By Associate Professor Richard Morris

Books

Ma R; Morris R, 1982, Disclosure and Bonding Practices of British and Australian Banks in the Nineteenth Century

Morris R, 1972, An Examination of Cut-Off Rates for Capital Expenditure Analysis under Capital Rationing, University of Queensland Press, St Lucia

Book Chapters

Morris RD; Pham T; Gray SJ, 2009, 'Transparency and corporate governance in Malaysia: before and after the Asian financial crisis.', in Baxter J; Poullas C (ed.), Practices, Profession and Pedagogy in Accounting, Sydney University Press, Sydney, Australia, pp. 102 - 137

Morris RD, 1997, 'The origins of the no-liability mining company and its accounting regulations.', in The Development of Accounting in an International Context, Routledge Press, London, pp. 90 - 121

Morris RD; Barbera M, 1990, 'A Chronology of the Development of Corporate Financial Reporting in Australia, 1817-1988', in Parker RH (ed.), Accounting in Australia: Historical Essays (New York: Garland Publishing, 1990, Accounting in Australia: Historical Essays (New York: Garland Publishing), pp. 237 - 270

Journal articles

Morris RD, 2024, 'Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’', Abacus, 60, pp. 13 - 20, http://dx.doi.org/10.1111/abac.12316

Li J; Lim Y; Morris RD, 2022, 'The Impact of IFRS on the Use of Private Debt Covenants: International Evidence', Journal of International Accounting Research, 21, pp. 125 - 150, http://dx.doi.org/10.2308/JIAR-2021-085

Morris RD; Dai L; De Groote S; Holmes E; Lau L; Li CK; Nguyen P, 2021, 'Coping with COVID: pivoting perspectives from teaching a third-year undergraduate financial accounting course', Accounting Research Journal, 34, pp. 279 - 289, http://dx.doi.org/10.1108/ARJ-09-2020-0295

Liao L; Kang H; Morris RD, 2021, 'The value relevance of fair value and historical cost measurements during the financial crisis', Accounting and Finance, 61, pp. 2069 - 2107, http://dx.doi.org/10.1111/acfi.12655

Li C; Jackson A; Morris R, 2020, 'Earnings Co-Movements and the Informativeness of Earnings', Abacus: a journal of accounting, finance and business studies, 56, pp. 295 - 319, http://dx.doi.org/10.1111/abac.12200

Liao L; Yao D; Kang H; Morris RD, 2020, 'The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy', Pacific Basin Finance Journal, 59, http://dx.doi.org/10.1016/j.pacfin.2019.101259

Gordon EA; Gotti G; Ho JH; Mora A; Morris RD, 2019, 'Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation', Journal of International Accounting, Auditing and Taxation, 37, http://dx.doi.org/10.1016/j.intaccaudtax.2019.100286

Saha A; Morris RD; Kang H, 2019, 'Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements', Abacus, 55, pp. 205 - 236, http://dx.doi.org/10.1111/abac.12148

Morris R; Tronnes PC, 2018, 'The determinants of voluntary strategy disclosure: an international comparison', Accounting Research Journal, 31, pp. 423 - 441, http://dx.doi.org/10.1108/ARJ-10-2015-0126

Dinh T; Kang H; Morris RD; Schultze W, 2018, 'Evolution of intangible asset accounting: Evidence from Australia', Journal of International Financial Management and Accounting, 29, pp. 247 - 279, http://dx.doi.org/10.1111/jifm.12081

Morris RD, 2017, 'Robert Henry (Bob) Parker (September 1932-July 2016) Obituary', ECONOMIC AND LABOUR RELATIONS REVIEW, 28, pp. 349 - 351, http://dx.doi.org/10.1177/1035304617706256

Morris RD, 2017, 'The Phoenix rises: The Australian accounting standards board and IFRS adoption', Journal of International Accounting Research, 16, pp. 155 - 157, http://dx.doi.org/10.2308/jiar-10545

Morris RD; Kang H; Jie J, 2016, 'The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis', Journal of Contemporary Accounting and Economics, 12, pp. 176 - 190, http://dx.doi.org/10.1016/j.jcae.2016.07.001

Morris RD, 2015, 'Book review: Jane Gleeson-White, Six Capitals: The Revolution Capitalism Has to Have – or Can Accountants Save the Planet?', The Economic and Labour Relations Review, 26, pp. 689 - 693, http://dx.doi.org/10.1177/1035304615613036

Hellman N; Gray SJ; Morris RD; Haller A, 2014, 'The persistence of international accounting differences as measured on transition to IFRS', Accounting and Business Research, http://dx.doi.org/10.1080/00014788.2014.987202

Morris RD; Gray SJ; Pickering J; Aisbitt S, 2014, 'Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience', Accounting Horizons, 28, pp. 143 - 173, http://dx.doi.org/10.2308/acch-50609

Kang H; Leung S; Gray SJ; Morris RD, 2013, 'Corporate governance and earnings management: An Australian perspective', Corporate Ownership and Control, 10, pp. 95 - 113, http://www.virtusinterpress.org/IMG/pdf/Helen_Kang_Sidney_Leung_Richard_D-Morris_Sidney_J-_Gray_paper_COC__Volume_10_Issue_3_Spring_2013_.pdf

Kang HH; Liao L; Morris RD, 2013, 'Information asymmetry of fair value accounting during the financial crisis', Journal of Contemporary Accounting & Economics, 9, pp. 221 - 236, http://dx.doi.org/10.1016/j.jcae.2013.10.001

Morris RD; Tarca A; Moy M, 2012, 'An investigation of the relationship between use of international accounting standards and source of company finance in Germany', ABACUS - A Journal of Accounting Finance and Business Studies, 49, pp. 74 - 98, http://dx.doi.org/10.1111/j.1467-6281.2012.00373.x/pdf

Morris RD; Pham T; Gray SJ, 2011, 'The Value Relevance of Transparency and Corporate Governance in Malaysia Before and After the Asian Financial Crisis', ABACUS - A Journal of Accounting Finance and Business Studies, 47, pp. 205 - 233, http://dx.doi.org/10.1111/j.1467-6281.2011.00339.x

Green WJ; Morris RD; Tang H, 2010, 'The Split Equity Reform and Corporate Financial Transparency in China', Accounting Research Journal, 23, pp. 20 - 48, http://dx.doi.org/10.1108/10309611011060515

Morris RD; Gordon I, 2006, 'Equity Accounting Adoption in Regulated and Unregulated Settings: An Empirical Study', ABACUS - A Journal of Accounting Finance and Business Studies, 42, pp. 22 - 42, http://dx.doi.org/10.1111/j.1467-6281.2006.00187.x

Susilowati I; Morris RD; Gray SJ, 2004, 'Corporate Transparency in an International Accounting Context', Indian Accounting Review, 8, pp. 1 - 23

Morris RD; Ho BU; Pham TM; Gray SJ, 2004, 'Financial Reporting Practices of Indonesian Companies Before And After The Asian Financial Crisis', Asia Pacific Journal of Accounting and Economics, 11, pp. 193 - 221

Hooper VJ; Morris RD, 2004, 'Washington Consensus, Emerging Economies and Company Financial Reporting: An Appraisal', Research in Accounting in Emerging Economies, 6, pp. 93 - 116

Morris RD; Carlon, S , 2003, 'Economic Determinants of Depreciation Accounting in Late Nineteenth Century Britain', Accounting, Business and Financial History, 13, pp. 275 - 303

Parker RH; Morris RD, 2001, 'The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia', ABACUS - A Journal of Accounting Finance and Business Studies, 37, pp. 297 - 328, http://dx.doi.org/10.1111/1467-6281.00089

Morris RD; Parker RL, 1998, 'International harmony measures of accounting policy:comparative statistical properties', Accounting and Business Research, pp. 73 - 86

Morris RD; Gordon I, 1996, 'The equity accounting saga in Australia: cyclical standard setting', ABACUS - A Journal of Accounting Finance and Business Studies, 32, pp. 153 - 177, http://dx.doi.org/10.1111/j.1467-6281.1996.tb00457.x

Morris RD, 1993, 'Distributable Profit in Nineteenth Century British Regulated Industries', Accounting, Business and Financial History, 3, pp. 165 - 195, http://dx.doi.org/10.1080/09585209300000044

Morris RD, 1991, 'Distributable Profit in Britain Since 1980: A Critical Appraisal', ABACUS: a journal of accounting, finance and business studies, 27, pp. 15 - 31, http://dx.doi.org/10.1111/j.1467-6281.1991.tb00254.x

Deegan C; Morris RD; Stokes D, 1990, 'Audit Firm Lobbying on Proposed Disclosure Requirements', Australian Journal of Management, 15, pp. 261 - 280, http://dx.doi.org/10.1177/031289629001500203

Morris RD, 1987, 'Signalling, Agency Theory and Accounting Policy Choice', Accounting and Business Research, 18, pp. 47 - 56, http://dx.doi.org/10.1080/00014788.1987.9729347

Morris RD, 1986, 'Lee v. Neuchatel Asphalte Company (1889) and Depreciation Accounting: Two Empirical Studies', Accounting and Business Research, 17, pp. 71 - 81, http://dx.doi.org/10.1080/00014788.1986.9729783

Morris RD, 1984, 'Corporate Disclosure in a Substantially Unregulated Environment', ABACUS: a journal of accounting, finance and business studies, 20, pp. 52 - 86, http://dx.doi.org/10.1111/j.1467-6281.1984.tb00191.x

Conference Papers

Li C; Jackson A; Morris R, 2019, 'Earning co-movement and the informativeness of earnings', Sydney, presented at 2019 UTS Australian Summer Accounting Conference, Sydney, 07 February 2019 - 08 February 2019

Kang HH; Morris R; Jing J, 2014, 'Changes in the market reaction to banks’ discretionary allowance for loan losses and discretionary loan loss provision during the financial crisis', in AFAANZ (ed.), Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014, http://www.afaanz.org/openconf/2014/modules/request.php?module=oc_proceedings&action=proceedings.php&a=Concurrent

Morris R; Kang H; He A, 2013, 'Mandatory Adoption of International Financial Reporting Standards and Accounting Quality in Germany', in American Accounting Association (ed.), American Accounting Association Annual Congress 2013, Anaheim, USA, presented at American Accounting Association Annual Congress 2013, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm

Morris R; Kang H; Liao L; Tang Q, 2013, 'The Relative and Incremental Value Relevance of Fair Value and Historical Cost Measurements under IFRS: Evidence from European Financial Institutions', in American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, Anaheim, USA, presented at American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm

Kang HH; Morris R; Lin A, 2013, 'The Determinants of Voluntary Disclosures: Evidence from US Cross-Listed Australasian Firms', in Accounting and Finance Association of Australia and New Zealand (ed.), Proceedings AFAANZ 2013, Perth, Western Australia, presented at AFAANZ 2013, Perth, Western Australia, 07 July 2013 - 09 July 2013

Morris R; Liao L; Kang H; Tang Q, 2013, 'The Relative and Incremental Value Relevance of Fair Value and Historical Cost Measurements under IFRS: Evidence from European Financial Institutions', in Proceedings AFAANZ 2013, Perth, Australia, presented at AFAANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013

Morris RD; Susilowati I; Gray SJ, 2012, 'The Impact of IFRS Adoption versus Non-Adoption on Corporate Disclosure Levels in the Asian Region', in Programme & Proceedings American Accounting Association Annual Meeting, American Accounting Association, USA, presented at American Accounting Association Annual Meeting, Washington DC, USA, 04 August 2012 - 08 August 2012, http://aaahq.org/AM2012/abstract.cfm?submissionID=3225

Kang HH; Lai C; Li F; Morris RD, 2012, 'The Impact of Debt Contracting on Conditional Conservatism following the Mandatory Adoption of IFRS in Australia', in Programme & Proceedings Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Australia, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, 01 July 2012 - 03 July 2012, http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=198

Schultze W; Dinh Thi T; Kang HH; Morris RD, 2012, 'IFRS adoption in Australia: The case of reporting for goodwill and identifiable intangible assets', in Programme & Proceedings 35th Annual Congress of the European Accounting Association Annual Congress, European Accounting Association Annual Congress, Slovenia, presented at 35th Annual Congress of the European Accounting Association Annual Congress, Llubjana, Slovenia, 09 May 2012 - 11 May 2012, http://www.eaa2012.org/eaacf/ProgramAndCollectedAbstracts.pdf

Kang HH; Morris RD; Fung A, 2010, 'Credit Rating Methodologies in the Global Financial Crisis Period: Issues with Rating Horizons & Transparency in Australia', in AFAANZ Conference, New Zealand, pp. 1 - 44, presented at AFAANZ Conference 2010, Christchurch, 04 July 2010 - 06 July 2010

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