Accounting Research Journal: Volume 35 Issue 2

Teaching with the case method: opportunities and problems since the COVID-19 pivot to online

Luis Demetrio Gómez García, Marisleidy Alba Cabañas

This paper aims to detect the opportunities and problems when teaching with cases since the COVID-19 pivot to online.

Does the fundamental indexation portfolio perform better? An Indian investigation

Santosh Kumar, Ranjit Tiwari

This study aims to compare the fundamental indexation (FI) portfolio vis-à-vis the cap-weighted index (CWI). It also explored the return-generating attributes of the FI portfolios.

Do high-reputation companies pay more non-audit fees?

Xuan Huang, Fei Kang

The purpose of this study is to investigate the association between companies’ reputation and their purchase of non-audit services (NAS).

CEO power and R&D investment

Christine Naaman, Li Sun

This study aims to examine whether and how the power of a chief executive officer (CEO) relates to firm-level research and development (R&D) investment.

The post-SOX comparative dynamics of public accounting firm efficiency

Ephraim Clark, Zhuo Qiao

This paper aims to analyze the differences in the efficiency of public accounting firms across both firms and countries in the post-Sarbanes-Oxley world. It also investigates the…

The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand

Saarce Elsye Hatane, Josua Tarigan, Elenne Stefanie Kuanda, Elizabeth Cornelius

This study aims to examine the factors affecting intellectual capital disclosure (ICD), especially in the agriculture and mining sectors in Indonesia and Thailand. Additionally…

A study of the reliability of cross-sectional earnings forecasting models for estimating IPO firms’ implied cost of capital

Max Schreder, Pawel Bilinski

This study aims to evaluate the earnings forecasting models of Hou et al. (J Account Econ, 53:504–526, 2012) and Li and Mohanram (Rev Account Stud, 19:1152–1185, 2014) in terms of…

Auditor tenure, investor protection and accounting quality: international evidence

Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Akmalia M. Ariff

This study aims to investigate whether auditor tenure has a significant influence on accounting quality and whether investor protection moderates the effect of auditor tenure on…

Flexibility and job stress in the accounting profession

Yosra Mnif, Emna Rebai

The purpose of this study is to examine the effects of flexibility as a coping mechanism for reducing the negative impact of job stress on the accounting profession.

Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia

Anubha Srivastava, Harjum Muharam

This study aims to examine the financial reporting quality during the International Financial Reporting Standards (IFRS) enforcement period in the emerging markets of India and…

Do sustainability practices influence financial performance? Evidence from the Nordic financial industry

ABM Fazle Rahi, Ruzlin Akter, Jeaneth Johansson

The purpose of this study is to explore the impact of sustainability (environmental, social and governance or ESG) practices on the financial performance (FP) of the Nordic…