Journal of Applied Accounting Research: Volume 22 Issue 2

The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran

Hamid Zarei, Hassan Yazdifar, Farideh Soofi

After graduation, many female accountants tend to ordinarily have professional work experience to obtain an ideal position in the career; but under the influence of both internal…

Audit quality and the trade-off between real and accrual earnings management in the oil and gas industry: the GCC evidence

Yosra Mnif, Afef Ben Hamouda

This paper examines the impact of audit quality on the managerial preferences between real and accrual earnings management (REM and AEM, respectively) in oil and gas firms…

Impact of external assurance on corporate climate change disclosures: new evidence from Finland

Probal Dutta, Anupam Dutta

The purpose of this research is to examine the impact of external assurance on the level of voluntary corporate climate change disclosures by Finnish firms.

Internal control quality and voluntary disclosure: does CEO duality matter?

Hichem Khlif, Khaled Samaha, Ines Amara

The authors examine the association between internal control quality (ICQ) and voluntary disclosure and test whether chief executive officer (CEO) duality, as a proxy for CEO…

New insights into IFRS and earnings quality: what conclusions to draw from the French experience?

Ramzi Benkraiem, Itidel Ben Saad, Faten Lakhal

The purpose of this study is to examine the effect of International Financial Reporting Standards (IFRS) on earnings quality in a continental European context (i.e. France) more…

Controller involvement in a project management setting: effects on project functions and performance

Ricardo Malagueño, Jacobo Gomez-Conde, Yannick de Harlez, Olaf Hoffmann

The authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints management and risk management…

Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research

Heimo Losbichler, Othmar M. Lehner

Looking at the limits of artificial intelligence (AI) and controlling based on complexity and system-theoretical deliberations, the authors aimed to derive a future outlook of the…

Does International Financial Reporting Standard 8 improve the firms' information environment?

Gaëlle Lenormand, Lionel Touchais

This article analyzes the effect of International Financial Reporting Standard (IFRS) 8 on the informational content of segment data. It aims to assess the change in quality of…