Accounting Research Journal

2005 - 2025

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

From Emerald Group Publishing Limited
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Volume 38, issue 2, 2025

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

Fatematuz Tamanna Ahamed, Muhammad Nurul Houqe and Tony van Zijl

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

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

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

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

Linh-TX Nguyen

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

Volume 38, issue 1, 2025

Qualitative modeling of factors affecting auditor’s judgment and decision-making pp. 1-18

Kazem Shamsadini, Hadis Javanmard and Zohier Morady

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

Mohammad Nazaripour and Babak Zakizadeh

The interaction of blockchain technology, audit process, and the International Financial Reporting Standards pp. 35-58

Arash Arianpoor and Seyed Abbas Borhani

Mediating role of political interest on effects of internal control systems on financial management in local government authorities in Ghana pp. 59-79

Abubakar Gbambegu Umar, Ibrahim Osman Adam, Muftawu Dzang Alhassan, Abdul Salam Abdallah and Joshua Nterful

Global insights on public sector accounting reforms: a comprehensive study on the adoption, implementation, and impact of IFRS and IPSAS pp. 80-105

Najeb Masoud

Perceptions of government performance and willingness to pay tax in Africa pp. 106-121

Theodora Aba Abekah Koomson, Rita Amoah Bekoe and Godfred Matthew Yaw Owusu

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

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, 2023

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