Accounting Research Journal

2005 - 2023

Current editor(s): Professor Reza Monem

From Emerald Group Publishing Limited
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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

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

Volume 35, issue 6, 2022

Corporate board diversity and carbon disclosure: evidence from France pp. 721-736

Fathia Elleuch Lahyani

The impact of the adoption of international accounting and auditing standards on corruption perception pp. 737-755

Elisabeth Penti Kurniawati and Didi Achjari

The impact of reducing reporting requirements on audit quality, auditor effort and auditor conservatism pp. 756-776

Essam Elshafie

Planning comprehensiveness and resource consumption in Chinese small enterprises pp. 777-791

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

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

Vincent Tawiah and Hela Borgi

Management-control-system configurations in medium-sized mechanical-engineering firms: an exploratory analysis pp. 834-853

Fabio Santini, Luca Elisei, Teemu Malmi and Luca Scrucca

Volume 35, issue 5, 2021

“It’s a long story…” – impression management in South African corporate reporting pp. 581-597

Shreeya Jugnandan and Gizelle D. Willows

Understanding inhibitors to XBRL adoption: an empirical investigation pp. 598-615

Harmandeep Singh and Arwinder Singh

Does audit committee constrain firms’ risks in Malaysian family manufacturing firms? pp. 616-636

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

Babajide Oyewo, Venancio Tauringana, Babajide Moses Omikunle and Olusola Owoyele

Financial distress, earnings management and Big 4 auditors in emerging markets pp. 660-675

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

Abdullah, Muhammad Arsalan Hashmi and Muhammad Sikander Iqbal

Stimulants of behavioural change: accounting education schism and gender pp. 698-720

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

Benson Igboke and Razaq Raj

The going-concern opinion and the adverse credit rating: an analysis of their relationship pp. 470-489

Matthew Strickett, David C. Hay and David Lau

The rough road towards accounting harmonization of a developing country with a French accounting culture pp. 490-507

Fatma Ben Slama, Ahmed Atef Oussii and Mohamed Faker Klibi

Linking sustainability reporting frameworks and sustainable development goals pp. 508-525

Cristina Alexandrina Stefanescu

Non-GAAP measure disclosure and insider trading incentives in high-tech IPO firms pp. 526-542

Bishal Bc and Bo Liu

Factors affecting the adoption extent of the balanced scorecard by Vietnamese small- and medium-sized enterprises pp. 543-560

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

Khaled Hosny and Adel Elgharbawy

Volume 35, issue 3, 2021

The impact of changes in regulations on Malaysian IPOs pp. 317-335

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

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

Zainal Abidin Ngah, Norashikin Ismail and Nadiah Abd Hamid

Consolidation of off-balance sheet entities and investment efficiency pp. 364-381

Fang Zhao, Abhijit Barua and Jung Hoon Kim

Drivers of mandatory disclosure in GCC region firms pp. 382-407

Ismail Ufuk Misirlioglu, Jon Tucker and Helmi Abdulhameed Boshnak

Analysts’ cash flow forecasts informativeness, financial distress and auditor quality pp. 408-426

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

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

Luis Demetrio Gómez García and Marisleidy Alba Cabañas

Does the fundamental indexation portfolio perform better? An Indian investigation pp. 121-144

Santosh Kumar and Ranjit Tiwari

Do high-reputation companies pay more non-audit fees? pp. 145-159

Xuan Huang and Fei Kang

CEO power and R&D investment pp. 160-177

Christine Naaman and Li Sun

The post-SOX comparative dynamics of public accounting firm efficiency pp. 178-195

Ephraim Clark and Zhuo Qiao

The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand pp. 196-218

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

Max Schreder and Pawel Bilinski

Auditor tenure, investor protection and accounting quality: international evidence pp. 238-260

Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Akmalia M. Ariff

Flexibility and job stress in the accounting profession pp. 261-275

Yosra Mnif and Emna Rebai

Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia pp. 276-291

Anubha Srivastava and Harjum Muharam

Do sustainability practices influence financial performance? Evidence from the Nordic financial industry pp. 292-314

Fazle Rahi Abm, Ruzlin Akter and Jeaneth Johansson

Volume 35, issue 1, 2020

Big data analytics of corporate internet disclosures pp. 4-20

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

Ahmed Aboud and Barry Robinson

An experimental investigation of the impact of using big data analytics on customers’ performance measurement pp. 37-54

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

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

Karen Mcbride and Christina Philippou