Journal of Applied Accounting Research
Issue(s) available: 59 – From Volume: 5 Issue: 1, to Volume: 22 Issue: 3
Category:
Accounting and Finance
Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks?
Jun Guo, Sungsoo Kim, Yang Yu, Jung Yeun (June) KimThe study aims to understand the role of accountant in corporate social responsibility (CSR) practice.
Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?
Ewelina Zarzycka, Joanna KrasodomskaThe paper aims to examine if corporate characteristics, general contextual factors and the internal context differentiate the quality and quantity of the disclosed…
The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey
Mine Aksoy, Mustafa Kemal Yilmaz, Nuraydin Topcu, Özgür UysalThe purpose of this study is to investigate the effects of ownership structure, board attributes and eXtensible Business Reporting Language (XBRL) on annual financial…
Audit committee disclosure tone and earnings management
Habiba Al-Shaer, Mahbub ZamanThis paper examines the effect of audit committee (AC) reporting, measured by the tone of audit committee disclosures, in improving financial reporting quality as proxied…
The effect of monetary incentives on task attractiveness, effort and performance
Michael Robinson, Maia FarkasThere is a longstanding debate regarding the effectiveness of financial incentives in improving work performance. This study is motivated by seemingly conflicting theory…
Integrated reporting and board characteristics: evidence from top Australian listed companies
Mohamed Omran, Dinesh Ramdhony, Oren Mooneeapen, Vishaka NursimlooDrawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian…
Corporate social responsibility and firm performance: does institutional quality matter?
Majdi Karmani, Rim BoussaadaThe purpose of this paper is to investigate whether institutional quality influences the corporate social responsibility (CSR) and firm performance (FP) relationship.
Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital
Elisabeth Albertini, Fabienne Berger-Remy, Stephane Lefrancq, Laurence Morgana, Miloš Petković, Elisabeth WalliserThis research aims to contribute to the current discussion led by international accounting bodies on intellectual capital narratives. Before setting a standard, a…
The determinants of CEO compensation: new insights from United States
Ahmed Bouteska, Salma Mefteh-WaliThe purpose of this paper is to examine the determinants of CEO compensation for sample of the US firms. It emphasizes the presence of executive compensation persistence…
Managing both the empowering and constraining effects of performance measurement: a levers of control perspective
Aurélien RagaigneThis study aims to investigate the empowering and constraining effects of performance measurement. The levers of control perspective emphasises the fact that interactive…
Anchoring and adjustment effects on audit judgments: experimental evidence from Switzerland
Philipp Henrizi, Dario Himmelsbach, Stefan HunzikerThe purpose of this study is to illustrate the potentially detrimental effects on audit decision-making of certain judgmental heuristics, which can lead to systematic…
Corporate social responsibility, firm value and life cycle: evidence from Southeast Asian countries
Tifanny Dwijaya Hendratama, Yu-Chuan HuangThis study extends related research on corporate social responsibility (CSR) into the less-researched realm of Southeast Asia setting by investigating the role of life…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Othmar M Lehner
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