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Journal of Applied Accounting Research

2008 - 2020

Current editor(s): Julia Mundy

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

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Volume 22, issue 1, 2020

The role of discretionary pension accruals in earnings management pp. 1-21 Downloads
Su-Jane Hsieh, Yuli Su and Chun-Chia Amy Chang
The impact of countries' transfer pricing rules on profit shifting pp. 22-49 Downloads
Alex A.T. Rathke, Amaury José Rezende and Christoph Watrin
The impact of equity incentive plans (EIPs) on accounting conservatism in listed Chinese firms pp. 50-71 Downloads
Sun Liu and Jie Zhang
Do credit ratings influence the demand/supply of audit effort? pp. 72-92 Downloads
Hyoung Joo Lim and Dafydd Mali
Too big to fail? Accounting for predictions of financial distress in English professional football clubs pp. 93-113 Downloads
Daniel Plumley, Jean-Philippe Serbera and Rob Wilson
Does institutional theory explain integrated reporting adoption of Fortune 500 companies? pp. 114-137 Downloads
Merve Kiliç, Ali Uyar, Cemil Kuzey and Abdullah S. Karaman
Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks pp. 168-193 Downloads
Serge Agbodjo, Kaouther Toumi and Khaled Hussainey

Volume 21, issue 4, 2020

The effects of length of service and ethical ideologies on moral development and behavioral intentions: A study among Brazilian public sector tax auditors pp. 589-613 Downloads
Ricardo Malagueño, Sudarshan Pillalamarri, Amaury José Rezende and Marcelo Botelho da Costa Moraes
Influence of online hotel reviews on the fit between strategy and use of management control systems: A study among small- and medium-sized hotels in Brazil pp. 615-634 Downloads
Rogério J. Lunkes, Daiane Antonini Bortoluzzi, Marcielle Anzilago and Fabricia Silva da Rosa
Disclosure of intangible liabilities: comparative study of the banking sectors in Panama and Colombia pp. 635-656 Downloads
Edila Eudemia Herrera Rodríguez and Iván Andrés Ordóñez-Castaño
Earnings management to avoid earnings boosts pp. 657-676 Downloads
Naser Makarem and Clare Roberts
The impact of business strategy on corporate cash policy pp. 677-699 Downloads
Efstathios Magerakis and Dimitris Tzelepis
Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt pp. 701-720 Downloads
Awad Elsayed Awad Ibrahim, Tarek Abdelfattah and Khaled Hussainey
Auditor's report, auditor's size and value relevance of accounting information pp. 721-739 Downloads
Ahmad Abdollahi, Yasser Rezaei Pitenoei and Mehdi Safari Gerayli
Key audit matter and auditor liability: evidence from auditor evaluators in Thailand pp. 741-762 Downloads
Thanyawee Pratoomsuwan and Orapan Yolrabil
The evolution of a management control package: a retrospective case study pp. 763-781 Downloads
Terje Berg and Jakob Madsen
Practitioner views of goodwill accounting under US GAAP pp. 783-798 Downloads
Jani Saastamoinen, Arsen Djatej, Kati Pajunen and M. David Gorton
Accruals quality and leverage adjustments pp. 799-817 Downloads
Dominique Dufour, Philippe Luu and Pierre Teller

Volume 21, issue 3, 2020

Investigating the impact of macro-economic changes on auditors' assessments of audit risk: a field study pp. 345-361 Downloads
Abdelmoneim A. Awadallah and Haitham M. Elsaid
Mandatory integrated reporting disclosure and corporate misreporting pp. 363-382 Downloads
Thinh Hoang, Trang Kieu Vu, Ha Tuyet Nguyen and Hiep Ngoc Luu
BSC and long-term deployment: an actors' perspective pp. 383-396 Downloads
Pierre-Laurent Bescos, Aude Deville and Philippe Foulquier
Adherence to expense report approval control: an application of the theory of planned behavior pp. 397-413 Downloads
Sylvie Héroux, Anne Fortin and Céline Goupil
The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy pp. 415-436 Downloads
Michela Cordazzo and Paola Rossi
The relationship between the audit committee, internal audit and firm performance pp. 437-454 Downloads
Abdulaziz Alzeban
The information content of discretionary accruals during systemic crises pp. 455-476 Downloads
Nicola Moscariello, Pietro Fera and Ettore Cinque
Measuring labour tax avoidance and undeclared work: evidence from tax-avoidant offending firms pp. 477-496 Downloads
Diego Ravenda, Maika Melina Valencia-Silva, Josep Maria Argiles-Bosch and Josep García-Blandón
The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach pp. 497-515 Downloads
Elsa Pedroso and Carlos F. Gomes
Risk disclosure, income smoothing and firm risk pp. 517-533 Downloads
Hend Monjed and Salma Ibrahim
Network analysis in accounting research: an institutional and geographical perspective pp. 535-562 Downloads
Ali Uyar, Merve Kiliç and Mehmet Ali Köseoglu
Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model pp. 563-582 Downloads
Ahmad Nasseri, Sajad Jamshidi, Hassan Yazdifar, David Percy and Md Ashraful Alam

Volume 21, issue 2, 2020

The impact of board independence and foreign ownership on financial and social performance of firms: evidence from the UAE pp. 201-229 Downloads
Bakr Al-Gamrh, Redhwan Al-Dhamari, Akanksha Jalan and Asghar Afshar Jahanshahi
Sustainability reporting in Indonesian listed banks: Do corporate governance, ownership structure and digital banking matter? pp. 231-247 Downloads
Prihatnolo Gandhi Amidjaya and Ari Kuncara Widagdo
The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council pp. 249-264 Downloads
Amina Buallay and Jasim Al-Ajmi
Corporate social disclosure through social media: an exploratory study pp. 265-281 Downloads
Dimaz Ramananda and Apriani Dorkas Rambu Atahau
Effects of the use of quality cost information on quality-related learning pp. 283-308 Downloads
Jorge Novas and Margarida Saraiva
Does corporate investment efficiency affect corporate disclosure practices? pp. 309-327 Downloads
Noha Elberry and Khaled Hussainey
International tax planning techniques: a review of the literature pp. 329-343 Downloads
Khaoula Ftouhi and Wafa Ghardallou

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 4, 2019

CSR reporting and assurance legitimacy: a client–assuror dyad investigation pp. 372-393 Downloads
Leila Emily Hickman and Jane Cote
Corporate social responsibility disclosure and debt financing pp. 394-415 Downloads
Amal Hamrouni, Rim Boussaada and Nadia Ben Farhat Toumi
Building institutional legitimacy in impact investing: Strategies and gaps in financial communication and discourse pp. 416-438 Downloads
Othmar M. Lehner, Theresia Harrer and Madeleine Quast
The alignment of global equity and corporate bonds markets with the Paris Agreement: A new accounting framework pp. 439-457 Downloads
Jakob Thomä, Michael Hayne, Nikolaus Hagedorn, Clare Murray and Rebecca Grattage
The influence of ESG information on investment allocation decisions: An experimental study in an emerging country pp. 458-480 Downloads
Souhir Khemir, Chedli Baccouche and Salma Damak Ayadi
Between cost and value: Investigating the effects of sustainability reporting on a firm’s performance pp. 481-496 Downloads
Amina Buallay
Interactive visualization of big data in the field of accounting: A survey of current practice and potential barriers for adoption pp. 497-525 Downloads
Lisa Maria Perkhofer, Peter Hofer, Conny Walchshofer, Thomas Plank and Hans-Christian Jetter
Board composition and corporate risk-taking: a review of listed firms from Germany and the USA pp. 526-542 Downloads
Zahid Irshad Younas, Christian Klein, Thorsten Trabert and Bernhard Zwergel
Understanding IFRS adoption: Consideration of the institutional dimension through a behavioral context pp. 543-570 Downloads
Olfa Riahi and Walid Khoufi

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 20, issue 2, 2019

Internal auditors’ perceptions of the function’s ability to investigate fraud pp. 134-153 Downloads
Sourour Hazami-Ammar
Detecting manager’s fraud risk using text analysis: evidence from Iran pp. 154-171 Downloads
Alireza Rahrovi Dastjerdi, Daruosh Foroghi and Gholam Hossain Kiani
Bank earnings management using commission and fee income: The role of investor protection and economic fluctuation pp. 172-189 Downloads
Peterson K. Ozili and Erick Outa
The impact of accounting regulation on non-profit revenue recognition pp. 190-206 Downloads
Charles A. Barragato
Improving the effectiveness of predictors in accounting-based models pp. 207-226 Downloads
Duarte Trigueiros

Volume 20, issue 1, 2019

Accounting information and financial institutions’ credit spreads: the case of Tunisia pp. 2-21 Downloads
Youssef Riahi and Yacine Hammami
The effect of audit quality on the pension risk – cost of equity relation pp. 22-40 Downloads
Robert Houmes, Daphne Wang and Thanh Ngo
The resolution of audit-detected misstatements pp. 41-62 Downloads
Klaus Ruhnke and Martin Schmidt
Analyst coverage and future stock price crash risk pp. 63-77 Downloads
Guanming He, Lu Bai and Helen Mengbing Ren
The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management pp. 78-93 Downloads
Dennis Sundvik
The effect of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk of German companies pp. 94-119 Downloads
Souhir Neifar and Sebastian Utz
BSC inside a strategic management control package pp. 120-132 Downloads
Nathalie Bénet, Aude Deville and Gerald Naro
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