Ann Tarca

Search results

• 2023

  Cross-country diversity and non-IFRS financial performance measures

  Clinch, G., Tarca, A. & Wee, M., Jun 2023, In: Accounting and Finance. 63, 2, p. 2473-2502 30 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • IFRS 100%
  • Volatility 20%
  • Merger 20%
  1 Citation (Scopus)
• 2020

  Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries

  Moy, M., Heaney, R., Tarca, A. & van Zyl, W., Dec 2020, In: Journal of Contemporary Accounting and Economics. 16, 3, 100214.

  Research output: Contribution to journal › Article › peer-review

  • Accounting Standards 100%
  • Corporate Governance 100%
  4 Citations (Scopus)

• External auditors' evaluation of a management's expert's credibility: Evidence from Australia

  Agrawal, P., Tarca, A. & Woodliff, D., 1 Mar 2020, In: International Journal of Auditing. 24, 1, p. 90-109 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Application Specific Integrated Circuit 100%
  • External Auditor 100%
  • Auditing Standard 100%
  • Professional Qualification 100%
  • Accounting Standard 100%
  10 Citations (Scopus)
• 2019

  Accounting for financial instruments with characteristics of debt and equity: finding a way forward

  Fargher, N., Sidhu, B. K., Tarca, A. & van Zyl, W., Mar 2019, In: Accounting & Finance. 59, 1, p. 7-58 52 p.

  Research output: Contribution to journal › Article › peer-review

  • Financial Instrument 100%
  • Accounting Standards 50%
  9 Citations (Scopus)

• Managerial ownership, audit firm size, and audit fees: Australian evidence

  Shan, Y. G., Troshani, I. & Tarca, A., Jun 2019, In: Journal of International Accounting, Auditing and Taxation. 35, p. 18-36 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Audit Fees 100%
  • Ownership 100%
  • Firm Size 100%
  • UK 12%
  • USA 12%
  26 Citations (Scopus)

• Power and environmental reporting-practice in business networks

  Bayne, L., Purchase, S. & Tarca, A., 28 May 2019, In: Accounting, Auditing and Accountability Journal. 32, 2, p. 632-657 26 p.

  Research output: Contribution to journal › Article › peer-review

  • Business Network 100%
  • Environmental Reporting 100%
  • Supply Chain Management 50%
  • Interorganizational 50%
  • Design Methodology 16%
  5 Citations (Scopus)
• 2018

  Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences

  d'Arcy, A. & Tarca, A., 1 Sept 2018, In: International Journal of Accounting. 53, 3, p. 203-226 24 p.

  Research output: Contribution to journal › Article › peer-review

  • IFRS 100%
  • Goodwill 100%
  • Research Implementation 100%
  • Managerial Incentives 12%
  • Institutional Factors 12%
  29 Citations (Scopus)
• 2016

  IFRS non-GAAP earnings disclosures and fair value measurement

  Malone, L., Tarca, A. & Wee, M., 1 Mar 2016, In: Accounting and Finance. 56, 1, p. 59-97 39 p.

  Research output: Contribution to journal › Article › peer-review

  • IFRS 100%
  • Accounting Standards 100%
  • Financial Statement 100%
  • Opportunism 100%
  33 Citations (Web of Science)
• 2015

  A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards

  Preiato, J., Brown, P. & Tarca, A., 2015, In: Journal of Business Finance and Accounting. 42, 1-2, p. 1-50

  Research output: Contribution to journal › Article › peer-review

  • Accounting Standards 100%
  • Earnings Announcement 50%
  58 Citations (Scopus)

  11 Downloads (Pure)

• The Effect of Measurement Subjectivity Classifications on Analysts' Use of Persistence Classifications When Forecasting Earnings Items

  Hewitt, M., Tarca, A. & Yohn, T. L., 2015, In: Contemporary Accounting Research. 32, 3, p. 1000-1023

  Research output: Contribution to journal › Article › peer-review

  • Subjectivity 100%
  • Investors 100%
  7 Citations (Scopus)
• 2014

  Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting

  Wee, M., Tarca, A. & Chang, M., 2014, In: Australian Journal of Management. 39, 2, p. 265-291

  Research output: Contribution to journal › Article › peer-review

  • IFRS 100%
  • Stock Exchange 25%
  • Financial Statement 25%
  16 Citations (Scopus)

• Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy

  Brown, P., Preiato, J. & Tarca, A., 2014, In: Journal of Business Finance and Accounting. 41, 1-2, p. 1-52

  Research output: Contribution to journal › Article › peer-review

  • IFRS 100%
  • Accounting Standards 100%
  • Financial Reporting 100%
  • Financial Statement 66%
  • Accounting Policy 33%
  256 Citations (Scopus)
• 2013

  An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany

  Tarca, A., Morris, R. D. & Moy, M., 2013, In: Abacus. 49, 1, p. 74-98

  Research output: Contribution to journal › Article › peer-review
  17 Citations (Scopus)

• Management's Earnings Justification and Earnings Management under Different Institutional Regimes

  Aerts, W., Cheng, P. & Tarca, A., 2013, In: Corporate Governance (Oxford). 21, 1, p. 93-115

  Research output: Contribution to journal › Article › peer-review
  25 Citations (Web of Science)

• The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review

  Nichols, N. B., Street, D. L. & Tarca, A., 2013, In: Journal of International Financial Management and Accounting. 24, 3, p. 261-312

  Research output: Contribution to journal › Article › peer-review
  57 Citations (Scopus)
• 2012

  IFRS adoption and analysts' earnings forecasts: Australian evidence

  Cotter, J., Tarca, A. & Wee, M., 2012, In: Accounting and Finance. 52, 2, p. 395-419

  Research output: Contribution to journal › Article › peer-review
  69 Citations (Scopus)

• Ten Years of IFRS: Practitioners' Comments and Suggestions for Research

  Brown, P. & Tarca, A., 2012, In: Australian Accounting Review. 22, 4, p. 319-330

  Research output: Contribution to journal › Article › peer-review
  32 Citations (Scopus)
• 2011

  Factors affecting MD&A disclosures by SEC registrants: Views of practitioners

  Tarca, A., Street, D. L. & Aerts, W., 2011, In: Journal of International Accounting, Auditing and Taxation. 20, p. 45-59

  Research output: Contribution to journal › Article › peer-review
  14 Citations (Scopus)

• IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia

  Cairns, D., Massoudi, D., Taplin, R. & Tarca, A., 2011, In: The British Accounting Review. 43, 1, p. 1-21

  Research output: Contribution to journal › Article › peer-review
  103 Citations (Scopus)
• 2010

  Financial performance explanations and institutional setting

  Aerts, W. & Tarca, A., 2010, In: Accounting and Business Research. 40, 5, p. 421-450

  Research output: Contribution to journal › Article › peer-review
  29 Citations (Scopus)
• 2008

  Converging to International Accounting Standards: Views from Japan

  Kaneko, S.-I. & Tarca, A., 2008, In: Australian Accounting Review. 18, 3, p. 209-223

  Research output: Contribution to journal › Article › peer-review

  • IFRS 100%
  • Financial Statement 25%
  5 Citations (Scopus)

• Identifying Decision Useful Information with the Matrix Format Income Statement

  Tarca, A., Hancock, P., Woodliff, D., Brown, P., Bradbury, M. & Van Zijl, T., 2008, In: Journal of International Financial Management and Accounting. 19, 2, p. 184-217

  Research output: Contribution to journal › Article › peer-review

  • Income Statement 100%
  • Financial Statement 100%
  • IFRS 50%
  • Financial Information 50%
  • Accounting Standards 25%
  23 Citations (Scopus)
• 2007

  Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom

  Brown, P. & Tarca, A., 2007, In: Abacus. 43, 4, p. 438-473

  Research output: Contribution to journal › Article › peer-review

  • IFRS 100%
  27 Citations (Scopus)

• Managerial incentives and the treatment of pre-production expenditure in the mining industry

  Mohebbi, A., Tarca, A. & Woodliff, D., 2007, In: International Journal of Business Studies. 15, 1, p. 127-152

  Research output: Contribution to journal › Article › peer-review

  • Mining Industry 100%
  • Australia 100%
  • UK 100%
  • USA 100%
  • Canada 100%

• The Matrix Format Income Statement: A Case Study about Earnings Management and Reporting Financial Performance

  Tarca, A., Brown, P., Hancock, P., Woodliff, D., Bradbury, M. E. & Van Zijl, T., 2007, In: Issues in Accounting Education. 22, 4, p. 607-623

  Research output: Contribution to journal › Article › peer-review

  • Accounting Policy 100%
  • Income Statement 100%
  • Case Study 100%
• 2006

  Does Cross-Listing Signal Quality?

  Durand, R., Gunawan, F. & Tarca, A., 2006, In: Journal of Contempory Accounting & Economics. 2, 2, p. 170-189

  Research output: Contribution to journal › Article › peer-review

  • Dual Listing 100%
  • Corporate Disclosure 11%
• 2005

  2005 - It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework

  Brown, P. & Tarca, A., 2005, In: Australian Accounting Review. 15, 2, p. 68-78

  Research output: Contribution to journal › Article › peer-review

  • Australia 100%
  • IFRS 100%
  • Accounting Standard 50%
  • International Accounting 50%
  16 Citations (Scopus)

• A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU

  Brown, P. & Tarca, A., 2005, In: European Accounting Review. 14, 1, p. 181-212

  Research output: Contribution to journal › Article › peer-review

  • IFRS 100%
  88 Citations (Scopus)

• Foreign Firms in the Less-regulated US Market

  Durand, R., Tan, J. & Tarca, A., 2005, In: Journal of Contemporary Accounting and Economics. 1, 1, p. 103-118

  Research output: Contribution to journal › Article › peer-review

  • Corporate Disclosure 100%
  • Accounting Standards 100%

• International convergence of accounting standards : an investigation of the use of IAS ''options'' not acceptable under US GAAP

  Tarca, A., 2005, In: International Journal of Business Studies. 13, 1, p. 67-86

  Research output: Contribution to journal › Article › peer-review

  • Accounting Standards 100%
  • Accounting Policy 33%
  • Research and Development 33%
  • Corporate Asset 33%
  • Intangible Asset 33%

• The Impact of US GAAP Reconciliation Requirements on Choice of Foreign Stock Exchange for Firms from Common Law and Code Law Countries

  Durand, R. & Tarca, A., 2005, In: European Accounting Review. 14, 4, p. 789-814

  Research output: Contribution to journal › Article › peer-review

  • Financial Market 100%
  • Legal Code 100%
  • USA 100%
  • Law 100%
  • Accounting Standards 100%
  6 Citations (Scopus)
• 2004

  International Convergence of Accounting Practices: Choosing Between IAS and US GAAP

  Tarca, A., 2004, In: Journal of International Financial Management and Accounting. 15, 1, p. 60-91

  Research output: Contribution to journal › Article › peer-review

  • Accounting Standards 100%
  • IFRS 20%
  • Stock Exchange 20%
  133 Citations (Scopus)
• 2001

  Politics, Processes and the Future of Australian Accounting Standards

  Brown, P. & Tarca, A., 2001, In: Abacus. 37, 3, p. 267-296

  Research output: Contribution to journal › Article › peer-review

  36 Citations (Scopus)
• 1998

  The Measurement of International Harmonisation in Financial Reporting

  Tarca, A., 1998, In: Australian Accounting Review. 8, No. 1, 15, p. 13-20

  Research output: Contribution to journal › Article › peer-review

  13 Citations (Scopus)