Journal of Applied Accounting Research: Volume 17 Issue 2

Articulating accounting principles: Classical accounting theory as the pursuit of “explanation by embodiment”

Brian A. Rutherford

The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged…

Discussion of “articulating accounting principles: Classical accounting theory as the pursuit of ‘explanation by embodiment’”

Brian Singleton-Green

The purpose of this paper is to provide a discussion of Brian Rutherford’s paper “Articulating accounting principles: classical accounting theory as the pursuit of ‘explanation by…

The incremental information content of audit opinion

Panayiotis Tahinakis, Michalis Samarinas

The purpose of this paper is to examine the incremental information content of audit opinion while considering opinion determinants, such as auditor and auditee size, or a firm’s…

Audit quality and earnings management: evidence from Jordan

Ebraheem Saleem Salem Alzoubi

The purpose of this paper is to test the association between audit quality and earnings management (EM). Audit quality studies documented that accruals would reduce when the…

The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados

Philmore Alleyne

The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public…

How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks

Panayotis Manganaris, Charalambos Spathis, Apostolos Dasilas

The purpose of this paper is to explore the value relevance of accounting information before and after mandatory International Financial Reporting Standards (IFRS) adoption as…

The impact of explicit CSR regulation: evidence from China’s mining firms

Shidi Dong, Lei Xu

With its rapid economic expansion and its growing environmental and social issues, China has introduced explicit corporate social responsibility (CSR) regulations since 2006 as…