Journal of Applied Accounting Research

1999 - 2024

Current editor(s): Associate Professor Orthodoxia Kyriacou

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Volume 26, issue 6, 2023

Sustainable development goals disclosure and analyst forecast quality pp. 1-25

Giuseppe Nicolò, Giovanni Zampone, Giuseppe Sannino and Paolo Tartaglia Polcini

Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reporting pp. 26-46

Seán O'Reilly, Ciarán Mac an Bhaird, Louise Gorman and Niamh M. Brennan

Corporate culture's influence on the transparency of financial reporting in Iran: an in-depth analysis of readability and tone pp. 47-85

Javad Rajabalizadeh

Earnings quality among private firms: evidence from the ELITE context pp. 86-107

Giorgio Ricciardi, Pietro Fera, Nicola Moscariello and Elbano De Nuccio

Financial analysts’ use of industry specific stock valuation models pp. 108-138

Lars Olbert

Differential reporting and earnings quality: is more better? pp. 139-159

Mario Daniele

The interplay of sustainability reporting and management control – an exploration of ways for dovetailing to develop reporting beyond accountability pp. 160-182

Albert Anton Traxler, Daniela Schrack, Dorothea Greiling, Julia Feldbauer and Michaela Lautner

Tying the knot – linking bootstrapping and working capital management in established enterprises pp. 183-204

Margaret Fitzsimons, Teresa Hogan and Michael Thomas Hayden

Financial distress prediction in private firms: developing a model for troubled debt restructuring pp. 205-222

Asad Mehmood and Francesco De Luca

Top management characteristics and comprehensive focus on budgeting pp. 223-243

Lili-Anne Kihn and Eva Ström

Organizational resilience of audit firms – evidence from the outbreak of the COVID-19 pp. 244-270

Jesper Haga and Kim Ittonen

Volume 26, issue 3, 2024

The influence of marine ecological compensation policy on enterprises’ environmental investment pp. 535-553

Xiongfeng Pan and Shenghan Feng

Direct and indirect effects of unconditional conservatism on investment efficiency pp. 554-576

Fiorenza Meucci, Adele Caldarelli and Marco Maffei

The impact of corporate governance on narrative disclosure tone: a machine learning approach pp. 577-602

Arshad Hasan, Usman Sufi, Mahmoud Elmarzouky and Khaled Hussainey

When are going concern audit opinions more informative? An analysis of auditor reasons and ex post accuracy pp. 603-626

Vikram Desai, Joung W. Kim, Allison Kristina Beck, Renu Desai and Robin Roberts

IFRS 16 and firms’ risk in emerging markets: the impact of managerial overconfidence pp. 627-648

Karim Mansour, Emad Sayed and Khaled Hussainey

Greenhouse gas emissions and quality of financial reporting: evidence from the EU pp. 649-678

Emmanuel Constantine Mamatzakis and Panagiotis Tzouvanas

The influence of ESG on mergers and acquisitions decisions and organisational performance in UK firms: comparison between financial and non-financial sectors pp. 679-707

Omotayo Olaleye Feyisetan, Fadi Alkaraan and Chau Le

Bank accounting conservatism and capital management pp. 708-731

Raffaela Casciello, Marco Maffei and Fiorenza Meucci

Does industry sensitivity affect the relationship between board diversity and ESG performance? Fresh evidence from the G-7 countries pp. 732-755

Marian H. Amin, Heba Ali and Ehab K. A. Mohamed

The impact of financial distress on capital structure following Egypt's currency flotation: the moderating role of board characteristics and ownership structure pp. 756-784

Mohamed Zaki Balboula and Mona Ahmed Shemes

Volume 26, issue 2, 2024

Exploring the impact of organizational culture on governance transparency in audit firms: evidence from the United Arab Emirates emerging market pp. 281-305

Walaa Wahid ElKelish, Atia Hussain, Muhammad Al Mahameed and Irsyadillah Irsyadillah

A mixed methods study of influences on perceived budgeting accuracy in UK universities pp. 306-332

Paul Cropper and Christopher Cowton

Greenhouse gas assurance and carbon emission performance in light of the auditor’s reputation and the country’s development level pp. 333-361

Radwan Alkebsee, Ghassan H. Mardini, Jamel Azibi, Andreas G. Koutoupis and Leonidas G. Davidopoulos

Sustainability reporting in public–private hybrid organisations: a structured literature review pp. 362-389

Lorenzo Ligorio, Fabio Caputo and Andrea Venturelli

Does integrated reporting offer firms more legitimacy? pp. 390-411

Manish Bansal

Tax planning and earnings management: their impact on earnings persistence pp. 412-432

Yong Chen, Flora Niu and Tao Zeng

Determining the optimal level of automation for cash flow forecasts pp. 433-450

Lorenz Rossmann, Andreas Wald and Ronald Gleich

The effect of disaggregated financial statements on potential nonprofit donors pp. 451-466

Anthony Schmelzer, Frances A. Stott, Aaron Wilson and David M. Stott

Managerial incentives and accounting quality: the role of ownership in banking pp. 467-497

Mayank Gupta

Disaggregating air, water and renewable energy disclosures in developing economies: the role of regulatory impact and board characteristics pp. 498-530

Anup Kumar Saha and Imran Khan

Volume 26, issue 1, 2024

Sustainability assurance joint provision and assurance statement readability: does the assurance provider gender diversity matter? pp. 1-27

Yosra Mnif and Jihene Kchaou

Board gender diversity and environmental material topics: Evidence from GRI-based reports in the Italian context pp. 28-56

Riccardo Macchioni, Martina Prisco and Claudia Zagaria

The effect of non-audit fees on interest payments classification shifting: does internal governance and firm financial well-being matter? pp. 57-89

Mohamed Hessian, Alaa Mansour Zalata and Khaled Hussainey

Does ownership structure drive the effect of CEO overconfidence on earnings quality? pp. 90-115

Bilel Bzeouich, Florence Depoers and Faten Lakhal

How does movie foster experiential learning in auditing education? pp. 116-144

Mohamed Omran, Zhiying Huang and Yan Jin

A decade of international diversity in collaborative research published in highly ranked accounting journals pp. 145-170

Renato Ferreira Leitão Azevedo, Isabel Lourenço, Jonas Oliveira and Manuel Castelo Branco

Spending money is like water soaking into the sand: anticipating financial distress in Japanese professional football clubs pp. 171-193

Sarthak Mondal, Daniel Plumley and Rob Wilson

Information asymmetry and investment efficiency: the role of blockholders pp. 194-221

Mubashir Ali Khan, Josephine Tan-Hwang Yau, Aitzaz Ahsan Alias Sarang, Ammar Gull and Muzhar Javed

Crowdability: a new configuration of accountability forms in crowdfunding campaigns of non-profit organisations pp. 222-248

Ulpiana Kocollari, Andrea Girardi, Maddalena Cavicchioli and Alessia Pedrazzoli

The impact of board gender diversity on firm performance: does critical mass matter? pp. 249-277

J.D. Jayaraman, R. Smita and Narasinganallur Nilakantan

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, 2022

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