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Ann Tarca

Professor, BCom MAcc PhD W.Aust., ACA

  • The University of Western Australia (M250), 35 Stirling Highway,

    6009 Perth

    Australia

  • 588 Citations
  • 13 h-Index
19982019
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Research Output 1998 2019

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Article
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

Equity
Financial instruments
Debt
Liability
Accounting standards

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

Shan, Y. G., Troshani, I. & Tarca, A., 14 May 2019, In : Journal of International Accounting, Auditing and Taxation. 19 p.

Research output: Contribution to journal › Article

Audit firms
Firm size
Managerial ownership
Audit fees
Shareholders

Power and environmental reporting-practice in business networks

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

Research output: Contribution to journal › Article

Environmental reporting
Environmental practices
Business networks
Supermarkets
Supply chain
2018
2 Citations (Scopus)

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

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

Research output: Contribution to journal › Article

Accounting research
International Financial Reporting Standards
Country differences
Goodwill accounting
Reviewing
2016
8 Citations (Scopus)

IFRS non-GAAP earnings disclosures and fair value measurement

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

Research output: Contribution to journal › Article

Analysts
International Financial Reporting Standards
Disclosure
Fair value
Usefulness
2015
21 Citations (Scopus)
11 Downloads (Pure)

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

Accounting standards
Enforcement
Analysts
Regression model
Rule of law
1 Citation (Scopus)

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

Subjectivity
Analysts
Persistence
Earnings forecasting
Archival research
2014
9 Citations (Scopus)

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

Incentives
Communication
Disclosure
IFRS adoption
International Financial Reporting Standards
85 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

Accounting standards
Enforcement
Audit
Country differences
Financial reporting
2013
13 Citations (Scopus)

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

11 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

28 Citations (Scopus)

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

2012
40 Citations (Scopus)

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

25 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

2011
6 Citations (Scopus)

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

47 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

2010
20 Citations (Scopus)

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

2008
4 Citations (Scopus)

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

International accounting standards
Japan
Lease
Security analysts
Fair value
17 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

Income
Financial statements
Financial information
International Accounting Standards Board
Accounting standards
2007
18 Citations (Scopus)

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

Enforcement
Financial reporting quality
Government
Financial reporting
Accounting profession

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

Mining industry
Managerial incentives
Expenditure
Capitalization
Profitability

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

income statement
transparency
value change
recycling
sale
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

Quality signal
Cross-listing
Disclosure requirements
News
Debt
2005
15 Citations (Scopus)

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

Financial reporting
International accounting standards
69 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

European Union
Enforcement
International Financial Reporting Standards
Federation
Financial reporting

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

Foreign firms
Disclosure requirements
Japan
South Africa
Germany

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

Accounting standards
Germany
France
Accounting policy
Japan
5 Citations (Scopus)

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

Reconciliation
Stock exchange
Common law
New York Stock Exchange
Law firms
2004
101 Citations (Scopus)

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

Accounting practices
International standards
Japan
Germany
New York Stock Exchange
2001
32 Citations (Scopus)

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

1998
11 Citations (Scopus)

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