Journal of Applied Accounting Research
Issue(s) available: 67 – From Volume: 5 Issue: 1, to Volume: 24 Issue: 1
Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong
Ricky Chung, Lyndie Bayne, Jacqueline Louise BirtThe authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.
Corporate social responsibility decoupling: a systematic literature review and future research agenda
Shabana Talpur, Muhammad Nadeem, Helen RobertsThis paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes…
Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos
Fadi Alkaraan, Mohamamd Albahloul, Khaled HussaineyCompanies documents such as annual reports incorporate narratives of repetitive rhetorical strategies as effective mechanisms adopted by companies' boardrooms to promote…
Does family identity matter for earnings management? Evidence from private family firms
Charlotte Haugland Sundkvist, Tonny StenheimThe purpose of this paper is to examine the role family identity and reputational concerns plays when private family firms engage in earnings management.
Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy
Hammed Afolabi, Ronita Ram, Khaled Hussainey, Monomita Nandy, Suman LodhThe authors explore the behaviour and perspectives of SMEs' owners towards a greener economy and its implications for net zero carbon emissions target.
CEO gender and readability of annual reports: do female CEOs’ demographic attributes matter?
Sahar E-Vahdati, Javad Oradi, Jamal A. NazariThis study examines the association between chief executive officer (CEO) gender and the readability of annual reports by considering some demographic attributes of female CEOs.
Gender diversity and SDG disclosure: the mediating role of the sustainability committee
Giovanni Zampone, Giuseppe Nicolò, Giuseppe Sannino, Serena De IorioThe study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It…
Corporate incentives for obtaining higher level of carbon assurance: seeking legitimacy or improving performance?
Alireza Rohani, Mirna Jabbour, Sulaiman AliyuWith the growing attention around carbon emissions disclosure, the demand for external carbon assurance on emissions reports has been increasing by stakeholders as it…
Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods
Etienne G. Harb, Nohade Nasrallah, Rim El Khoury, Khaled HussaineyLebanon has faced one of the most severe financial and economic crises since the end of 2019. The practices of the Lebanese banks are blamed for dangerously exposing…
Female leadership and financial reporting quality in Egypt
Mohamed M. El-Dyasty, Ahmed A. ElamerMany countries are enacting regulations or/and recommendations to promote gender equality in the workplace, especially in the top leadership and management positions…
Can CSR mechanisms spur GRI adoption and restore its lost value relevance?
Monomita Nandy, Cemil Kuzey, Ali Uyar, Suman Lodh, Abdullah S. KaramanThis paper focuses exclusively on the drivers and consequences of Global Reporting Initiative (GRI) adoption in sustainability reports with a particular focus on corporate…
Sustainability reporting regime transition and the impact on intellectual capital reporting
J.-L.W. Mitchell Van der ZahnTo investigate, compare and document the magnitude and extent of intellectual capital disclosure to sustainability disclosure during a transition from a voluntary to…
The economic consequences of IFRS 16 adoption: the role of gearing restriction in debt covenants
Chee Kwong LauThis study aims to examine the economic consequences of, and managerial behaviour in response to, the introduction of IFRS 16 Leases. It extends the debt covenant…
Earnings management and corporate efficiency pre- and post-IFRS: evidence from Taiwanese listed electronics corporations
Wei-Kang Wang, Wen-Min Lu, Irene Wei Kiong Ting, Wun-Ya SiaoThis study aims to examine the relationships among International Financial Reporting Standards (IFRS) adoption, earnings management, and corporate efficiency.
Exploring the meaningfulness of integrated reporting: a framing perspective
Innocent Okwuosa, Jill AtkinsThe purpose of the study is to explain why there is a conflict in the meaningfulness of integrated reporting (IR) between International Integrated Reporting Council (IIRC…
Fifty shades of CEO duality: CEO personal risk preference, duality and corporate risk-taking
Karen Jingrong Lin, Khondkar Karim, Rui Hu, Shaymus DunnThis study investigates whether and how chief executive officers (CEOs) with personal risk-taking preference (expressed in owning a pilot license) will act differently…
Corruption, cash holdings and firm performance: empirical evidence from an emerging market
Efstathios Magerakis, Dimitris TzelepisThis paper aims to examine the impact of corruption on firm performance considering the interventional role of cash policy in the emerging market of Greece.
Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy: international evidence
Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Akmalia Mohamad Ariff, Wan Nordin Wan-HussinThis paper investigates whether board gender diversity and the strength of auditing and reporting standards are associated with analysts' forecast accuracy and whether the…
CSR disclosure and debt financing in India: does CEO tenure matter?
Kofi Mintah Oware, Kingsley Appiah, Thomas Adomah WoraeThe study aims to examine whether corporate social responsibility (CSR) disclosure does improve debt financing of listed firms with sustainable development agendas coupled…
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…
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.
Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors
Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw SimpsonThis paper aims to explore the role of public sectors auditors in strategically responding to institutional pressures to conduct a performance audit of Sustainable…
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…
Detecting earnings management: a comparison of accrual and real earnings manipulation models
Thi Thu Ha Nguyen, Salma Ibrahim, George GiannopoulosThe use of models for detecting earnings management in the academic literature, using accrual and real manipulation, is commonplace. The purpose of the current study is to…
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.
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…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Othmar M Lehner
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