Accounting Research Journal

2005 - 2024

Current editor(s): Professor Reza Monem

From Emerald Group Publishing Limited
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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, 2022

“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 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, 2021

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

Volume 34, issue 6, 2021

Governance and sustainability in Southeast Asia pp. 516-545

Mi Tran, Eshani Beddewela and Collins Ntim

The public-private partnership valuation paradox pp. 546-579

Stephen Gray, Jason Hall, Grant Pollard and Damien Cannavan

Corporate governance, CEO turnover and say on pay votes pp. 580-596

Ayishat Omar, Alex P. Tang and Yu Cong

Do high-quality standards ensure higher accounting quality? A study in India pp. 597-613

Manish Bansal and Ashish Garg

Impact of multi-industry directorship on firm performance: a study with reference to India pp. 614-636

Malaya Ranjan Mohapatra and Chandra Sekhar Mishra

Institutional pressures, environmental management practices, firm characteristics and environmental performance pp. 637-665

Juma Bananuka, Lasuli Bakalikwira, Patience Nuwagaba and Zainabu Tumwebaze

The influence of ERP systems on organizational aspects of accounting: case studies in Portuguese companies pp. 666-682

José Luís Martins and Carlos Santos

Volume 34, issue 5, 2021

The relationship between CEOs’ narcissism and internal controls weaknesses pp. 429-446

Mahdi Salehi, Raha Rajaeei and Samane Edalati Shakib

The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece pp. 447-470

Christina Vadasi, Michalis Bekiaris and Andreas G. Koutoupis

Female directors and acquisition outcomes: a reflection on replicating Levi, Li and Zhang (2014) pp. 471-474

Rebecca Lorena Bachmann and Helen Spiropoulos

Managerial overconfidence and internal control weaknesses: evidence from Iranian firms pp. 475-487

Mehdi Safari Gerayli, Mohammadreza Abdoli, Hasan Valiyan and Ali Damavandi

An investigation of the credibility of and confidence in audit value: evidence from a developing country pp. 488-510

Taslima Akther and Fengju Xu

Volume 34, issue 4, 2021

Learning accounting through visual representations pp. 365-384

Seedwell Sithole, Ragini Datt, Paul de Lange and Meredith Tharapos

The effect of CEO and director experience on acquisition performance: a pitch pp. 385-393

Davina Jeganathan

The influence of second language learning motivation on students' understandability of textbooks pp. 394-411

Yuqian Zhang, Anura De Zoysa and Kalinga Jagoda

Is the use of financial accounting fit for purpose? An exploration of the theoretical foundations, framework and practicalities pp. 412-428

Thereza Raquel Sales de Aguiar

Volume 34, issue 3, 2020

Adapting to COVID-19 disruptions: student engagement in online learning of accounting pp. 261-269

Irshad Ali, Anil Kumar Narayan and Umesh Sharma

Face-to-face delivery this week; online the next: a reflection pp. 270-278

Ahesha Perera, Liz Rainsbury and Saman Bandara

Coping with COVID: pivoting perspectives from teaching a third-year undergraduate financial accounting course pp. 279-289

Richard D. Morris, Lili Dai, Sander De Groote, Emma Holmes, Leonard Lau, Chao Kevin Li and Phuc Nguyen

Preserving transferable skills in the accounting curriculum during the COVID-19 pandemic pp. 290-303

Frederick Ng and Julie Harrison

May you live in interesting times: a reflection on academic integrity and accounting assessment during COVID19 and online learning pp. 304-312

Amanda White

Pivoting in a COVID-19 teaching environment: developing interactive teaching approaches and online assessments to improve students’ experiences pp. 313-322

Kate L. Morgan and Wei Chen

Mind the gap: the reality of remote learning during COVID-19 pp. 323-334

Sarah Osborne and Kate Hogarth

Teaching, virtually: a critical reflection pp. 335-344

Lisa Powell and Nicholas McGuigan

A strategy for using digital mindsets and knowledge technologies to move past pandemic conditions pp. 345-356

Cherry Stewart and Ashfaq Ahmad Khan

COVID-19 pivot: a reflection on assessments pp. 357-362

Leon Wong and Yichelle Zhang

Volume 34, issue 2, 2020

Communities of practice as a multidisciplinary response in times of crisis: adapting to successful online learning practices pp. 134-145

Kerrie Sadiq

Coping with COVID-19: a reflection on learning challenges and coping strategies – the case of an accounting conversion masters degree in New Zealand pp. 146-155

Sureshchandra Ramachandra and Paul Wells

Pivoting authentic assessment to an accounting podcast during COVID-19 pp. 156-168

Abdel Karim Halabi

Ready to learn in an uncertain future: ways to support student engagement pp. 169-183

Carmen Sum, Ivy Chan and Helen Wong

Factors impacting on accounting academics’ motivation and capacity to adapt in challenging times pp. 184-195

Nicola Beatson, Paul de Lange, Brendan O'Connell, Meredith Tharapos and Jeffrey K. Smith

Creation of a COVID-19 business and life lesson: the impact on students’ learning and behavior pp. 196-205

Shane Bowyer

A personal narrative on understanding and navigating transitional change: lessons learned by an accounting academic amidst COVID-19 pp. 206-216

Christo Ackermann

Managing student and faculty expectations and the unexpected during the COVID-19 lockdown: role transformation pp. 217-228

Radiah Othman

Preparing graduates with the employability skills for the unknown future: reflection on assessment practice during COVID-19 pp. 229-245

Matthew Dyki, Maggie Singorahardjo and Valeria S. Cotronei-Baird

Impact of COVID-19 on undergraduate business students: a longitudinal study on academic motivation, engagement and attachment to university pp. 246-257

Rita Pasion, Eva Dias-Oliveira, Ana Camacho, Catarina Morais and Raquel Campos Franco

Volume 34, issue 1, 2020

Can compensation committees effectively mitigate the CEO horizon problem? The role of co-opted directors pp. 1-21

Ruonan Liu

Determinants of bank stability in a small island economy: a study of Fiji pp. 22-42

Shasnil Chand, Ronald Kumar and Peter Stauvermann

Internet reporting, social media strategy and firm characteristics – an Australian study pp. 43-75

Yi Xiang and Jacqueline L. Birt

Redefining the accountant’s personality: success or stagnancy? pp. 76-90

Rebecca J. Wetmiller and Reza Barkhi

The effect of corporate social responsibility (CSR) on shareholder value: evidence from the 9/11 terrorist attack pp. 91-105

Viput Ongsakul, Pornsit Jiraporn, Shenghui Tong and Sirimon Treepongkaruna

Estimation of a term structure model of carbon prices through state spaces methods: a pitch pp. 106-112

Thomas William Aspinall, Adrian Gepp, Geoff Harris, Simone Kelly, Colette Southam and Bruce Vanstone

Future profitability and stock returns of innovative firms: a pitch pp. 113-118

Anna Bedford, Kristina Vojvoda, Le Ma and Nelson Ma

Tax avoidance and firm risk in China: a pitch pp. 119-124

Yuqiang Cao, Zhuoan Feng, Meiting Lu and Yaowen Shan