Accounting Research Journal: Volume 37 Issue 3

Mapping accounting literature on climate finance: identifying research gaps and reflections on future research

Thereza Raquel Sales de Aguiar, Shamima Haque, Laura McCann

This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.

Reconnecting sustainability reporting with earnings management: empirical evidence from Kuwait

Sana Masmoudi, Mamoun Ben Salem

This study aims to examine the impact of environmental, social and governance (ESG) reporting on accruals-based earnings management (AEM) activities in Kuwait.

Revisiting corporate governance mechanisms and real earnings management activities in emerging economies

Ebrahim Mansoori, Ghaith Al-Abdallah

This study aims to investigate the effects of main corporate governance (CG) mechanisms used in Iran on the relationship between managers’ rewards and real earnings management…

ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s

Thereza Raquel Sales de Aguiar

This study aims to explore ChatGPT in the context of the UK higher education (HE) and accountancy profession.

Intellectual capital and subscription rate: an empirical investigation in the Indian initial public offering market

Sukanya Wadhwa, Seshadev Sahoo

This study aims to investigate the impact of intellectual capital (IC) on investor demand (i.e. subscription rate). The rise of the knowledge economy motivates us to investigate…

Dead reckoning: charting a new (metaphorical) course for accounting

Robert Hutchinson, Carlos Amador

Metaphor is the foundation upon which all scientific disciplines, from basic to applied, construct the mental models used in theory development and organizing research phenomena…