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Accounting Research Journal

2005 - 2024

Current editor(s): Professor Reza Monem

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

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Volume 37, issue 3, 2024

Mapping accounting literature on climate finance: identifying research gaps and reflections on future research pp. 249-269 Downloads
Thereza Raquel Sales de Aguiar, Shamima Haque and Laura McCann
Reconnecting sustainability reporting with earnings management: empirical evidence from Kuwait pp. 270-287 Downloads
Sana Masmoudi and Mamoun Ben Salem
Revisiting corporate governance mechanisms and real earnings management activities in emerging economies pp. 288-307 Downloads
Ebrahim Mansoori and Ghaith Al-Abdallah
ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s pp. 308-329 Downloads
Thereza Raquel Sales de Aguiar
Intellectual capital and subscription rate: an empirical investigation in the Indian initial public offering market pp. 330-349 Downloads
Sukanya Wadhwa and Seshadev Sahoo
Dead reckoning: charting a new (metaphorical) course for accounting pp. 350-364 Downloads
Robert Hutchinson and Carlos Amador

Volume 37, issue 2, 2024

Staff responses to management control systems changes in an Australian university pp. 117-133 Downloads
Mamun Billah, Zahir Uddin Ahmed and Mohobbot Ali
Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices pp. 134-150 Downloads
Mohammed Muneerali Thottoli
A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure pp. 151-171 Downloads
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 Downloads
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 Downloads
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 Downloads
Arash Arianpoor and Ahmad Abdollahi
Human capital and financial performance of Islamic banks: a meta-analysis pp. 230-248 Downloads
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 Downloads
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 Downloads
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 Downloads
Franz Eduard Toerien and Elda du Toit
Window dressing in the banking sector of an emerging economy: evidence from aggregate data pp. 57-79 Downloads
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 Downloads
Mohammed W.A. Saleh and Marwan Mansour
COVID-19-related accounting disclosures in the financial statements: evidence from an emerging economy pp. 98-114 Downloads
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 Downloads
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 Downloads
David Yates and Muhammad Al Mahameed
The impact of CEO attributes on sustainability performance: evidence from an emerging economy pp. 539-557 Downloads
Rubel Saha, Md. Nurul Kabir and Abdul Hannan Chowdhury
Debt maturity structure, credit ratings and audit fees: new evidence pp. 558-580 Downloads
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 Downloads
Muhammad Jameel Hussain, Gaoliang Tian, Umair Bin Yousaf and Junyan Li
Islamic banks’ Sharia compliance disclosure: an international evidence pp. 327-348 Downloads
Abdelhafid Benamraoui, Tantawy Moussa and Mostafa Hussien Alsohagy
Financial statement fraud litigation, material weaknesses, and board characteristics pp. 349-368 Downloads
David Manry, Hua-Wei Huang and Yun-Chia Yan
Decrypting crypto: implications of potential financial accounting treatments of cryptocurrency pp. 369-383 Downloads
Benjamin Hubbard
Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia pp. 384-414 Downloads
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 Downloads
Beverly Marshall and Han Jin
Do founder CEOs and overconfidence affect firm risk? pp. 434-452 Downloads
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 Downloads
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 Downloads
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 Downloads
Christine Porter and Matthew Sherwood
Does fintech lead to better accounting practices? Empirical evidence pp. 129-147 Downloads
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 Downloads
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 Downloads
Pooja Kumari and Chandra Sekhar Mishra
CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost pp. 183-200 Downloads
Sandeep Yadav and Jagriti Srivastava
Big data analytics and auditor judgment: an experimental study pp. 201-216 Downloads
Ranto Partomuan Sihombing, I Made Narsa and Iman Harymawan
How to do the right thing pp. 217-229 Downloads
Ron Peter Messer
A gendered discourse on truthful disclosure of financial fraud practices among accountants in China: implications to corporate governance pp. 230-250 Downloads
Kim-Lim Tan, Yuming Liu and Qiuting Ye
Ways ethics education toolkit impacts moral judgment of accounting students pp. 251-273 Downloads
Tamara Poje and Maja Zaman Groff
Audit committee diligence: do independent directors matter? pp. 274-289 Downloads
Pallab Kumar Biswas, Swapan Kumar Bala and Priyoti Mandal
The great sell-side sell-off: evidence of declining financial analyst coverage pp. 290-305 Downloads
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 Downloads
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 Downloads
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 Downloads
Senny Harindahyani and Dian Agustia
The effect of intellectual capital on audit fees stickiness pp. 55-76 Downloads
Mahdi Salehi, Ahmadreza Asadian and Ehsan Khansalar
The impact of tone management on investor judgments: evidence from ICFR reports pp. 77-91 Downloads
Matthew Starliper
The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation pp. 92-105 Downloads
Zuhair Barhamzaid

Volume 35, issue 6, 2022

Corporate board diversity and carbon disclosure: evidence from France pp. 721-736 Downloads
Fathia Elleuch Lahyani
The impact of the adoption of international accounting and auditing standards on corruption perception pp. 737-755 Downloads
Elisabeth Penti Kurniawati and Didi Achjari
The impact of reducing reporting requirements on audit quality, auditor effort and auditor conservatism pp. 756-776 Downloads
Essam Elshafie
Planning comprehensiveness and resource consumption in Chinese small enterprises pp. 777-791 Downloads
Robert C. Rickards and Rolf Ritsert
Has the fever left a burn?A study of the impact of COVID-19 remote working arrangements on public accountants’ burnout pp. 792-814 Downloads
Kathleen M. Bakarich, Amanda S. Marcy and Patrick E. O’Brien
Impact of XBRL adoption on financial reporting quality: a global evidence pp. 815-833 Downloads
Vincent Tawiah and Hela Borgi
Management-control-system configurations in medium-sized mechanical-engineering firms: an exploratory analysis pp. 834-853 Downloads
Fabio Santini, Luca Elisei, Teemu Malmi and Luca Scrucca

Volume 35, issue 5, 2022

“It’s a long story…” – impression management in South African corporate reporting pp. 581-597 Downloads
Shreeya Jugnandan and Gizelle D. Willows
Understanding inhibitors to XBRL adoption: an empirical investigation pp. 598-615 Downloads
Harmandeep Singh and Arwinder Singh
Does audit committee constrain firms’ risks in Malaysian family manufacturing firms? pp. 616-636 Downloads
Wan Masliza Wan Mohammad, Nik Mohamad Zaki Nik Salleh and Wan Fadzilah Wan Yusoff
The global management accounting principles (GMAP) and the relationship between organizational design elements pp. 637-659 Downloads
Babajide Oyewo, Venancio Tauringana, Babajide Moses Omikunle and Olusola Owoyele
Financial distress, earnings management and Big 4 auditors in emerging markets pp. 660-675 Downloads
Dante Baiardo C. Viana, Isabel Lourenço and Ervin L. Black
Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership pp. 676-697 Downloads
Abdullah, Muhammad Arsalan Hashmi and Muhammad Sikander Iqbal
Stimulants of behavioural change: accounting education schism and gender pp. 698-720 Downloads
Rabih Nehme, Christelle AlKhoury and Abdullah Alharbi

Volume 35, issue 4, 2021

Content requirements for narrative reporting in the public sector: a contextual perspective pp. 449-469 Downloads
Benson Igboke and Razaq Raj
The going-concern opinion and the adverse credit rating: an analysis of their relationship pp. 470-489 Downloads
Matthew Strickett, David Hay and David Lau
The rough road towards accounting harmonization of a developing country with a French accounting culture pp. 490-507 Downloads
Fatma Ben Slama, Ahmed Atef Oussii and Mohamed Faker Klibi
Linking sustainability reporting frameworks and sustainable development goals pp. 508-525 Downloads
Cristina Alexandrina Stefanescu
Non-GAAP measure disclosure and insider trading incentives in high-tech IPO firms pp. 526-542 Downloads
Bishal Bc and Bo Liu
Factors affecting the adoption extent of the balanced scorecard by Vietnamese small- and medium-sized enterprises pp. 543-560 Downloads
Dieu Thuong Ha, Thanh Le, Greg Fisher and Thanh Truc Nguyen
Board diversity and financial performance: empirical evidence from the United Kingdom pp. 561-580 Downloads
Khaled Hosny and Adel Elgharbawy

Volume 35, issue 3, 2021

The impact of changes in regulations on Malaysian IPOs pp. 317-335 Downloads
Rasidah Mohd-Rashid, Ahmad Hakimi Tajuddin, Karren Lee-Hwei Khaw and Chui Zi Ong
Do firms adjust board gender diversity in response to economic policy uncertainty? pp. 336-348 Downloads
Seksak Jumreornvong, Sirimon Treepong Karuna, Shenghui Tong and Pornsit Jiraporn
A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises pp. 349-363 Downloads
Zainal Abidin Ngah, Norashikin Ismail and Nadiah Abd Hamid
Consolidation of off-balance sheet entities and investment efficiency pp. 364-381 Downloads
Fang Zhao, Abhijit Barua and Jung Hoon Kim
Drivers of mandatory disclosure in GCC region firms pp. 382-407 Downloads
Ismail Ufuk Misirlioglu, Jon Tucker and Helmi Abdulhameed Boshnak
Analysts’ cash flow forecasts informativeness, financial distress and auditor quality pp. 408-426 Downloads
Afroditi Papadaki and Olga-Chara Pavlopoulou-Lelaki
From unrequited love to sleeping with the enemy: COVID-19 and the future relationship between UK universities and professional accounting bodies pp. 427-445 Downloads
Muhammad Al Mahameed, Umair Riaz and Lara Gee

Volume 35, issue 2, 2021

Teaching with the case method: opportunities and problems since the COVID-19 pivot to online pp. 109-120 Downloads
Luis Demetrio Gómez García and Marisleidy Alba Cabañas
Does the fundamental indexation portfolio perform better? An Indian investigation pp. 121-144 Downloads
Santosh Kumar and Ranjit Tiwari
Do high-reputation companies pay more non-audit fees? pp. 145-159 Downloads
Xuan Huang and Fei Kang
CEO power and R&D investment pp. 160-177 Downloads
Christine Naaman and Li Sun
The post-SOX comparative dynamics of public accounting firm efficiency pp. 178-195 Downloads
Ephraim Clark and Zhuo Qiao
The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand pp. 196-218 Downloads
Saarce Elsye Hatane, Josua Tarigan, Elenne Stefanie Kuanda and Elizabeth Cornelius
A study of the reliability of cross-sectional earnings forecasting models for estimating IPO firms’ implied cost of capital pp. 219-237 Downloads
Max Schreder and Pawel Bilinski
Auditor tenure, investor protection and accounting quality: international evidence pp. 238-260 Downloads
Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Akmalia M. Ariff
Flexibility and job stress in the accounting profession pp. 261-275 Downloads
Yosra Mnif and Emna Rebai
Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia pp. 276-291 Downloads
Anubha Srivastava and Harjum Muharam
Do sustainability practices influence financial performance? Evidence from the Nordic financial industry pp. 292-314 Downloads
Fazle Rahi Abm, Ruzlin Akter and Jeaneth Johansson

Volume 35, issue 1, 2021

Big data analytics of corporate internet disclosures pp. 4-20 Downloads
Mohamed A.K. Basuony, Ehab K.A. Mohamed, Ahmed Elragal and Khaled Hussainey
Fraudulent financial reporting and data analytics: an explanatory study from Ireland pp. 21-36 Downloads
Ahmed Aboud and Barry Robinson
An experimental investigation of the impact of using big data analytics on customers’ performance measurement pp. 37-54 Downloads
Marwa Rabe Mohamed Elkmash, Magdy Gamal Abdel-Kader and Bassant Badr El Din
Auditor judgment and decision-making in big data environment: a proposed research framework pp. 55-70 Downloads
Adli Hamdam, Ruzita Jusoh, Yazkhiruni Yahya, Azlina Abdul Jalil and Nor Hafizah Zainal Abidin
“Big results require big ambitions”: big data, data analytics and accounting in masters courses pp. 71-100 Downloads
Karen Mcbride and Christina Philippou
Page updated 2024-07-13