Journal of Applied Accounting Research
Issue(s) available: 65 – From Volume: 5 Issue: 1, to Volume: 23 Issue: 4
The fog index in accounting research: contributions and challenges
Ekaete Efretuei, Khaled HussaineyThe objective of this paper is to review the use of the fog index in accounting research.
Family firm competitiveness and owner involvement
Bonnie Buchanan, Minna Martikainen, Jussi NikkinenIn many countries, small and medium-sizes enterprises (SMEs) are primarily responsible for wealth, economic growth, innovation and research and development. In this paper…
AI-powered information and Big Data: current regulations and ways forward in IFRS reporting
Susanne Leitner-Hanetseder, Othmar M. LehnerWith the help of “self-learning” algorithms and high computing power, companies are transforming Big Data into artificial intelligence (AI)-powered information and gaining…
An empirical evaluation of the impact of agency conflicts on the association between corporate governance and firm financial performance
Mohammed Sulaiman Hassan Kasbar, Nicholas Tsitsianis, Androniki Triantafylli, Colin HaslamThe study aims to predict and understand the conditions under which the association between corporate governance and a company's financial performance is positive or…
Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland
Andreas Lindén, Othmar M. Lehner, Heimo Losbichler, Minna MartikainenThis paper examines whether ownership type has a moderating influence on dividend payouts during the COVID-19 pandemic crisis with respect to changes in profits. Future…
Audit quality and abolition of mandated joint-audits: evidence from Kuwait
Mitchell Van der Zahn, Imen TebourbiStatistical analysis is based on annual data collected from 132 Boursa Kuwait listed firms from 2016 to 2019 (i.e. yielding 528 firm-year observations). During the…
The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia
Arfah Habib Saragih, Syaiful AliThis study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes.
The impact of integrated reporting on financial performance in India: a panel data analysis
Sushila Soriya, Parthvi RastogiThe study aims to determine the trend of Integrated Reporting (IR) practices and investigates its impact on operational performance (return on assets (ROA)) and firm value…
An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea
Hyoung Joo Lim, Dafydd MaliBecause no international accounting policy exists to mandate human capital (HC) information must be reported on financial reports, the association between workforce HC and…
Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms
Riffat Shaheen, Qi Luo, Hussaini BalaThis study aims to investigate the role of board gender diversity (BGD) in dividend payout decisions of politically embedded firms (PEFs) including government-linked firms…
The use of visual presentations for integrated reports in the investment decision-making process
Arif Widyatama, I Made NarsaThis study aims to identify the effect of the format of a presentation and the form of information on the decision-making process of non-professional investors in…
Leveraging the balanced scorecard to reformulate the strategy of a performing arts theater: a stakeholders' perspective
Sharon Moores, Naqi Sayed, Camillo Lento, Gulraze WakilThis study expands the performance management literature by developing a strategy map and balanced scorecard (BSC) for a large performing arts theater (PAT).
Future-oriented disclosure and corporate value: the role of an emerging economy corporate governance
Kameleddine Benameur, Ahmed Hassanein, Mohsen Ebied A.Y. Azzam, Hany ElzaharKuwait has taken significant steps to reform its corporate governance (CG) by introducing the New Company Law (NCL) in 2013. This study investigates how this reform of CG…
Unraveling the existence of the necessity and sufficiency of accounting information
Serge Agbodjo, Konan Anderson Seny Kan, Solomon George Zori, Khaled HussaineyThe authors illustrate accounting information's effects in terms of necessity and sufficiency, using a set-theoretic approach, and highlight how the approach complements…
Managerial compensation and fixed intangible assets investment: the role of managerial ownership and firm characteristics
Emmanuel Adu-Ameyaw, Linda Hickson, Albert DansoThis study examines how cash and stock bonus compensations influence top executives to allocate a firm's resources to fixed intangible assets investment and the extent to…
Contextual factors moderating the impact of strategic management accounting on competitive advantage
Babajide OyewoThis study investigates the influence of six interrelated contextual factors, namely organisational structure, quality of information technology, business strategy in…
Differential spillover effects of different non-audit fees on audit report lag
Kam-Wah LaiRegulators treat all non-audit services the same by using a broad-brush approach which is reflected in the study of total non-audit fees in the same analyses or different…
How to de-bias investment judgements–unpacking bias and possible remedies in a capital investment context
Andreas Scherm, Bernhard Hirsch, Matthias Sohn, Miriam MaskeResearch on biases in investment decision-making is indubitably important; however, studies in this context are relatively scarce. Unpacking bias has received attention in…
Audit partner workload, gender and audit quality
Yosra Mnif, Imen CherifThe paper aims to investigate the relation between the auditor's workload (LogAPW) and audit quality. Further, it explores whether the presence of a female audit partner…
Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market
T.G. SajiThe mandatory adoption/convergence of IFRS has increased the information quality of reported earnings in equity markets across the globe. The purpose of the study is to…
Is conditional conservatism a source of deviations of financial statements from Benford's Law?
Tri Tri Nguyen, Chau Minh Duong, Nguyet Thi Minh NguyenIn this paper, the authors examine the association between conditional conservatism and deviations of the first digits of financial statement items from what are expected…
The impact of the board of directors on corporate social performance: a multivariate approach
Camélia Radu, Nadia Smaili, Adela ConstantinescuThis study investigates the relation between the board of directors' attributes and corporate social performance. The authors examine three board of directors…
Corporate social responsibility and earnings quality in family firms
Emna Brahem, Florence Depoers, Faten LakhalThe purpose of this paper is to investigate the relationship between corporate social responsibility and earnings quality, specifically in family firms.
The impact of corporate social responsibility on firm financial performance: does audit quality matter?
Anissa DakhliThe purpose of this paper is to investigate the relation between corporate social responsibility (CSR) and firm financial performance, and how audit quality moderates this…
Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter?
Amal Hamrouni, Mondher Bouattour, Nadia Ben Farhat Toumi, Rim BoussaadaThe current study aims to investigate the relation between corporate social responsibility (CSR) and information asymmetry, as well as the moderating effect of board…
The contest for materiality. What counts as CSR?
Dirk RaithThe paper aims to show that materiality in the EU's non-financial reporting directive (NFRD) is an ambiguous concept, that its meaning is contested and that this contest…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Othmar M Lehner
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