Australian Accounting Review (AAR)

This year marks the thirtieth anniversary of the Australian Accounting Review (AAR).  From the very beginning the journal set out to generate dialogue between accounting academics and practitioners and to inform contemporary debates with relevant evidence.  As part of our celebrations of this anniversary, we present this virtual issue which, true to the journal’s mission, gathers AAR papers together on topics relevant to the current challenges associated with the COVID-19 (C-19) pandemic. 

We draw on papers already published in Australian Accounting Review that address three financial reporting issues that have been highlighted by the impact of C-19 on business operations: (1) expected credit losses, (2) going concern disclosures, and (3) impairment.  Our choice reflects papers which we feel can act as models to motivate researchers to similarly research these issues in the context of C-19.

Michael E. Bradbury and Bryan Howieson

To access the issue, click HERE