Journal of Applied Accounting Research: Volume 13 Issue 3

Developments in tax e‐filing: practical views from the coalface

Andy Lymer, Ann Hansford, Katy Pilkington

Electronic filing (e‐filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax…

New performance measurement and management control systems

T. Watts, C.J. McNair‐Connolly

Focusing on how performance management systems support control, this article seeks to provide two “next‐generation” performance scorecards – the Performance Wheel, suitable for…

The impact of CFOs' characteristics and information technology on cost management systems

Odysseas Pavlatos

The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision‐making, control and performance evaluation.

The value relevance of social reporting: evidence from listed Italian companies

Paola Cardamone, Concetta Carnevale, Francesco Giunta

This paper aims to test whether the publication of a social report provides information about the firm's market value. Its intention is to understand if investors believe the…

An index of best practice performance reporting for Malaysian local authorities

Jill Hooks, Stuart Tooley, Norida Basnan

The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice…

Does asymmetric information drive UK dividends propensity?

Husam Basiddiq, Khaled Hussainey

This paper aims to extend and contribute to prior UK research on the association between information asymmetry and dividends propensity. It seeks to investigate the impact of the…

Voluntary internet financial reporting practices of listed companies in the United Arab Emirates

Peter Oyelere, Nirosh Kuruppu

The purpose of this paper is to investigate the use of the internet as a channel for voluntary communication of financial information by companies listed on two stock exchanges in…