Journal of Applied Accounting Research
Issue(s) available: 71 – From Volume: 5 Issue: 1, to Volume: 24 Issue: 5
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…
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…
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…
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…
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…
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…
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…
Do retail and institutional investors react differently to earnings management? Evidence from Indian IPOs
V.P. Priyesh, Lukose P.J. JijoThis study investigates the impact of pre-IPO earnings management on investor demand in the Indian IPO market. It also examines whether earnings management by issuer firms affects…
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…
Value relevance of compliance with IFRS 7: evidence from Canada
Yosra Mnif, Oumaima ZnazenThis paper aims to test whether the extent of compliance with International Financial Reporting Standards (IFRS) 7 requirements is value relevant and whether it influences the…
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…
A corporate risk assessment and reporting model in emerging economies
Ghassem Blue, Omid Faraji, Mohsen Khotanlou, Zabihollah RezaeeThe growing business complexity has caused many risks (e.g. operational, financial, reputational, cybersecurity, regulatory and compliance) that threaten companies' sustainability…
Ownership structure and corporate tax avoidance: a structured literature review on archival research
Patrick VelteTo the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies…
Religiosity, financial distress and R&D accounting treatment in US context
Ines Gharbi, Mounira Hamed-Sidhom, Khaled HussaineyPrior research shows that religiosity affects the degree of managers' risk aversion. As a result, religious firms are less likely to invest in R&D activities. Moreover, US GAAP…
Market reaction to mandatory sustainability disclosures: evidence from Singapore
Jerry ChenThis study aims to investigate the equity market reaction to sustainability disclosure measures derived from firms' inaugural sustainability reports following the implementation…
Audit partner attributes and key audit matters readability
Gordon Mwintome, Joseph Akadeagre Agana, Stephen ZamoreThe authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports…
Does IFRS convergence affect the readability of annual reports by Indian listed companies?
R. Saravanan, Firoz Mohammad, Praveen KumarThe purpose of this study is to investigate the influence of IFRS convergence on annual report readability in an emerging market context, with an emphasis on the contents of…
Business strategy and the cost of equity: the mediating role of accounting information quality
Teddy Ossei Kwakye, Kamran AhmedThe study examines the mediating role of accounting information quality (AQ), a proxy for firms' information risk, in firms' business strategy and the cost of equity (COE) nexus…
An experimental study on the effect of penalties on employers' trust and employees' reciprocity and the moderating effect of communication
Heba Abdel-Rahim, Jing LiuThere is growing scholarly interest in the use of penalty in employment contracts which reduce employees' pay if the employee's performance does not meet a pre-specified…
EMAS III-based analysis of European eco-management for energy efficiency investments
Hasan Dinçer, Serhat Yuksel, Muhammad Ishaq M. Bhatti, Alexey MikhaylovThe aim is to analyze the European eco-management because the global warming has become a topical issue impacting the whole world. Individual countries are trying to minimize all…
Audit quality and classification shifting: evidence from UK and Germany
Muhammad Usman, Jacinta Nwachukwu, Ernest Ezeani, Rami Ibrahim A. Salem, Bilal Bilal, Frank Obenpong KwabiThe authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.
Accountability in French non-profit organizations: between paradox and complexity
Guillaume PlaisanceThis article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.
A deep learning-based SEM-ANN analysis of the impact of AI-based audit services on client trust
Awni RawashdehThe advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus…
Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals
Saida Dammak, Manel Jmal Ep DerbelThe present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of…
The impact of climate risk on accounting conservatism: evidence from developing countries
Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman, Khaled HussaineyThe authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries.
CSR disclosure and ownership structure: insights from a dynamic empirical framework using an emerging economy context
Dinesh Ramdhony, Saileshsingh Gunessee, Oren Mooneeapen, Pran BoolakyThis study examines the bi-directional relationship between corporate social responsibility disclosure (CSRD) and ownership structure through a dynamic empirical framework in an…
A difficult journey from enactment to implementation of local content policy: instigating factors and accountability mechanisms for achieving sustainable development
Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw SimpsonThe study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive…
Using accounting theory to develop a theoretical model for credit card rewards programme transactions
Sophia Brink, Gretha SteenkampAfter the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…
Implications of the COVID-19 pandemic on internal auditing: a field study
Henry Jarva, Teresa ZeitlerThe purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to…
Does CSR contribute to the financial sector's financial stability? The moderating role of a sustainability committee
Nurlan Orazalin, Cemil Kuzey, Ali Uyar, Abdullah S. KaramanThis study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a…
Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda
Marko Kureljusic, Erik KargerAccounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…
Does green innovation mediate corporate social responsibility and environmental performance? Empirical evidence from emerging markets
Mandella Osei-Assibey Bonsu, Yongsheng Guo, Xiaoxian ZhuThis paper examines the mediation role of green innovation in the relationship between corporate social responsibility and environmental performance of manufacturing firms in…
Probability estimation in accounting: subjective numeracy matters
Yuqian Zhang, Juergen Seufert, Steven DellaportasThis study examined subjective numeracy and its relationship with accounting judgements on probability issues.
The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions
Hani Alkayed, Ibrahim Yousef, Khaled Hussainey, Esam ShehadehThis article provides the first empirical study on the effects of the COVID-19 pandemic on sustainability reporting in US financial institutions using institutional, stakeholder…
Female directors' representation and intellectual capital efficiency: does institutional ownership matter?
Ghassan H. Mardini, Fathia Elleuch LahyaniThis study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its…
The impact of executives' compensation and corporate governance attributes on voluntary disclosures: Does audit quality matter?
Praveen KumarThis article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary…
Effect of market-based regulations on corporate carbon disclosure and carbon performance: global evidence
Md Abubakar Siddique, Khaled Aljifri, Shahadut Hossain, Tonmoy ChoudhuryIn this study, the authors examine the relationships between market-based regulations and corporate carbon disclosure and carbon performance. The authors also investigate whether…
Three lines model paradigm shift: a blockchain-based control framework
Nathalie Brender, Marion Gauthier, Jean-Henry Morin, Arber SalihiWhile the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation…
The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework
Saverio Petruzzelli, Francesco BadiaThis article investigates the quality of stakeholder engagement (SE) process disclosure in the context of non-financial reporting (NFR) introduced by Directive 2014/95/EU (NFRD)…
Carbon media legitimacy in UK companies: actions or words?
Alireza Rohani, Mirna JabbourThis study investigates whether carbon media legitimacy is influenced by carbon performance and/or carbon disclosure using a direct measure of carbon media legitimacy in UK…
Financial integration and earnings management: evidence from emerging markets
Syed Zulfiqar Ali Shah, Fangyi WanThis study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.
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.
Does corporate environmental performance affect corporate biodiversity reporting decision? The Finnish evidence
Probal Dutta, Anupam DuttaThis study aims to examine whether there exists any relationship between corporate biodiversity reporting decision (CBRD) and corporate environmental performance (CEP).
Career development in management accounting: empirical evidence
Johannes Thaller, Christine Duller, Birgit Feldbauer-Durstmüller, Bernhard GärtnerDue to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals…
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 examined…
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 also…
Disclosure of auditor risk assessments in expanded audit reports
Karen-Ann M. Dwyer, Niamh M. Brennan, Collette E. KirwanThis rich descriptive study examines auditors' client risk assessment (i.e. “key audit matters”/critical audit matters) disclosures in expanded audit reports of 328 Financial…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Othmar M Lehner
Further Information
