Journal of Applied Accounting Research

1999 - 2022

Current editor(s): Professor Othmar M Lehner

From Emerald Group Publishing Limited
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Volume 24, issue 3, 2022

Fifty shades of CEO duality: CEO personal risk preference, duality and corporate risk-taking pp. 425-441

Karen Jingrong Lin, Khondkar Karim, Rui Hu and Shaymus Dunn

CSR disclosure and debt financing in India: does CEO tenure matter? pp. 442-463

Kofi Mintah Oware, Kingsley Appiah and Thomas Adomah Worae

The economic consequences of IFRS 16 adoption: the role of gearing restriction in debt covenants pp. 464-482

Chee Kwong Lau

Corruption, cash holdings and firm performance: empirical evidence from an emerging market pp. 483-507

Efstathios Magerakis and Dimitris Tzelepis

Exploring the meaningfulness of integrated reporting: a framing perspective pp. 508-522

Innocent Okwuosa and Jill Atkins

Earnings management and corporate efficiency pre- and post-IFRS: evidence from Taiwanese listed electronics corporations pp. 523-543

Wei-Kang Wang, Wen-Min Lu, Irene Wei Kiong Ting and Wun-Ya Siao

Sustainability reporting regime transition and the impact on intellectual capital reporting pp. 544-582

J.-L.W. Mitchell Van der Zahn

Female leadership and financial reporting quality in Egypt pp. 583-605

Mohamed M. El-Dyasty and Ahmed A. Elamer

Volume 24, issue 2, 2022

The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia pp. 217-234

Arfah Habib Saragih and Syaiful Ali

An empirical evaluation of the impact of agency conflicts on the association between corporate governance and firm financial performance pp. 235-259

Mohammed Sulaiman Hassan Kasbar, Nicholas Tsitsianis, Androniki Triantafylli and Colin Haslam

Family firm competitiveness and owner involvement pp. 260-281

Bonnie Buchanan, Minna Martikainen and Jussi Nikkinen

AI-powered information and Big Data: current regulations and ways forward in IFRS reporting pp. 282-298

Susanne Leitner-Hanetseder and Othmar M. Lehner

Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland pp. 299-317

Andreas Lindén, Othmar M. Lehner, Heimo Losbichler and Minna Martikainen

The fog index in accounting research: contributions and challenges pp. 318-343

Ekaete Efretuei and Khaled Hussainey

Detecting earnings management: a comparison of accrual and real earnings manipulation models pp. 344-379

Thi Thu Ha Nguyen, Salma Ibrahim and George Giannopoulos

Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy: international evidence pp. 380-402

Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Akmalia Mohamad Ariff and Wan Nordin Wan-Hussin

Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors pp. 403-423

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

Volume 24, issue 1, 2022

Differential spillover effects of different non-audit fees on audit report lag pp. 1-24

Kam-Wah Lai

Future-oriented disclosure and corporate value: the role of an emerging economy corporate governance pp. 25-46

Kameleddine Benameur, Ahmed Hassanein, Mohsen Ebied A.Y. Azzam and Hany Elzahar

Leveraging the balanced scorecard to reformulate the strategy of a performing arts theater: a stakeholders' perspective pp. 47-69

Sharon Moores, Naqi Sayed, Camillo Lento and Gulraze Wakil

Audit quality and abolition of mandated joint-audits: evidence from Kuwait pp. 70-105

Mitchell Van der Zahn and Imen Tebourbi

The use of visual presentations for integrated reports in the investment decision-making process pp. 106-133

Arif Widyatama and I Made Narsa

The contest for materiality. What counts as CSR? pp. 134-148

Dirk Raith

An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea pp. 149-169

Hyoung Joo Lim and Dafydd Mali

Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms pp. 170-198

Riffat Shaheen, Qi Luo and Hussaini Bala

The impact of integrated reporting on financial performance in India: a panel data analysis pp. 199-216

Sushila Soriya and Parthvi Rastogi

Volume 23, issue 5, 2022

Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter? pp. 897-920

Amal Hamrouni, Mondher Bouattour, Nadia Ben Farhat Toumi and Rim Boussaada

Contextual factors moderating the impact of strategic management accounting on competitive advantage pp. 921-949

Babajide Oyewo

The impact of corporate social responsibility on firm financial performance: does audit quality matter? pp. 950-976

Anissa Dakhli

Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market pp. 977-1004

T.G. Saji

How to de-bias investment judgements–unpacking bias and possible remedies in a capital investment context pp. 1005-1023

Andreas Scherm, Bernhard Hirsch, Matthias Sohn and Miriam Maske

Is conditional conservatism a source of deviations of financial statements from Benford's Law? pp. 1024-1046

Tri Tri Nguyen, Chau Minh Duong and Nguyet Thi Minh Nguyen

Audit partner workload, gender and audit quality pp. 1047-1070

Yosra Mnif and Imen Cherif

Managerial compensation and fixed intangible assets investment: the role of managerial ownership and firm characteristics pp. 1071-1094

Emmanuel Adu-Ameyaw, Linda Hickson and Albert Danso

Unraveling the existence of the necessity and sufficiency of accounting information pp. 1095-1113

Serge Agbodjo, Konan Anderson Seny Kan, Solomon George Zori and Khaled Hussainey

Corporate social responsibility and earnings quality in family firms pp. 1114-1134

Emna Brahem, Florence Depoers and Faten Lakhal

The impact of the board of directors on corporate social performance: a multivariate approach pp. 1135-1156

Camélia Radu, Nadia Smaili and Adela Constantinescu

Volume 23, issue 4, 2022

R&D spending intensity of private vs public firms: the role of cash flow, leverage and information quality pp. 770-787

Emmanuel Adu-Ameyaw, Albert Danso, Linda Hickson and Theophilus Lartey

The effect of institutions on R&D investment: the case of four mediterranean euro area states pp. 788-805

Vasileios Vlachos

Corruption, R&D and performance: firm-level evidence from Latin America pp. 806-824

Marco Túlio Dinali Viglioni, Manuel Portugal Ferreira, Carlos Eduardo Stefaniak Aveline and Juciara Nunes de Alcântara

The impact of research and development expenditure on firm performance and firm value: evidence from a South Asian emerging economy pp. 825-845

Md. Musfiqur Rahman and Md. Shuvo Howlader

R&D intensity and firms dividend policy: evidence from BRICS countries pp. 846-862

Fakhrul Hasan, Sujana Shafique, Bijoy Chandra Das and Rajib Shome

Creating value via R&D, marketing costs and financial matters pp. 863-883

Abedalqader Rababah, Homa Molavi and Shayan Farhang Doust

The effect of R&D activities on the market response and company's performance during the shock caused by the COVID-19 pandemic in Iran pp. 884-896

Parisa Saadat Behbahaninia and Mohadeseh Golbidi

Volume 23, issue 3, 2021

Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment pp. 541-569

Ahmad Khodamipour, Mahdi Askari Shahamabad and Fateme Askari Shahamabad

IFRS adoption and financial reporting quality in the MENA region pp. 570-603

Abdulbaset Ab Klish, Moade Fawzi Shaker Shubita and Junjie Wu

Non-financial variables related to governance and financial distress prediction in SMEs–evidence from Egypt pp. 604-627

Yasmine M. Ragab and Mohamed A. Saleh

Impact of corporate life cycle on misclassification practices: evidence from IFRS adoption in India pp. 628-649

Manish Bansal

Revisiting earnings quality and bank efficiency among East African developing economies: do systemic banking and financial crises matter? pp. 650-685

David Mutua Mathuva and Moses Nzuki Nyangu

National culture and public-sector budgeting: the mediating role of country-level institutions using a structural equation modeling approach pp. 686-714

Hamid Zarei, Hassan Yazdifar, Mohsen Dahmarde Ghaleno and Navidreza Namazi

Utilizing the social cognitive career theory in understanding students' choice in selecting auditing as a career: evidence from Ghana pp. 715-737

Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Amoako Kwarteng, Paul Muda and Prince Sunu

Creating sustainability reports that matter: an investigation of factors behind the narratives pp. 738-763

Habiba Al-Shaer, Khaldoon Albitar and Khaled Hussainey

Volume 23, issue 2, 2021

Out-of-sample earnings forecasting for OLS and Theil–Sen models relative to a na.ı.ve no-change model pp. 321-339

Rick Neil Francis

The effect of financial analysts on the economic implications of disclosed lease information – a note pp. 340-361

Su-Jane Hsieh and Yuli Su

The copycat effect: do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team? pp. 362-380

Rebecca J Wetmiller

Integrated reporting and cost of capital in sub-Saharan African countries pp. 381-401

Haruna Maama and Ferina Marimuthu

Abnormal disclosure tone, earnings management and earnings quality pp. 402-433

Heba Abou-El-Sood and Dalia El-Sayed

Are family firms reluctant to report impairment losses? Evidence from private firms pp. 434-453

Charlotte Haugland Sundkvist and Tonny Stenheim

The digital transformation of microfinance institutions: an empirical analysis pp. 454-479

Gregor Dorfleitner, Davide Forcella and Quynh Anh Nguyen

Voluntary disclosure and complexity of reporting in Egypt: the roles of profitability and earnings management pp. 480-508

Mai Mohammed Alm El-Din, Atef Mohammed El-Awam, Farid Moharram Ibrahim and Ahmed Hassanein

Board directors' home regions and CSR disclosure: evidence from France pp. 509-539

Nadia Ben Farhat Toumi, Rim Khemiri and Yosra Fourati Makni

Volume 23, issue 1, 2021

Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications pp. 8-28

Josef Baumüller and Karina Sopp

Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts pp. 29-54

Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai

From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU pp. 55-98

Philipp Ottenstein, Saskia Erben, Sébastien Jost, Carl William Weuster and Henning Zülch

How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting pp. 99-121

Gianluca Zanellato and Adriana Tiron-Tudor

Integrated reporting quality and cost of debt financing pp. 122-138

Nicola Raimo, Alessandra Caragnano, Massimo Mariani and Filippo Vitolla

Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures? pp. 139-162

Ewelina Zarzycka and Joanna Krasodomska

Performance and (non) mandatory disclosure: the moderating role of the Directive 2014/95/EU pp. 163-183

Sebastiano Cupertino, Gianluca Vitale and Pasquale Ruggiero

Promoting sustainability assurance missions in the European Directive regulatory context pp. 184-206

Claire Gillet-Monjarret

Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity? pp. 207-226

Simona Cosma, Rossella Leopizzi, Lorenzo Nobile and Paola Schwizer

Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter? pp. 227-249

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

The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies pp. 250-273

Rosa Lombardi, Federico Schimperna, Paola Paoloni and Michele Galeotti

The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU pp. 274-300

Simona Fiandrino, Melchior Gromis di Trana, Alberto Tonelli and Antonella Lucchese

The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive pp. 301-318

Edit Lippai-Makra, Zsuzsanna Ilona Kovács and Gábor Dávid Kiss