AASB SSRN Working Paper Series

The AASB SSRN Working Paper Series serves as a platform for academics and researchers to share cutting-edge research papers in the fields of accounting and reporting. These papers are highly relevant to standard-setters, regulators and practitioner, and have a significant impact on the AASB’s output.

Although the primary focus of the AASB Working Paper Series is in the Australian context, working papers in the context of other jurisdictions may be considered.

Invitation for Consideration

We invite papers that are in an advanced stage of development to be considered for inclusion in the AASB SSRN Working Paper Series. We welcome all types of papers, including:

Publication Details

The AASB SSRN working papers are published at the AASB SSRN, which is managed by the AASB Research Centre.

Publishing at the AASB SSRN Working Paper Series should not prelude authors in publishing in other book or peer-review journals (although it is recommended to confirm this policy with the preferred outlet first). As the working papers are also published at the AASB SSRN, please read the SSRN Terms of Use for more information. We also encourage all authors to ensure that publishing their research as a working paper at the AASB SSRN Working Paper Series will not jeopardise opportunities to publish in peer-review journals. Please ensure submitting papers does not breach any contract agreements in place with other publishers.

The views expressed are those of the authors and do not necessarily reflect those of the AASB.

How to submit

All submissions should be sent to [email protected] in word document format. Submissions are reviewed by the AASB Research Centre.


Should you have any questions regarding the submission process or suitability of a potential paper, please contact:

AASB Chair Dr. Keith Kendall ([email protected])
AASB Research Director Dr. Eric Lee ([email protected])


Paper No. Title Accepted
22-01 Earnings management in Australian Not-for-profit disability services

Apr 2022

22-02 Presentation prominence: Does it matter to non-professional investors? The case of 'Other Comprehensive Income' Apr 2022
22-03 How Important are semi-annual earnings announcements? An information event perspective Apr 2022
22-04 Accounting and Accountability for No Net Loss of Biodiversity Sep 2022
22-05 Building trust with material and immaterial CSR: Benefits and consequences Oct 2022
22-06 Reporting and Assurance of Material Climate Risks: Evidence from Australia Dec 2022
23-01 Improving the Visibility of Soil Health in Corporate Reporting Apr 2023
23-02 Sustainability and Service Performance Disclosure Beyond Institution Requirements May 2023
24-01 Report on Australian listed companies’ readiness for IFRS S2 climate-related disclosures Feb 2024
24-02 The cost of auditing service performance information Mar 2024
24-03 Using turnover size to determine charities’ reporting requirements: Should turnover size metrics drive reporting regimes? Apr 2024
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