By Associate Professor Richard Morris

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, '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, 2017, 'Robert Henry (Bob) Parker (September 1932 — July 2016)', The Economic and Labour Relations Review, 28, pp. 349 - 351, http://dx.doi.org/10.1177/1035304617706256

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 & 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, 2015, 'The persistence of international accounting differences as measured on transition to IFRS', Accounting and Business Research, 45, pp. 166 - 195, 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 BUS; Pham T; Gray SJ, 2004, 'Financial reporting practices of Indonesian companies before and after the Asian financial crisis', Asia-Pacific Journal of Accounting & Economics, 11, pp. 193 - 221, http://dx.doi.org/10.1080/16081625.2004.10510642

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

Carlon SA; Morris RD, 2003, 'The economic determinants of depreciation accounting in late nineteenth-century Britain', Accounting, Business & Financial History, 13, pp. 275 - 303, http://dx.doi.org/10.1080/09585200310001606590

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 RH, 1998, 'International harmony measures of accounting policy: comparative statistical properties', Accounting and Business Research, 29, pp. 73 - 86, http://dx.doi.org/10.1080/00014788.1998.9729567

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

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