Journal of Applied Accounting Research: Volume 21 Issue 1

The impact of institutional ethics and accountability on voluntary assurance for integrated reporting

Merve Kılıç, Ali Uyar, Cemil Kuzey

The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of…

Does manager ability influence the classification of lease arrangements?

Marcus Brooks, Stephanie Hairston, Charles Harter

The purpose of this paper is to examine the influence of manager ability on a firm’s choice of lease classification and the decision to capitalize vs lease firm-specific assets.

Do analysts understand accruals’ persistence? Evidence revisited

Ivana Raonic, Ali Sahin

The purpose of this paper is to revisit the question of whether analysts anticipate accruals’ predicted reversals (or persistence) of future earnings. Prior evidence documents…

How IFRS influence the relationship between the types of FDI and economic growth: An empirical analysis on African countries

Orhan Akisik, Mzamo P. Mangaliso

The purpose of this paper is to examine the relationships between International Financial Reporting Standards (IFRS), types of foreign direct investment (FDI) – greenfield…

Weighted average consumption of cost drivers

Anne-Marie Teresa Lelkes

An Activity-Based Costing (ABC) system generates a significant amount of detailed, complex data for management to evaluate and use, potentially reducing decision-making…

Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure: The case of the tax reconciliation

Florence Depoers, Tiphaine Jérôme

International Accounting Standard (IAS) 12 requires the disclosure of a tax reconciliation (TR). The purpose of the TR is to explain the differences between the corporate…

Discretionary goodwill impairment losses in Europe

Marius Gros, Sebastian Koch

The impairment-only approach to goodwill has regularly been criticized for offering too much discretion to managers and facilitating the manipulation of goodwill impairment…

Competitiveness and cost behaviour: evidence from the retail industry

Komang Ayu Krisnadewi, Noorlailie Soewarno

With a particular emphasis on corporate strategies for innovation, the purpose of this paper is to examine how cost behaviour operates under conditions of strong competition in…

The determinants of tax-haven use: evidence from Canada

Yosra Fourati Makni, Anis Maaloul, Rabeb Dabbebi

The purpose of this paper is to investigate the determinants of tax-haven use of publicly listed Canadian firms.

Analyst reaction to non-articulation between the balance sheet and the statement of cash flows

Peter Frischmann, K.C. Lin, Dilin Wang

The purpose of this paper is to investigate the effect of non-articulation on analyst earnings forecast quality. The authors look for evidence on the relationship between…

Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports

Patrick Velte

The purpose of this paper is to focus on audit committees’ financial and industry expertise (FIE) and their impact on the readability of key audit matters (KAMs).