Journal of Applied Accounting Research
Issue(s) available: 78 – From Volume: 5 Issue: 1, to Volume: 26 Issue: 6
Social cognitive career theory and accounting students’ intentions to pursue an auditing career
Cletus Agyenim-Boateng, Lexis Alexander Tetteh, John Kwaku Mensah Mawutor, Amoako Kwarteng, Daniel SusuawuThis study examines the effect of the social cognitive career theory (SCCT) factors (job stress, accounting stereotypes, job satisfaction and job prestige) on accounting students’…
The influence of accounting practices on financial performance: Evidence from French farms
Geoffroy Enjolras, Philippe Madiès, Hang YueThis paper examines the influence of accounting practices on financial performance with an application to farms. In response to the yield, price and weather risks they face, farms…
The influence of ESG on mergers and acquisitions decisions and organisational performance in UK firms: comparison between financial and non-financial sectors
Omotayo Olaleye Feyisetan, Fadi Alkaraan, Chau LeThis paper aims to investigate the influence of environmental, social and governance (ESG) on mergers and acquisitions (M&A) decisions/activities and organisational performance in…
Greenhouse gas emissions and quality of financial reporting: evidence from the EU
Emmanuel Constantine Mamatzakis, Panagiotis TzouvanasOur study delves into the association between greenhouse gas (GHG) emissions and the quality of financial reporting. Our investigation focuses on understanding how firms’ GHG…
Bank accounting conservatism and capital management
Raffaela Casciello, Marco Maffei, Fiorenza MeucciThe aim of this paper is to investigate if and how conditional conservatism influences capital management practices in the context of European listed banks.
Does industry sensitivity affect the relationship between board diversity and ESG performance? Fresh evidence from the G-7 countries
Marian H. Amin, Heba Ali, Ehab K. A. MohamedThis paper scrutinizes the nexus between firms’ board characteristics; environmental, social and governance (ESG) performance and industry sensitivity, with the aim of examining…
The impact of financial distress on capital structure following Egypt's currency flotation: the moderating role of board characteristics and ownership structure
Mohamed Zaki Balboula, Mona Ahmed ShemesThis study examines how financial distress affects the capital structure of Egyptian firms following the 2016 currency flotation, examining the moderating roles of board…
When are going concern audit opinions more informative? An analysis of auditor reasons and ex post accuracy
Vikram Desai, Joung W. Kim, Allison Kristina Beck, Renu Desai, Robin RobertsWe examine the content of auditors’ going concern opinions (GCOs) to investigate how the market reacts to particular explanations and to the overall number of reasons presented by…
Direct and indirect effects of unconditional conservatism on investment efficiency
Fiorenza Meucci, Adele Caldarelli, Marco MaffeiThis study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing on both its direct and indirect effects.
IFRS 16 and firms’ risk in emerging markets: the impact of managerial overconfidence
Karim Mansour, Emad Sayed, Khaled HussaineyThe purpose of this study is to (1) investigate how IFRS 16 affects firms’ risk in Egypt and (2) examine the moderating role of managerial overconfidence on this relation.
The impact of corporate governance on narrative disclosure tone: a machine learning approach
Arshad Hasan, Usman Sufi, Mahmoud Elmarzouky, Khaled HussaineyThis study examines the influence of corporate governance indicators (CGIs) on the textual tone of nonfinancial firms in a developing economy.
Disaggregating air, water and renewable energy disclosures in developing economies: the role of regulatory impact and board characteristics
Anup Kumar Saha, Imran KhanThis study examines how board characteristics influence air, water and renewable energy (AWR) disclosures in an emerging economy. It argues for the necessity of separating these…
The influence of marine ecological compensation policy on enterprises’ environmental investment
Xiongfeng Pan, Shenghan FengThis article investigates the influence of marine ecological compensation policy on enterprises’ environmental investment and explores whether enterprise ownership could impact…
The effect of disaggregated financial statements on potential nonprofit donors
Anthony Schmelzer, Frances A. Stott, Aaron Wilson, David M. StottThis study examines the effect that aggregated versus disaggregated financial statements has on a potential donor’s decision to donate to both large and small nonprofit…
Managerial incentives and accounting quality: the role of ownership in banking
Mayank GuptaThe study investigates the influence of managerial discretion over accruals on banks' financial reporting quality. Furthermore, it examines the role of ownership in shaping…
Tax planning and earnings management: their impact on earnings persistence
Yong Chen, Flora Niu, Tao ZengThis study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.
Does integrated reporting offer firms more legitimacy?
Manish BansalThe study delves into the impact of integrating reporting (IR) on three earnings management tools, namely classification shifting (CS), real-based earnings management (REM) and…
Greenhouse gas assurance and carbon emission performance in light of the auditor’s reputation and the country’s development level
Radwan Alkebsee, Ghassan H. Mardini, Jamel Azibi, Andreas G. Koutoupis, Leonidas G. DavidopoulosThe objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by…
Sustainability reporting in public–private hybrid organisations: a structured literature review
Lorenzo Ligorio, Fabio Caputo, Andrea VenturelliThe growing interest in sustainability reporting by management scholars is leading to new research fields. Among the different actors involved in non-financial disclosures, recent…
Determining the optimal level of automation for cash flow forecasts
Lorenz Rossmann, Andreas Wald, Ronald GleichThe aim of this paper is to develop an approach for identifying the optimal level of automation by maximizing the level of automation and accuracy while addressing problem areas…
Exploring the impact of organizational culture on governance transparency in audit firms: evidence from the United Arab Emirates emerging market
Walaa Wahid ElKelish, Atia Hussain, Muhammad Al Mahameed, Irsyadillah IrsyadillahThis study investigates the impact of organizational culture on the governance transparency of audit firms operating in the emerging market of the United Arab Emirates. The study…
A mixed methods study of influences on perceived budgeting accuracy in UK universities
Paul Cropper, Christopher CowtonThe accuracy of budgeting is important to fulfilling its various roles. The aim of this study is to examine perceptions of budgeting accuracy in UK universities and to identify…
ISSN:
0967-5426e-ISSN:
1758-8855ISSN-L:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou
Further Information
