Accounting Research Journal: Volume 37 Issue 4

Can artificial intelligence produce a convincing accounting research article?

Elda du Toit

This study aims to establish whether accounting research articles can be potentially generated by artificial intelligence. If artificial intelligence can produce quality work, the…

Does a CEO from a reputable university create a better working environment? Evidence from Indonesia

Siti Nur Aini, Sri Ningsih, Iman Harymawan, I Wayan Kartana

This study aims to investigate whether CEOs who graduated from prestigious universities can provide a better-quality working environment.

Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa

Amon Bagonza, Yan Chen, Frederik Rech

The purpose of this study is to investigate the mediating impact of integrated reporting on the relationship between audit quality and market reactions in Africa using South…

Identifying new earnings management components: a machine learning approach

Adel Almasarwah, Khalid Y. Aram, Yaseen S. Alhaj-Yaseen

This study aims to apply machine learning (ML) to identify new financial elements managers might use for earnings management (EM), assessing their impact on the Standard Jones…

IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence

Saibal Ghosh

The relevance of both microeconomic and macroeconomic factors in driving banks’ liquidity creation within a cross-country setup has been addressed in prior research. The purpose…

Determinants and impact of production planning and control accounting techniques on competitiveness of manufacturing companies: a structural equation modelling approach

Babajide Oyewo, Mohammad Alta'any, Kolawole Adeyemi ALo, Negroes Tembo Dube

This study aims to investigate four internal (organisational structure, quality of information technology, business strategy and market orientation) and two external (competition…