Journal of Applied Accounting Research

1999 - 2023

Current editor(s): Associate Professor Orthodoxia Kyriacou

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Volume 25, issue 5, 2023

Institutional investors' information needs in the context of the sustainable finance disclosure regulation (EU/2019/2088): the implications for companies' sustainability reporting pp. 913-942

Maria Gebhardt, Anne Schneider, Marcel Seefloth and Henning Zülch

The role of firm-level CSR governance characteristics as a driver of comprehensive CSR reporting – the moderating role of profitability pp. 943-977

Waris Ali, Jeffrey Wilson, Amr Elalfy and Hina Ismail

Political alignment and corporate fraud: evidence from the United States of America pp. 978-994

Adriana Cordis

The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality pp. 995-1015

Michael Eric Bradbury and Oksana Kim

Public firm presence, growth opportunity and investment in fixed intangible assets of private UK firms pp. 1016-1037

Albert Danso, Emmanuel Adu-Ameyaw, Agyenim Boateng and Bolaji Iyiola

Back to goodwill amortisation: impact of the 2016 Spanish regulation on the mispricing of listed firms pp. 1038-1059

Fernando Ruiz-Lamas and David Peón

The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective pp. 1060-1090

Imam Arafat, Suzanne Fifield and Theresa Dunne

Banking research in the GCC region and agenda for future research – A bibliometric examination pp. 1091-1119

Rajib Shome, Hany Elbardan and Hassan Yazdifar

Economic policy uncertainty and cost rigidity: the moderating effects of government contracts and political connections pp. 1120-1145

Hoyoung Kim and Maretno Agus Harjoto

Earnings management, investor sentiment and short-termism pp. 1146-1164

Kléber Formiga Miranda and Márcio André Veras Machado

Founder ownership concentration and risk disclosures: an emerging economy view pp. 1165-1182

Surbhi Jain and Mehul Raithatha

The influence of financial flexibility on firm performance: the moderating effects of investment efficiency and investment scale pp. 1183-1202

Wei Wu, Chau Le, Yulu Shi and Fadi Alkaraan

On the independence of audit committee in developing countries: evidence from Jordan pp. 1203-1222

Salem Alhababsah and Ala’a Azzam

How does excess cash affect corporate financial performance? pp. 1223-1243

Ismail Kalash

Do investors care about greening in corporations? The role of eco-innovation and CSR committee pp. 1244-1278

Abdullah S. Karaman, Ali Uyar, Rim Boussaada and Majdi Karmani

Corporate–NGO collaboration and CSR disclosure – the moderating role of corporate profitability pp. 1279-1302

Waris Ali, J. George Frynas and Jeffrey Wilson

Volume 25, issue 4, 2023

A corporate risk assessment and reporting model in emerging economies pp. 783-811

Ghassem Blue, Omid Faraji, Mohsen Khotanlou and Zabihollah Rezaee

Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong pp. 812-836

Ricky Chung, Lyndie Bayne and Jacqueline Louise Birt

Effect of market-based regulations on corporate carbon disclosure and carbon performance: global evidence pp. 837-857

Md Abubakar Siddique, Khaled Aljifri, Shahadut Hossain and Tonmoy Choudhury

EMAS III-based analysis of European eco-management for energy efficiency investments pp. 858-877

Hasan Dinçer, Serhat Yuksel, Muhammad Ishaq M. Bhatti and Alexey Mikhaylov

Corporate social responsibility decoupling: a systematic literature review and future research agenda pp. 878-909

Shabana Talpur, Muhammad Nadeem and Helen Roberts

Volume 25, issue 3, 2023

Female directors' representation and intellectual capital efficiency: does institutional ownership matter? pp. 397-419

Ghassan H. Mardini and Fathia Elleuch Lahyani

Accountability in French non-profit organizations: between paradox and complexity pp. 420-447

Guillaume Plaisance

Audit quality and classification shifting: evidence from UK and Germany pp. 448-475

Muhammad Usman, Jacinta Nwachukwu, Ernest Ezeani, Rami Ibrahim A. Salem, Bilal Bilal and Frank Obenpong Kwabi

Business strategy and the cost of equity: the mediating role of accounting information quality pp. 476-499

Teddy Ossei Kwakye and Kamran Ahmed

An experimental study on the effect of penalties on employers' trust and employees' reciprocity and the moderating effect of communication pp. 500-523

Heba Abdel-Rahim and Jing Liu

CSR disclosure and ownership structure: insights from a dynamic empirical framework using an emerging economy context pp. 524-546

Dinesh Ramdhony, Saileshsingh Gunessee, Oren Mooneeapen and Pran Boolaky

Does IFRS convergence affect the readability of annual reports by Indian listed companies? pp. 547-569

R. Saravanan, Firoz Mohammad and Praveen Kumar

The impact of climate risk on accounting conservatism: evidence from developing countries pp. 570-593

Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman and Khaled Hussainey

A deep learning-based SEM-ANN analysis of the impact of AI-based audit services on client trust pp. 594-622

Awni Rawashdeh

Audit partner attributes and key audit matters readability pp. 623-649

Gordon Mwintome, Joseph Akadeagre Agana and Stephen Zamore

Religiosity, financial distress and R&D accounting treatment in US context pp. 650-667

Ines Gharbi, Mounira Hamed-Sidhom and Khaled Hussainey

Value relevance of compliance with IFRS 7: evidence from Canada pp. 668-695

Yosra Mnif and Oumaima Znazen

Ownership structure and corporate tax avoidance: a structured literature review on archival research pp. 696-731

Patrick Velte

Do retail and institutional investors react differently to earnings management? Evidence from Indian IPOs pp. 732-747

V.P. Priyesh and Lukose P.J. Jijo

Market reaction to mandatory sustainability disclosures: evidence from Singapore pp. 748-775

Jerry Chen

Volume 25, issue 2, 2023

Financial integration and earnings management: evidence from emerging markets pp. 197-220

Syed Zulfiqar Ali Shah and Fangyi Wan

Does green innovation mediate corporate social responsibility and environmental performance? Empirical evidence from emerging markets pp. 221-239

Mandella Osei-Assibey Bonsu, Yongsheng Guo and Xiaoxian Zhu

The impact of executives' compensation and corporate governance attributes on voluntary disclosures: Does audit quality matter? pp. 240-263

Praveen Kumar

Using accounting theory to develop a theoretical model for credit card rewards programme transactions pp. 264-278

Sophia Brink and Gretha Steenkamp

The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions pp. 279-297

Hani Alkayed, Ibrahim Yousef, Khaled Hussainey and Esam Shehadeh

Carbon media legitimacy in UK companies: actions or words? pp. 298-324

Alireza Rohani and Mirna Jabbour

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals pp. 325-354

Saida Dammak and Manel Jmal Ep Derbel

Implications of the COVID-19 pandemic on internal auditing: a field study pp. 355-370

Henry Jarva and Teresa Zeitler

A difficult journey from enactment to implementation of local content policy: instigating factors and accountability mechanisms for achieving sustainable development pp. 371-394

Lexis Alexander Tetteh, Cletus Agyenim-Boateng and Samuel Nana Yaw Simpson

Volume 25, issue 1, 2023

Disclosure of auditor risk assessments in expanded audit reports pp. 1-23

Karen-Ann M. Dwyer, Niamh M. Brennan and Collette E. Kirwan

Does corporate environmental performance affect corporate biodiversity reporting decision? The Finnish evidence pp. 24-41

Probal Dutta and Anupam Dutta

Career development in management accounting: empirical evidence pp. 42-59

Johannes Thaller, Christine Duller, Birgit Feldbauer-Durstmüller and Bernhard Gärtner

Probability estimation in accounting: subjective numeracy matters pp. 60-80

Yuqian Zhang, Juergen Seufert and Steven Dellaportas

Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda pp. 81-104

Marko Kureljusic and Erik Karger

Does CSR contribute to the financial sector's financial stability? The moderating role of a sustainability committee pp. 105-125

Nurlan Orazalin, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework pp. 126-148

Saverio Petruzzelli and Francesco Badia

Three lines model paradigm shift: a blockchain-based control framework pp. 149-170

Nathalie Brender, Marion Gauthier, Jean-Henry Morin and Arber Salihi

Gender diversity and SDG disclosure: the mediating role of the sustainability committee pp. 171-193

Giovanni Zampone, Giuseppe Nicolò, Giuseppe Sannino and Serena De Iorio