Journal of Applied Accounting Research
Issue(s) available: 51 – From Volume: 5 Issue: 1, to Volume: 20 Issue: 3
Category:
Accounting and FinanceInteractive visualization of big data in the field of accounting
Lisa Maria Perkhofer, Peter Hofer, Conny Walchshofer, Thomas Plank, Hans-Christian JetterBig Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data…
Understanding IFRS adoption
Olfa Riahi, Walid KhoufiThe purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other…
Corporate social disclosure through social media: an exploratory study
Dimaz Ramananda, Apriani Dorkas Rambu AtahauThe purpose of this paper is to determine the extent of voluntary corporate social responsibility (CSR) disclosure by Indonesian firms on their social media and to compare…
Board composition and corporate risk-taking: a review of listed firms from Germany and the USA
Zahid Irshad Younas, Christian Klein, Thorsten Trabert, Bernhard ZwergelCorporate governance is a crucial factor when considering excessive corporate risk-taking. Since corporate boards play such an important role in corporate governance, the…
Corporate social responsibility disclosure and debt financing
Amal Hamrouni, Rim Boussaada, Nadia Ben Farhat ToumiThe purpose of this paper is to examine how corporate social responsibility (CSR) reporting influences leverage ratios. In particular, this paper aims to determine whether…
Effects of the use of quality cost information on quality-related learning
Jorge Novas, Margarida SaraivaThe purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). Specifically, this paper…
The role of audit committee attributes in corporate sustainability reporting
Amina Buallay, Jasim Al-AjmiThe purpose of this paper is to analyze the extent to which sustainability reporting by banks in the Gulf Cooperation Council (GCC) is affected by the attributes of audit…
Between cost and value
Amina BuallayThere are wide debates about the costs and benefits of sustainability reporting. The purpose of this paper is to investigate the relationship between sustainability…
The influence of ESG information on investment allocation decisions
Souhir Khemir, Chedli Baccouche, Salma Damak AyadiIn addition to financial reporting, more and more companies report environmental, social and governance (ESG) information in emerging countries. This practice is intended…
Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports
Patrick VelteThe purpose of this paper is to focus on audit committees’ financial and industry expertise (FIE) and their impact on the readability of key audit matters (KAMs).
Building institutional legitimacy in impact investing
Othmar M. Lehner, Theresia Harrer, Madeleine QuastImpact investing denominates an investment logic that combines social and environmental goals, financial returns as well as personal values. The purpose of this paper is…
Discretionary goodwill impairment losses in Europe
Marius Gros, Sebastian KochThe impairment-only approach to goodwill has regularly been criticized for offering too much discretion to managers and facilitating the manipulation of goodwill…
The effects of length of service and ethical ideologies on moral development and behavioral intentions
Ricardo Malagueño, Sudarshan Pillalamarri, Amaury José Rezende, Marcelo Botelho da Costa MoraesThe purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions…
CSR reporting and assurance legitimacy: a client–assuror dyad investigation
Leila Emily Hickman, Jane CoteDrawing on new insights from the experiences and perspectives of a prominent reporting client and its assurance team, the purpose of this paper is to explore the question…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditor:
- Dr Julia Mundy
Further Information
