilidad 15: 109–142. Google Scholar | Crossref Argiles, JM, Slof, EJ (2001) New opportunities for farm accounting. European Accounting Review 10: 361–383.
For Love Of A Dog By Sue Owens Wright
There’s a good reason that dogs play such an important role in the lives of my characters. It’s because they have always been so important in my own life. Since birth, I’ve been in the company of dogs. If I grew up thinking that I was a dog, I owe that obvious misconception to a small, brown mongrel named Dusty. Throughout childhood, he was my constant and only companion, my littermate. Wherever I was, that was where you’d find Dusty, and I was as devoted to him as he was to me.
Got a problem with a big company? Think like a hostage negotiator
If you have a job, own a car, have insurance, live in a rented flat or own a house… basically, if you’re a human, you’re likely to have had a run-in (or several) with a large company or organisation that didn’t do its job correctly. And if you have, you’ll probably be familiar with feeling trapped, with nowhere to turn, no one calling you back and no control over the situation. You can feel helpless and held hostage by a faceless yet seemingly all-powerful entity.
Adaptive Conjoint Analysis: A New Approach to Defining Corporate Governance
The method introduced to the corporate governance literature by this paper captures the construct of corporate governance in a small number of attributes, using responses made by directors and shareholders to an adaptive conjoint analysis questionnaire. We demonstrate how to identify the key attributes of corporate governance from directors' and shareholders' relative preferences among a set of corporate governance attributes.
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