Accounting Research Journal

2005 - 2024

Current editor(s): Professor Reza Monem

From Emerald Group Publishing Limited
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Volume 37, issue 6, 2024

Economic value added and working capital efficiency linkages: an Indian context pp. 557-573

Prince Bhatia, Rahul Kumar, Subir Chattopadhyay and Ritesh Kumar Dubey

Determinants of bank deposit in a small economy’s banking sector: a study of Fiji pp. 574-594

Shasnil Chand, Ronald Kumar and Peter Josef Stauvermann

Trends and patterns in behavioral accounting research: 53 years of bibliometric analysis pp. 595-614

Abhay Singh Chauhan, Tarika Singh Sikarwar and Manisha Raj

Managerial insight on triple bottom line reporting – an analysis of the Indian banking sector pp. 615-634

Parul Munjal and Deergha Sharma

Analytical skills for accounting students in a data-driven job market: Australian evidence pp. 635-654

Saeed Askary and Davood Askarany

Volume 37, issue 5, 2024

Sustainability reporting assurance practice in Indonesia: assuror and academician perspective pp. 481-499

Putu Sukma Kurniawan and Basuki Basuki

Does aural accounting improve the stakeholder relationship capability? pp. 500-523

Ali Nouri, Mehdi Safari Gerayli, Ebrahim Givaki and Ali Laalbar

The role of other comprehensive income in analyst valuation: profitability, perception and performance pp. 524-539

Ning Du, Jeffrey Byrne, Robert Knisley, Dwayne Powell and James Valentine

Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector pp. 540-556

Suhaiza Ismail, Norsyahida Mokhtar and Hawa Ahmad

Volume 37, issue 4, 2024

Can artificial intelligence produce a convincing accounting research article? pp. 365-380

Elda du Toit

Does a CEO from a reputable university create a better working environment? Evidence from Indonesia pp. 381-400

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

Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa pp. 401-417

Amon Bagonza, Yan Chen and Frederik Rech

Identifying new earnings management components: a machine learning approach pp. 418-435

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

IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence pp. 436-452

Saibal Ghosh

Determinants and impact of production planning and control accounting techniques on competitiveness of manufacturing companies: a structural equation modelling approach pp. 453-478

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

Volume 37, issue 3, 2024

Mapping accounting literature on climate finance: identifying research gaps and reflections on future research pp. 249-269

Thereza Raquel Sales de Aguiar, Shamima Haque and Laura McCann

Reconnecting sustainability reporting with earnings management: empirical evidence from Kuwait pp. 270-287

Sana Masmoudi and Mamoun Ben Salem

Revisiting corporate governance mechanisms and real earnings management activities in emerging economies pp. 288-307

Ebrahim Mansoori and Ghaith Al-Abdallah

ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s pp. 308-329

Thereza Raquel Sales de Aguiar

Intellectual capital and subscription rate: an empirical investigation in the Indian initial public offering market pp. 330-349

Sukanya Wadhwa and Seshadev Sahoo

Dead reckoning: charting a new (metaphorical) course for accounting pp. 350-364

Robert Hutchinson and Carlos Amador

Volume 37, issue 2, 2024

Staff responses to management control systems changes in an Australian university pp. 117-133

Mamun Billah, Zahir Uddin Ahmed and Mohobbot Ali

Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices pp. 134-150

Mohammed Muneerali Thottoli

A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure pp. 151-171

Waris Ali, Jeffery Wilson and Taiba Saeed

Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023) pp. 172-191

Rida Belahouaoui and El Houssain Attak

How do cultural differences affect stock market performance after mergers and acquisitions? Empirical evidence from China pp. 192-210

Eping Liu, Miaomiao Xie and Jingyi Guan

A new challenge in accounting education: convergence of maturity model, education and evaluation in accounting pp. 211-229

Arash Arianpoor and Ahmad Abdollahi

Human capital and financial performance of Islamic banks: a meta-analysis pp. 230-248

Muhammad Bilal Zafar

Volume 37, issue 1, 2024

Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications pp. 1-18

Johan Ingemar Lorentzon, Lazarus Elad Fotoh and Tatenda Mugwira

The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information’s conveyance pp. 19-38

Evy Rahman Utami, Sumiyana Sumiyana, Jogiyanto Hartono Mustakini and Zuni Barokah

Fighting through the Flesch and Fog: the readability of risk disclosures pp. 39-56

Franz Eduard Toerien and Elda du Toit

Window dressing in the banking sector of an emerging economy: evidence from aggregate data pp. 57-79

Imad A. Moosa, Khalid Alsaad and Ibrahim N. Khatatbeh

Is audit committee busyness associated with earnings management? The moderating role of foreign ownership pp. 80-97

Mohammed W.A. Saleh and Marwan Mansour

COVID-19-related accounting disclosures in the financial statements: evidence from an emerging economy pp. 98-114

Md Rezaul Karim, Mohammed Moin Uddin Reza and Samia Afrin Shetu

Volume 36, issue 6, 2023

Busy CEOs and audit fees: evidence from Indonesia pp. 497-514

Iman Harymawan, Fiona Vista Putri, Melinda Cahyaning Ratri and Mohammad Nasih

This is not an exit: accounting education and attempting to escape the capitalist realist “cage” pp. 515-538

David Yates and Muhammad Al Mahameed

The impact of CEO attributes on sustainability performance: evidence from an emerging economy pp. 539-557

Rubel Saha, Md. Nurul Kabir and Abdul Hannan Chowdhury

Debt maturity structure, credit ratings and audit fees: new evidence pp. 558-580

Solomon Opare and Md. Borhan Uddin Bhuiyan

Volume 36, issue 4/5, 2023

The impact of CEO age on a firm’s choice of global reporting initiative: moderating role of board social capital pp. 309-326

Muhammad Jameel Hussain, Gaoliang Tian, Umair Bin Yousaf and Junyan Li

Islamic banks’ Sharia compliance disclosure: an international evidence pp. 327-348

Abdelhafid Benamraoui, Tantawy Moussa and Mostafa Hussien Alsohagy

Financial statement fraud litigation, material weaknesses, and board characteristics pp. 349-368

David Manry, Hua-Wei Huang and Yun-Chia Yan

Decrypting crypto: implications of potential financial accounting treatments of cryptocurrency pp. 369-383

Benjamin Hubbard

Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia pp. 384-414

Suham Cahyono, Iman Harymawan, Damara Ardelia Kusuma Wardani and Khairul Anuar Kamarudin

Has increased prominence of translation results changed net investment hedging practice? pp. 415-433

Beverly Marshall and Han Jin

Do founder CEOs and overconfidence affect firm risk? pp. 434-452

Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan and Eliza Fatima

Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system pp. 453-470

Roslee Uyob, Ku Maisurah Ku Bahador and Ram Al Jaffri Saad

Related party transactions, ownership structures and cost of debt: evidence from GCC listed firms pp. 471-494

Baban Eulaiwi, Al-Hadi Ahmed Al-Hadi, Lien Duong, Brian Perrin and Grantley Taylor

Volume 36, issue 2/3, 2023

The effect of increases in board independence on financial reporting quality pp. 109-128

Christine Porter and Matthew Sherwood

Does fintech lead to better accounting practices? Empirical evidence pp. 129-147

Mandella Osei-Assibey Bonsu, Ying Wang and Yongsheng Guo

Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market pp. 148-165

Malik Muneer Abu Afifa, Isam Saleh and Fatima Taqatqah

Value relevance of earnings and book value of equity in profit versus loss reporting firms: significance of intangible intensity pp. 166-182

Pooja Kumari and Chandra Sekhar Mishra

CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost pp. 183-200

Sandeep Yadav and Jagriti Srivastava

Big data analytics and auditor judgment: an experimental study pp. 201-216

Ranto Partomuan Sihombing, I Made Narsa and Iman Harymawan

How to do the right thing pp. 217-229

Ron Peter Messer

A gendered discourse on truthful disclosure of financial fraud practices among accountants in China: implications to corporate governance pp. 230-250

Kim-Lim Tan, Yuming Liu and Qiuting Ye

Ways ethics education toolkit impacts moral judgment of accounting students pp. 251-273

Tamara Poje and Maja Zaman Groff

Audit committee diligence: do independent directors matter? pp. 274-289

Pallab Kumar Biswas, Swapan Kumar Bala and Priyoti Mandal

The great sell-side sell-off: evidence of declining financial analyst coverage pp. 290-305

Barry Hettler, Justyna Skomra and Arno Forst

Volume 36, issue 1, 2023

Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university pp. 1-20

Nader Elsayed, Hazem Ramadan Ismael and Shahriar M. Saadullah

Climate-related financial disclosure in integrated reporting: what is the impact on the business model? The case of Poste Italiane pp. 21-36

Graziana Galeone, Grazia Onorato, Matilda Shini and Vittorio Dell’Atti

The assurance providers’ role in improving the independent assurance statement quality on sustainability reporting pp. 37-54

Senny Harindahyani and Dian Agustia

The effect of intellectual capital on audit fees stickiness pp. 55-76

Mahdi Salehi, Ahmadreza Asadian and Ehsan Khansalar

The impact of tone management on investor judgments: evidence from ICFR reports pp. 77-91

Matthew Starliper

The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation pp. 92-105

Zuhair Barhamzaid