Journal of Applied Accounting Research
Issue(s) available: 75 – From Volume: 5 Issue: 1, to Volume: 25 Issue: 4
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…
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…
Corporate culture's influence on the transparency of financial reporting in Iran: an in-depth analysis of readability and tone
Javad RajabalizadehThis study investigates the influence of corporate culture on financial reporting transparency within Iranian firms.
Crowdability: a new configuration of accountability forms in crowdfunding campaigns of non-profit organisations
Ulpiana Kocollari, Andrea Girardi, Maddalena Cavicchioli, Alessia PedrazzoliThis study analyses how different forms of online accountability – hierarchical/individualising, hierarchical/calculative and socialising accountability – influence online…
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…
The impact of board gender diversity on firm performance: does critical mass matter?
J.D. Jayaraman, R. Smita, Narasinganallur NilakantanThe study aims to investigate the impact of board gender diversity (BGD) on firm performance (FP) by testing two hypotheses – the existence of a positive relationship between BGD…
Earnings quality among private firms: evidence from the ELITE context
Giorgio Ricciardi, Pietro Fera, Nicola Moscariello, Elbano De NuccioRecent accounting literature claims that private firms’ heterogeneity influences the quality of earnings. Along with certain drivers of heterogeneity, private firms get involved…
A decade of international diversity in collaborative research published in highly ranked accounting journals
Renato Ferreira Leitão Azevedo, Isabel Lourenço, Jonas Oliveira, Manuel Castelo BrancoThis study examines the patterns of international diversity in collaborative research published in highly ranked accounting journals.
The effect of non-audit fees on interest payments classification shifting: does internal governance and firm financial well-being matter?
Mohamed Hessian, Alaa Mansour Zalata, Khaled HussaineyThis study examines the effect of non-audit fees (NAF) provisions on interest payments classification shifting. In addition, we investigate to what extent the NAF economic bonding…
How does movie foster experiential learning in auditing education?
Mohamed Omran, Zhiying Huang, Yan JinThis study explores virtual platforms’ capabilities, particularly emphasising the influence of educational movies embedded with lifelike narratives to serve as a potent medium for…
Does ownership structure drive the effect of CEO overconfidence on earnings quality?
Bilel Bzeouich, Florence Depoers, Faten LakhalThe purpose of this paper is to examine the effect of chief executive officer (CEO) overconfidence on earnings quality and the moderating role of ownership structure as a crucial…
Spending money is like water soaking into the sand: anticipating financial distress in Japanese professional football clubs
Sarthak Mondal, Daniel Plumley, Rob WilsonThis paper analyses J1 League and J2 League clubs during the period 2011–2020 to anticipate financial distress.
Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reporting
Seán O'Reilly, Ciarán Mac An Bhaird, Louise Gorman, Niamh M. BrennanThis research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).
Information asymmetry and investment efficiency: the role of blockholders
Mubashir Ali Khan, Josephine Tan-Hwang Yau, Aitzaz Ahsan Alias Sarang, Ammar Ali Gull, Muzhar JavedThis study aims to examine the extent to which information asymmetry affects investment efficiency and whether the presence of blockholders moderate this relationship.
How does excess cash affect corporate financial performance?
Ismail KalashThis article analyzes the moderating role of investment opportunities, business risk and agency costs in shaping the nexus between excess cash and corporate performance.
Sustainability assurance joint provision and assurance statement readability: does the assurance provider gender diversity matter?
Yosra Mnif, Jihene KchaouThe primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance…
On the independence of audit committee in developing countries: evidence from Jordan
Salem Alhababsah, Ala’a AzzamThis study aims to investigate the extent to which audit committee (AC) members who are formally independent are truly independent in practice, and what challenges they face that…
Sustainable development goals disclosure and analyst forecast quality
Giuseppe Nicolò, Giovanni Zampone, Giuseppe Sannino, Paolo Tartaglia PolciniThis study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.
Board gender diversity and environmental material topics: Evidence from GRI-based reports in the Italian context
Riccardo Macchioni, Martina Prisco, Claudia ZagariaThis paper investigates whether board gender diversity is associated with the propensity to prioritize environmental issues in the material topic list on Global Reporting…
Corporate–NGO collaboration and CSR disclosure – the moderating role of corporate profitability
Waris Ali, J. George Frynas, Jeffrey WilsonThis research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level…
The influence of financial flexibility on firm performance: the moderating effects of investment efficiency and investment scale
Wei Wu, Chau Le, Yulu Shi, Fadi AlkaraanFinancial flexibility and investment efficiency are of vital importance in strategic choices at boardrooms, particularly in post-crisis recovery strategies. This study examines…
Do investors care about greening in corporations? The role of eco-innovation and CSR committee
Abdullah S. Karaman, Ali Uyar, Rim Boussaada, Majdi KarmaniPrior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on…
Political alignment and corporate fraud: evidence from the United States of America
Adriana CordisThe paper investigates whether political geography, as measured by the degree of alignment of state politicians with the party of the USA President, has an impact on corporate…
Differential reporting and earnings quality: is more better?
Mario DanieleWhen financial statements are public, the choice between alternative reporting regimes constitutes a signal that addresses external stakeholders. Generally, the choice of more…
The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality
Michael Eric Bradbury, Oksana KimThe study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption…
Institutional investors' information needs in the context of the sustainable finance disclosure regulation (EU/2019/2088): the implications for companies' sustainability reporting
Maria Gebhardt, Anne Schneider, Marcel Seefloth, Henning ZülchThe paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The…
Financial distress prediction in private firms: developing a model for troubled debt restructuring
Asad Mehmood, Francesco De LucaThis study aims to develop a model based on the financial variables for better accuracy of financial distress prediction on the sample of private French, Spanish and Italian…
Back to goodwill amortisation: impact of the 2016 Spanish regulation on the mispricing of listed firms
Fernando Ruiz-Lamas, David PeónThis article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing…
The interplay of sustainability reporting and management control – an exploration of ways for dovetailing to develop reporting beyond accountability
Albert Anton Traxler, Daniela Schrack, Dorothea Greiling, Julia Feldbauer, Michaela LautnerCompanies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However…
Founder ownership concentration and risk disclosures: an emerging economy view
Surbhi Jain, Mehul RaithathaThis paper examines the impact of founder ownership concentration (FOC) on risk disclosures. It further investigates the moderating role of risk governance in the association…
The role of firm-level CSR governance characteristics as a driver of comprehensive CSR reporting – the moderating role of profitability
Waris Ali, Jeffrey Wilson, Amr Elalfy, Hina IsmailThis study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting…
Organizational resilience of audit firms – evidence from the outbreak of the COVID-19
Jesper Haga, Kim IttonenThis paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created…
Top management characteristics and comprehensive focus on budgeting
Lili-Anne Kihn, Eva StrömThis study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure…
The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective
Imam Arafat, Suzanne Fifield, Theresa DunneThe current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure…
Banking research in the GCC region and agenda for future research – A bibliometric examination
Rajib Shome, Hany Elbardan, Hassan YazdifarThis paper provides a comprehensive review of the influential and intellectual aspects of the literature on the Gulf Cooperation Council (GCC) region's banking activities.
Public firm presence, growth opportunity and investment in fixed intangible assets of private UK firms
Albert Danso, Emmanuel Adu-Ameyaw, Agyenim Boateng, Bolaji IyiolaPrior studies suggest that, in an industry in which several public firms operate (i.e. greater public firm presence), uncertainty about business operations within the industry is…
Economic policy uncertainty and cost rigidity: the moderating effects of government contracts and political connections
Hoyoung Kim, Maretno Agus HarjotoThis study examines the relationship between economic policy uncertainty (EPU) and managers' ex ante strategic choice on firms’ fixed and variable costs structure, i.e. cost…
Tying the knot – linking bootstrapping and working capital management in established enterprises
Margaret Fitzsimons, Teresa Hogan, Michael Thomas HaydenBootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the…
Earnings management, investor sentiment and short-termism
Kléber Formiga Miranda, Márcio André Veras MachadoThis study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou