Journal of Applied Accounting Research: Volume 16 Issue 2

Content analysis in social and environmental reporting research: trends and challenges

Petros Vourvachis, Thérèse Woodward

The purpose of this paper is to review the use of content analysis in social and environmental reporting (SER) research. It explores how the relevant literature has evolved over…

Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing

Md Khokan Bepari, Abu Taher Mollik

The purpose of this paper is to examine the effect of audit quality on firms’ compliance with IFRS for goodwill impairment testing and disclosure. Differences in the compliance…

Visualisation of data in management accounting reports : How supplementary graphs improve every-day management judgments

Bernhard Hirsch, Anna Seubert, Matthias Sohn

Managers are confronted with increasing information overload and growing pressure for effective and efficient decision making. The visualisation of data represents a way to…

The relationship between recognised intangible assets and voluntary intellectual capital disclosure

Frank Schiemann, Kai Richter, Thomas Günther

The capitalisation of intangible investments is discussed controversially in the financial accounting literature. International accounting standards are concerned with this issue…

Corporate governance disclosure and share price accuracy: Empirical evidence from the United Arab Emirates

Walaa Wahid ElKelish, Mostafa Kamal Hassan

– The purpose of this paper is to investigate the impact of corporate governance disclosure on share price accuracy of listed companies in the United Arab Emirates (UAE).

Unusual patterns in reported segment earnings of US firms

Xavier Garza-Gomez, Xiaobo Dong, Ziyun Yang

The purpose of this paper is to extend prior findings on firms’ rounding up net income numbers to meet cognitive reference points and to examine whether segment-level earnings…