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Welcome to the 30th volume of the Accounting Research Journal, signifying 30 years of scholarly publishing.
As outlined in Issue 1, in 2017 emerging researchers were invited to complete a research “pitch” and write a brief discussion of their pitch according to a prescribed “letter” format. We are pleased to present the final pitching research letter (PRL) of the series for 2017:
Dr Elisabeth Sinnewe (Queensland University of Technology), Is less more? Does Integrated Reporting lead to a desirable level of reporting conciseness? A Pitch.
Dr Sinnewe discusses her experience with the application of the Faff (2015) pitching template in the development of her research topic and as a means to engage with research collaborators on a research project. Dr Sinnewe provides insightful comments on the use of the pitching template through her personal reflections on the pitch exercise, encouraging research to use the pitching template to overcome the challenges confronting the researcher to ultimately producing a better research idea.
In Issue 4, we present an international issue comprising research insights from the UAE, China, Saudi Arabia, Pakistan, South Asia and Australia. One of the common themes evident in most of these papers is the impact on opaque information or regulatory environments.
In the first paper, Assistant Professor Walaa Wahid ElKelish (University of Sharjah) measures the extent of related party transactions (RPT) disclosures in annual reports across all companies listed on the UAE Stock Exchange over 2010 to 2012. The paper then investigates the determinants of the RPT disclosure...