Journal of Applied Accounting Research: Volume 10 Issue 1

The association between dividend payout and outside directorships

Basil Al‐Najjar, Khaled Hussainey

The purpose of this paper is to examine whether the number of outside directors on the board of directors and dividend payout are substitutes or complements mechanisms applied by…

An exploration of managers' reasons for depreciation method choice in Egyptian companies

Colin Dey, John Grinyer, Donald Sinclair, Hanaa El‐Habashy

This paper aims to complement a more conventional positive accounting theory (PAT)‐based study of accounting method choice in Egyptian firms by examining three alternative…

The impact of IFRS on the European Union: Is it related to the accounting tradition of the countries?

Susana Callao, Cristina Ferrer, José I. Jarne, José A. Laínez

The purpose of the this paper is to discover the quantitative impact of International Financial Reporting Standards (IFRS) on financial reporting of European countries and…

Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt

H.A.E. Afify

There are three main purposes of this study which are: first, to review the literature on audit report lag (ARL) and its determinants; second, to measure the extent of ARL in a…