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Journal of Applied Accounting Research

2008 - 2019

Current editor(s): Julia Mundy

From Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

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Volume 21, issue 1, 2019

The impact of institutional ethics and accountability on voluntary assurance for integrated reporting pp. 1-18 Downloads
Merve Kiliç, Ali Uyar and Cemil Kuzey
Does manager ability influence the classification of lease arrangements? pp. 19-37 Downloads
Marcus Brooks, Stephanie Hairston and Charles Harter
Do analysts understand accruals’ persistence? Evidence revisited pp. 38-59 Downloads
Ivana Raonic and Ali Sahin
How IFRS influence the relationship between the types of FDI and economic growth: An empirical analysis on African countries pp. 60-76 Downloads
Orhan Akisik and Mzamo P. Mangaliso
Weighted average consumption of cost drivers pp. 77-89 Downloads
Anne-Marie Teresa Lelkes
Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure: The case of the tax reconciliation pp. 90-105 Downloads
Florence Depoers and Tiphaine Jérôme
Discretionary goodwill impairment losses in Europe pp. 106-124 Downloads
Marius Gros and Sebastian Koch
Competitiveness and cost behaviour: evidence from the retail industry pp. 125-141 Downloads
Komang Ayu Krisnadewi and Noorlailie Soewarno
The determinants of tax-haven use: evidence from Canada pp. 142-162 Downloads
Yosra Fourati Makni, Anis Maaloul and Rabeb Dabbebi
Analyst reaction to non-articulation between the balance sheet and the statement of cash flows pp. 163-184 Downloads
Peter Frischmann, K.C. Lin and Dilin Wang
Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports pp. 185-200 Downloads
Patrick Velte

Volume 20, issue 3, 2019

Tax climate manipulation on individual tax behavioural intentions pp. 230-242 Downloads
K-Rine Chong, Yusniyati Yusri, Aslam Izah Selamat and Tze San Ong
The impact of Sarbanes–Oxley and Dodd–Frank on executive compensation pp. 243-266 Downloads
Linda Hughen, Mahfuja Malik and Eunsup Daniel Shim
CEO career concerns and expectations management pp. 267-289 Downloads
Elio Alfonso, Li-Zheng Brooks, Andrey Simonov and Joseph H. Zhang
A quantile regression approach to trail financial performance of manufacturing firms pp. 290-310 Downloads
Swagatika Nanda and Ajaya Kumar Panda
Does the business model influence income smoothing? Evidence from European banks pp. 311-330 Downloads
Costanza Di Fabio
Earnings management in local governments: the role of political factors pp. 331-348 Downloads
Sandra Cohen, Marco Bisogno and Ioanna Malkogianni
Effects of voluntary intellectual capital disclosure for disclosing firms: A structured literature review pp. 349-364 Downloads
Ute Vanini and Robert Rieg

Volume 19, issue 4, 2018

The influence of management accountants on managerial decisions pp. 442-464 Downloads
Hans ten Rouwelaar, Jan Bots and Ivo De Loo
Occupational identities of management accountants: the role of the IT system pp. 465-482 Downloads
Rafael Heinzelmann
Understanding Jordanian corporate reporting regulation change using strong structuration theory pp. 483-499 Downloads
Khaldoon Al-Htaybat
Investors’ sentiment and accruals anomaly: European evidence pp. 500-517 Downloads
Francisca Beer, Badreddine Hamdi and Mohamed Zouaoui
Determinants and impacts of risk disclosure quality: evidence from China pp. 518-536 Downloads
Tamer Elshandidy, Lorenzo Neri and Yingxi Guo
Interpretative complexity and tax law changes: the taxation of corporate expenses in Portugal pp. 537-551 Downloads
António Martins, Ana Dinis and Cidália Lopes
Efficacy of going concern prediction model for creditor oriented regime via liquidation: A MDA approach pp. 552-573 Downloads
Muhammad Irfan Javaid and Attiya Yasmin Javid
Is internet reporting useful? Evidence from Egypt pp. 574-591 Downloads
Ahmed H. Ahmed, Ghassan H. Mardini, Bruce M. Burton and Theresa M. Dunne
Corporate governance and voluntary risk and forward-looking disclosures pp. 592-607 Downloads
Mohammed M. Elgammal, Khaled Hussainey and Fatma Ahmed
CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption pp. 608-625 Downloads
Amel Kouaib, Anis Jarboui and Khaireddine Mouakhar
Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait pp. 626-647 Downloads
Issa Dawd
Earnings management and managerial ownership in private firms pp. 648-668 Downloads
Steve O’Callaghan, John Ashton and Lynn Hodgkinson

Volume 19, issue 3, 2018

Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe pp. 334-350 Downloads
Ana Isabel Morais, Ana Fialho and Andreia Dionísio
Budget emphasis in small and medium-sized enterprises: evidence from Denmark pp. 351-364 Downloads
Niels Sandalgaard and Christian Nielsen
The valuation implications of strategy in R&D-intensive industries pp. 365-382 Downloads
Apostolos Ballas and Efthimios Demirakos
Small business social responsibility: the CSR4UTOOL web application pp. 383-400 Downloads
Laura Corazza
Earnings management in the aftermath of the zero-earnings discontinuity disappearance pp. 401-422 Downloads
Naser Makarem, Khaled Hussainey and Alaa Zalata
Investor reactions to restatements conditional on disclosure of internal control weaknesses pp. 423-439 Downloads
Yiwen Li, You-il Park and Jinyoung Wynn

Volume 19, issue 1, 2018

Earnings quality across different reporting regimes: Listed, large private, medium-sized, small and micro companies in the UK pp. 2-19 Downloads
Siming Liu and Len Skerratt
Corporate boards, ownership structures and corporate disclosures: Evidence from a developing country pp. 20-41 Downloads
Abdalrhman Alnabsha, Hussein A. Abdou, Collins G. Ntim and Ahmed A. Elamer
The role of intangible assets and liabilities in firm performance: empirical evidence pp. 42-59 Downloads
Abdifatah Ahmed Haji and Nazli Anum Mohd Ghazali
IFRS and value relevance: A comparison approach before and after IFRS conversion in the European countries pp. 60-80 Downloads
Ahmed Kouki
Assessing and ranking the financial risk of municipal governments: The case of Pennsylvania pp. 81-101 Downloads
John M. Trussel and Patricia A. Patrick
Exploring forward-looking information in integrated reporting: A multi-dimensional analysis pp. 102-121 Downloads
Elisa Menicucci
Exposing organizational tensions with a non-traditional budgeting system pp. 122-140 Downloads
Nicolas Berland, Emer Curtis and Samuel Sponem
Management control system and strategy: the transforming role of implementation pp. 141-160 Downloads
Graziano Coller, Maria Laura Frigotto and Ericka Costa
Does graphical reporting improve risk disclosure? Evidence from European banks pp. 161-180 Downloads
Michael Jones, Andrea Melis, Silvia Gaia and Simone Aresu
Explaining implementation difficulties associated with activity-based costing through system uses pp. 181-198 Downloads
Elodie Allain and Claude Laurin

Volume 18, issue 4, 2017

The effect of CEOs’ characteristics on forward-looking information pp. 402-424 Downloads
Rateb Alqatamin, Zakaria Ali Aribi and Thankom Arun
The relationships between reporting format, environmental disclosure and environmental performance: An empirical study pp. 425-444 Downloads
Abeer Hassan and Xin Guo
The sticky cost phenomenon at the local government level: empirical evidence from Greece pp. 445-463 Downloads
Sandra Cohen, Sotirios Karatzimas and Vassilios-Christos Naoum
Cash flow disaggregation and prediction of cash flow pp. 464-479 Downloads
Ehsan Khansalar and Mohammad Namazi
BP plc 2010 – a case of linguistic legitimation? pp. 480-495 Downloads
Gavin D’Northwood
Revising the budgeting model: challenges of implementation at a university pp. 496-510 Downloads
Staci A. Kenno and Barbara Sainty

Volume 18, issue 3, 2017

Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis? pp. 274-297 Downloads
Mehdi Mili, Jean-Michel Sahut and Frédéric Teulon
Board audit committee and corporate insolvency pp. 298-316 Downloads
Kingsley Opoku Appiah and Chizema Amon
Understanding investors’ propensity to litigate: The role of perceived reporting flexibility and assessed management responsibility for harmful events pp. 317-340 Downloads
Robert M. Cornell, Anne M. Magro and Rick C. Warne
A cross-cultural comparative study of internal auditor skills: UK vs Korea pp. 341-355 Downloads
Inshik Seol, Joseph Sarkis and Zhihong (Rita) Wang
Tax-induced fiscal year extension and earnings management pp. 356-374 Downloads
Dennis Sundvik
Relations between usage patterns of performance indicators and the role of individual firms in fresh fruit agri-food supply chains pp. 375-398 Downloads
Antônio André Cunha Callado and Lisa Jack

Volume 18, issue 2, 2017

Achieving legitimacy through co-operative governance and social and environmental disclosure by credit unions in a developing country pp. 162-184 Downloads
David M. Mathuva, Josephat K. Mboya and James B. McFie
Customer concentration, relationship, and debt contracting pp. 185-207 Downloads
Ziyun Yang
Financial crisis, legal origin, economic status and multi-bank performance indicators: Evidence from Islamic banks in developing countries pp. 208-222 Downloads
Sulaiman Abdullah Saif Al-Nasser Mohammed and Datin Joriah Muhammed
Management controls in an apparel group: an institutional theory perspective pp. 223-241 Downloads
Sujeewa Damayanthi Doluwarawaththa Gamage and Tharusha Gooneratne
Real earnings management in public vs private firms in the GCC countries: a risk perspective pp. 242-260 Downloads
Khalid Al-Amri, Saif Al Shidi, Munther Al Busaidi and Serkan Akguc
… and justice for all – cost fairness in Volkswagen’s product family pp. 261-271 Downloads
David Müller

Volume 18, issue 1, 2017

Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures pp. 2-21 Downloads
Habiba Al-Shaer, Aly Salama and Steven Toms
Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure pp. 22-41 Downloads
Omar Juhmani
Involving financial service providers in supply chain finance practices: Company needs and service requirements pp. 42-62 Downloads
Judith Martin and Erik Hofmann
Analysts’ evaluation of KPI usefulness, standardisation and assurance pp. 63-86 Downloads
Susan Smith and Hans van der Heijden
The extent of compliance with FRS 101 standard: Malaysian evidence pp. 87-115 Downloads
Azhar Abdul Rahman and Mohd Diah Hamdan
The perceived usefulness of financial information for decision making in Portuguese municipalities: The importance of internal control pp. 116-136 Downloads
Sónia Silva Nogueira and Susana Margarida Faustino Jorge
Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks pp. 137-159 Downloads
Yosra Mnif Sellami and Marwa Tahari
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