Accounting Research Journal: Volume 35 Issue 5

“It’s a long story…” – impression management in South African corporate reporting

Shreeya Jugnandan, Gizelle D. Willows

The purpose of this paper is to investigate whether companies listed on the Johannesburg Stock Exchange use impression management techniques to obscure financial performance…

Understanding inhibitors to XBRL adoption: an empirical investigation

Harmandeep Singh, Arwinder Singh

This study aims to investigate the awareness of extensible business reporting language (XBRL) and the perception of chartered accountants of India concerning the inhibitors of…

Does audit committee constrain firms’ risks in Malaysian family manufacturing firms?

Wan Masliza Wan Mohammad, Nik Mohamad Zaki Nik Salleh, Wan Fadzilah Wan Yusoff

The purpose of this study is to investigate the association between audit committees’ characteristics and firms’ risk in Malaysian manufacturing firms.

The global management accounting principles (GMAP) and the relationship between organizational design elements

Babajide Oyewo, Venancio Tauringana, Babajide Moses Omikunle, Olusola Owoyele

This study aims to investigate the relationship between organizational design elements (i.e. quality of management accounting skills and performance management system, PMS)…

Financial distress, earnings management and Big 4 auditors in emerging markets

Dante Baiardo C. Viana Jr, Isabel Lourenço, Ervin L. Black

The purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors play in…

Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership

Abdullah , Muhammad Arsalan Hashmi, Muhammad Sikander Iqbal

This study aims to analyze whether family ownership and working capital management (WCM) affect firm profitability and liquidity. Further, we also investigate the moderating…

Stimulants of behavioural change: accounting education schism and gender

Rabih Nehme, Christelle AlKhoury, Abdullah Alharbi

This paper aims to identify differences in auditors’ behaviour who have undergone work-integrated learning (WIL) versus the classical accounting education.