Journal of Applied Accounting Research: Volume 20 Issue 4

Accounting for economic sustainability: environmental, social and governance perspectives

Othmar M. Lehner, Theresia Harrer

CSR reporting and assurance legitimacy: a client–assuror dyad investigation

Leila Emily Hickman, Jane Cote

Drawing on new insights from the experiences and perspectives of a prominent reporting client and its assurance team, the purpose of this paper is to explore the question: what…

Corporate social responsibility disclosure and debt financing

Amal Hamrouni, Rim Boussaada, Nadia Ben Farhat Toumi

The purpose of this paper is to examine how corporate social responsibility (CSR) reporting influences leverage ratios. In particular, this paper aims to determine whether firms…

Building institutional legitimacy in impact investing: Strategies and gaps in financial communication and discourse

Othmar M. Lehner, Theresia Harrer, Madeleine Quast

Impact investing denominates an investment logic that combines social and environmental goals, financial returns as well as personal values. The purpose of this paper is to…

The alignment of global equity and corporate bonds markets with the Paris Agreement: A new accounting framework

Jakob Thomä, Michael Hayne, Nikolaus Hagedorn, Clare Murray, Rebecca Grattage

To comply with the adopted Paris Agreement, global finance flows must be measured against climate scenarios consistent with possible pathways towards limiting global warming to…

The influence of ESG information on investment allocation decisions: An experimental study in an emerging country

Souhir Khemir, Chedli Baccouche, Salma Damak Ayadi

In addition to financial reporting, more and more companies report environmental, social and governance (ESG) information in emerging countries. This practice is intended to…

Between cost and value: Investigating the effects of sustainability reporting on a firm’s performance

Amina Buallay

There are wide debates about the costs and benefits of sustainability reporting. The purpose of this paper is to investigate the relationship between sustainability reporting and…

Interactive visualization of big data in the field of accounting: A survey of current practice and potential barriers for adoption

Lisa Maria Perkhofer, Peter Hofer, Conny Walchshofer, Thomas Plank, Hans-Christian Jetter

Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data management and…

Board composition and corporate risk-taking: a review of listed firms from Germany and the USA

Zahid Irshad Younas, Christian Klein, Thorsten Trabert, Bernhard Zwergel

Corporate governance is a crucial factor when considering excessive corporate risk-taking. Since corporate boards play such an important role in corporate governance, the purpose…

Understanding IFRS adoption: Consideration of the institutional dimension through a behavioral context

Olfa Riahi, Walid Khoufi

The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this…