Accounting Research Journal

2005 - 2026

Current editor(s): Yaowen Shan and DaiFei "Troy" Yao

From Emerald Group Publishing Limited
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2026, month September, vol 39

Nexus between firm performance and cash holding adjustment – an insightful analysis using dynamic panel data regression pp. 545-564

Neetu Kumar

2026, month August, vol 39

Common auditors, managerial outlook and corporate tax avoidance: evidence from an emerging market context pp. 882-908

Alireza Rahrovi Dastjerdi and Hamed Sohrabiani

When boards go green: eco-innovation and corporate tax avoidance pp. 909-932

Selma Abdelwahed, Habiba Ladhari and Mhamed Ben Slimane

Smart city policy and firm digitalization: evidence from MD&A disclosures pp. 981-1000

Wei Wang, Huijie Cui, Huiyi Zhong and Kate Wu

2026, month July, vol 39

The impact of the predictive power of accounting information on the risk arising from information transparency deficiency pp. 645-668

Mahdi Salehi, Aiub Ghorbani and Zohreh Hajiha

Who audits the auditor: how disclosing the engagement quality reviewer signals earnings quality to investors? pp. 812-833

Zihao Liu, Huaping Wu and Yinwei Huang

Intelligent assessment of going-concern status in listed companies: integrated application of social network analysis and machine learning pp. 863-881

Yu Guo, Tairan Kevin Huang and ZhenQuan Shi

The impact of organizational justice on audit professionals’ job attitudes pp. 933-961

Eunbin Whang and Sang-Lyul Ryu

Top management team incentive similarity and underinvestment pp. 962-980

Anting Li, Yong Ye and Lin Xiao

Mapping institutional change in accounting education: a systematic and bibliometric review pp. 1001-1021

Cecelmo Henrique Joaquim, Cristina Gaio and Inês Pinto

Can data resource information disclosure reduce the stock price crash risk? Evidence from China pp. 1022-1041

Daoqin Liu, Zhibin Chen and Guanhua Huang

The dual-assurance text strategy: how oil price volatility drives a two-pole narrative response in corporate communication pp. 1042-1060

Xi Wu, Zicheng Pan and Ying Wu

2026, month June, vol 39

Lone founders, family ownership and earnings management practices: do female directors matter? pp. 719-738

Ali Amin and Asma Houcine

When CEO gender defies expectations: investor verification of the legitimacy of a female CEO pp. 739-761

Deni Cikurel, Kirsten Fanning and Bright Hong

Bridging the interpretability gap: integrating explainable AI into public sector audit systems in emerging economies pp. 785-811

Sampson Anomah

The inverse U-shaped relationship between board size and investment efficiency: international evidence pp. 834-862

Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Mohd Ariff Kasim and Siti Rosmaini Mohd Hanafi

2026, month May, vol 39

Financial constraints, fraud and financial statements’ readability pp. 565-590

Mahdi Salehi, Zainab Ahmadi and Pejman Mohammadi

Firm’s perception of economic policy uncertainty and corporate debt financing scale: evidence from China pp. 669-690

Hu Xiong, Luling Fang, Luyao Liang and Zeman Wang

Leading sustainably or deceptively? CEO social capital, corporate green washing and environmental responsiveness pp. 691-718

Jalal Khan, Mushahid Hussain Baig, Obaid Gulzar, Jin Xu and Wu Fengyun

Accounting residual control rights, managerial entrenchment and earnings management pp. 762-784

Guanyan Lu

2026, month April, vol 39

Managerial optimistic narratives under industrial robot innovation: evidence from tone management of earnings communication conference pp. 591-617

Jingyi Guan, Shuyang Chen and Jiazhuo Wang

2026, month March, vol 39

The effects of new lease accounting standards on enterprises financial risk: evidence from China pp. 337-355

Jinfeng Xue and Badrul Hisham Kamaruddin

Disclosure of specific information in social responsibility reports and the cost of debt financing pp. 466-484

Junhong Shen, Deen Wu and Jianqiong Wang

Forensic investigation of suspected money laundering activities over the Ethereum blockchain: a machine learning approach pp. 485-508

Henrique Yassuyuki Tsuboi, Rafael Sousa Lima and Kleber Vasconcellos de Oliveira

Do insider CEOs affect cost of debt? The moderating role of investor sentiment pp. 509-544

Suham Cahyono

Contingencies influencing the adoption of product life cycle cost analysis and its direct impact on the financial performance: an empirical investigation pp. 618-644

Amr Mohamed Said Abdel-Halim

2026, month February, vol 39

Supplier concentration and corporate acquisitions: a risk-mitigation perspective pp. 243-259

Obaid Ur Rehman, Wen Li and Kai Wu

Evaluating the effect of financial literacy on saving behavior and financial well-being among employees of financial institutions pp. 283-304

Bipin Chauhan, Santosh Kumar, Sanny Kumar, Manish Kumar and Vipin Vihari Ram Tripathi

Technologies as facilitators of dynamic capabilities in external audits during turbulent times pp. 356-382

Lazarus Elad Fotoh, Johan Ingemar Lorentzon and Tatenda Mugwira

Corporate environmental disclosure and earnings management: does national culture matter?: International evidence pp. 383-415

Roua Ardhaoui and Anis Ben Amar

The decision matrix: a mediated-moderated model of analytical orientation on digital accounting and decision quality pp. 443-465

Md Arafat Rahman and Sazzad Hossain Shaon

2026, month January, vol 39

The impact of geopolitical crisis on defense and aerospace stock performance: evidence from the Russia–Ukraine war pp. 122-145

Adnan Atm, Md Tapan Mahmud and Abdullah Al Mamun

The impact of CEO narcissism on modified audit opinions pp. 220-242

Mojtaba Golmohammadi Shuraki and Omid Pourheidari

Impact of environmental regulation on stock price crash risk: Empirical evidence from China pp. 322-336

Baohong Zheng, Yuqing Liu, Zhaoguo Zhang and Yu Bai

Understanding IFRS compliance: global evidence on country-level determinants from 87 countries pp. 416-442

Catalin Mos

2026, month October

The relationships between geopolitical risk, the value relevance of accounting information and auditor opinion: evidence from a developing market pp. 1-34

Aref M. Eissa, Ahmed Diab and Arafat Hamdy

Does supply chain digitalization affect corporate tax avoidance? pp. 1-20

Shu Shang and Yanxi Li

Financial support or innovation hindrance? Impact of venture capital’s discounted subscription in private placements on corporate innovation pp. 1-28

Jingyi Guan, Shuyang Chen and Xueying Wen

Can ChatGPT be skeptical? A case-based evaluation of generative AI in financial statement auditing pp. 1-16

Lane F. Grey and Yueqi Li

Caught in the crossfire: Geopolitical risk and firm performance, and the lifeline of risk management and sustainability strategies pp. 1-39

Faisal Khan, Dalia Hemdan and Hashim Khan

2026, month September

Ex-military CEOs and income smoothing pp. 1-23

Long Thai Bui, Huy Viet Hoang and Anh Tuan Nguyen

Firm-specific determinants of integrated reporting quality: evidence from listed companies in Sri Lanka pp. 1-32

Wickrama Arachchige Tharaki Ravindya and Samitha Rajapaksha

2025, month December, vol 39

Age characteristics of US and non-US accounting PhD faculty and factors affecting the impact of future faculty retirements pp. 21-39

Paul Wertheim, Curtis E. Clements and O. Scott Stovall

Board expertise, foreign institutional ownership and the quality of sustainability reporting: evidence from an emerging market context pp. 60-83

Bunga Maharani and Bambang Tjahjadi

Drivers of FinTech adoption: insights from a global review of recent literature pp. 84-103

Shubham Rajpal and Amit Manglani

Would immaterial CSR performance influence investors’ investment decisions when firms have unfavorable financial performance? An experiment pp. 104-121

Yushi Tian, Nen-Chen Richard Hwang and Conner Blake

Textual attributes of risk factors disclosure and domestic enforcement in ADR firms: an international evidence pp. 146-168

Jerferson Freitas da Silva, Dante Viana, Lívia Arruda Castro and Vera Ponte

Association between institutional quality and carbon emissions performance in heterogeneous cultural environment pp. 169-196

Olajumoke Oyewo, Bernard Hot, Babajide Oyewo and Romeo Savage

Managerial and legal accountability in state-owned enterprises: exploring financial sustainability through accounting for and reporting public service obligations pp. 197-219

Adeyemi Adebayo

The impact of credit rating quality on auditors’ predictions of going-concern opinions: the moderator role of supply chain management efficiency pp. 260-282

Arash Arianpoor and Cumhur Sahin

The use of the balanced scorecard by SMEs in Francophone Africa: an empirical investigation pp. 305-321

Fidelis Akanga

2025, month November, vol 39

Predicting financial distress as repeated events pp. 40-59

Timothy Wang, Wei Cui and Stewart Jones

2025, month October, vol 39

Artificial intelligence adoption as a mediator of executive cultural diversity-ESG performance nexus: evidence from European companies pp. 1-20

Sawssen Khlifi, Abdelhakim Ben Ali and Sihem Hermi

2025, month October, vol 38

Asymmetric cost behavior and firm value: the role of the COVID-19 pandemic pp. 707-725

Mohamed A. Saleh and Yasmine M. Ragab

The governance of UK arts organisations: implications for accountability pp. 726-740

Aminah Abdullah and Iqbal Khadaroo

2025, month September, vol 38

Understanding the decision-making processes of investors using management earnings guidance information pp. 660-675

Matthew Maylath

Insights into creating animated videos for sustainability accounting courses using Powtoon pp. 676-691

Thuy Thanh Tran

Beyond the greenwash: institutional forces driving university SDG reporting pp. 692-706

Sabrina Chong, Irshad Ali, Anil Kumar Narayan and Ibrahim Mustafa Khudir

2025, month August, vol 38

Earnings management via classification shifting: evidence from business groups pp. 491-509

Sattar Khan and Marian Suplata

Environmental, social and governance and earnings management research: current trends and future research pp. 527-550

Waleed M. Alahdal, Dharen Kumar Pandey, Muskan Sahu, Tam Nguyen and Hafiza Aishah Hashim

The role of ethical climate types in professional accountants’ ethical decision-making: a necessary condition analysis ( NCA ) pp. 581-608

Ishwara P. and Naod Mekonnen

Expert and politically connected CEOs and earnings quality: does IFRS adoption matter? pp. 609-629

H. M. Arif, Azlina Abdul Jalil and Mohd Zulkhairi Mustapha

Reduced recruitment success as a deterrent to tax aggressiveness: evidence from tax and nontax students’ job pursuit intentions pp. 630-645

Kenny Dekoster, Isabelle Verleyen and Annelies Roggeman

Accounting comparability and value relevance of accounting information: evidence from a change in revenue and expense recognition rules pp. 646-659

Brandon D. Ater, Emrah Ekici, Thomas Noland and Christian Sobngwi

2025, month June, vol 38

Disclosure requirements and accounting comparability pp. 327-342

Mengyao Cheng

Behind closed doors: unveiling the effect of insider CEOs on corporate debt costs pp. 343-363

Iman Harymawan, Mohammad Nasih, Yani Permatasari, Adib Minanurohman and Grantley Taylor

Information conveyances: disaggregated accounting earnings and decomposed other comprehensive income accelerations pp. 364-386

Tri Utami, Slamet Sugiri, Abdul Halim and Sumiyana Sumiyana

Does ownership structure impact carbon performance and reporting? A literature review and a research agenda pp. 443-473

Patrick Velte

Does the presence of institutional investors matter for good governance codes: empirical evidence from Indian banks pp. 551-579

Rohit Kumar Singh, Supran Kumar Sharma and Jyoti Sharma

2025, month May, vol 38

Can local financial regulation improve corporate investment efficiency? Evidence from China pp. 387-408

Xudong Zhuang and Lian Duan

Impact of COVID-19 on bank performance: a comparison between Islamic vs conventional banks in OIC countries pp. 409-423

Abdulaziz Alhaddab, M. Kabir Hassan and Rashedul Hasan

Disclosure tone: information or obfuscation? Evidence from an emerging market pp. 474-490

Salah Kayed and Mohammad Alta’any

The effect of female percentage and audit committee characteristics on tax avoidance: audit quality as a moderating variable pp. 510-526

Hamza Kamel Qawqzeh and Mo’taz Kamel Al Zobi

2025, month April, vol 38

The impact of executives’ compensation and education on bankruptcy risk in Chinese firms pp. 424-442

Eunho Cho, Collins Emeka Okafor, Kevin L. James and Danielle D. Winchester

2025, month March, vol 38

Intellectual capital and financial performance of Islamic banks: a meta-analysis pp. 245-262

Muhammad Bilal Zafar and Talha Yasin

Does audit quality moderate the ESG–corporate financial performance relationship? Empirical evidence from India pp. 263-282

Santi Gopal Maji and Reshma Kumari Tiwari

Does IFRS-9 affect cash holdings? Evidence from non-financial institutions pp. 283-301

Vincent Taiwah

The effect of non-financial disclosure regulation on earnings management: information symmetry, signalling or political costs? pp. 302-324

Ishwar Khatri

2025, month February, vol 38

Do negative social media sentiments affect firm risk? pp. 190-207

Samuel Jebaraj Benjamin, Nirosha Wellalage, Pallab Kumar Biswas and Shaista Wasiuzzaman

Does a board of directors enhance sustainable development? Evidence from emerging economies in Southeast Asia pp. 230-244

Linh-TX Nguyen

2025, month January, vol 38

Moral intelligence, emotional intelligence, organizational commitment and job performance of accountants pp. 19-34

Mohammad Nazaripour and Babak Zakizadeh

Crime of misappropriation of assets in the business context. A systematic review pp. 122-140

Jorge Jimenez Serrano, María Jesús Delgado Rodríguez, Isabel Rodríguez Iglesias and Rafael Manuel López Pérez

Carbon emissions and firm value: does firms’ commitment to sustainable development goals matter? pp. 141-160

Augustine Donkor, Kwadjo Appiagyei, Teddy Ossei Kwakye and Gabriel Korankye

Dual-class share structure and financial constraints pp. 161-189

Fatematuz Tamanna Ahamed, Muhammad Nurul Houqe and Tony van Zijl

Policy uncertainty and earnings quality in banks: the role of institutional quality in emerging markets pp. 208-229

Sarit Biswas, Anuradha Saikia and Mousumi Bhattacharya