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Journal of Applied Accounting Research

2008 - 2017

Current editor(s): Julia Mundy

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

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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 Paula da 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

Volume 17, issue 4, 2016

Risk reporting during a crisis: evidence from the Egyptian capital market pp. 378-396 Downloads
Mahmoud Marzouk
The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 100 pp. 397-420 Downloads
Souhir Neifar, Khamoussi Halioui and Fouad Ben Abdelaziz
Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations pp. 421-439 Downloads
Anis Maaloul, Walid Ben Amar and Daniel Zeghal
Retrievability bias in explaining the hurdle rate premium puzzle pp. 440-455 Downloads
Mareike Hornung, Robert Luther and Peter Schuster
The use of generalized audit software by Egyptian external auditors: The effect of audit software features pp. 456-478 Downloads
Hyo-Jeong Kim, Amr Kotb and Mohamed Khaled Eldaly

Volume 17, issue 3, 2016

Maltese certified public accountants and whistle-blowing: traits, influences and propensity pp. 262-284 Downloads
Charles Francalanza and Emanuela Buttigieg
The governance-performance relationship: evidence from Ghana pp. 285-310 Downloads
Andrews Owusu and Charlie Weir
The use of sustainability incentives in executive remuneration contracts: Firm characteristics and impact on the shareholders’ returns pp. 311-330 Downloads
Heba Abdelmotaal and Magdy Abdel-Kader
Corporate share repurchases in the UK: Perceptions and practices of corporate managers and investors pp. 331-355 Downloads
Alpa Dhanani
Using international standards as a complement to overcome the unachieved nature of local GAAPs: The case of a developing country pp. 356-376 Downloads
Mohamed Faker Klibi

Volume 17, issue 2, 2016

Articulating accounting principles: Classical accounting theory as the pursuit of “explanation by embodiment” pp. 118-135 Downloads
Brian A. Rutherford
Discussion of “articulating accounting principles: Classical accounting theory as the pursuit of ‘explanation by embodiment’” pp. 136-138 Downloads
Brian Singleton-Green
The incremental information content of audit opinion pp. 139-169 Downloads
Panayiotis Tahinakis and Michalis Samarinas
Audit quality and earnings management: evidence from Jordan pp. 170-189 Downloads
Ebraheem Saleem Salem Alzoubi
The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados pp. 190-210 Downloads
Philmore Alleyne
How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks pp. 211-236 Downloads
Panayotis Manganaris, Charalambos Spathis and Apostolos Dasilas
The impact of explicit CSR regulation: evidence from China’s mining firms pp. 237-258 Downloads
Shidi Dong and Lei Xu

Volume 17, issue 1, 2016

Accrual-based and real earnings management before and after IFRS adoption: The case of Greece pp. 2-23 Downloads
Aikaterini C. Ferentinou and Seraina Anagnostopoulou
Sensemaking of post-acquisition changes in accounting and control pp. 24-42 Downloads
Sinikka Moilanen
The expectation differences among stakeholders in the financial valuation fitness of auditors pp. 43-60 Downloads
James DiGabriele
Intellectual capital reporting, leadership and strategic change pp. 61-83 Downloads
Richard Slack and Matthias Munz
The information content of small business earnings pp. 84-96 Downloads
Ramzi Benkraiem
The moderating effects of environmental risk of the industry on the relationship between corporate environmental and financial performance pp. 97-114 Downloads
Natalia Semenova and Lars G. Hassel

Volume 16, issue 3, 2015

Fair value in financial statements after financial crisis pp. 312-332 Downloads
Daniela Majercakova and Miroslav Skoda
Board’s financial incentives, competence, and firm risk disclosure: Evidence from Finnish index listed companies pp. 333-358 Downloads
Minna Martikainen, Juha Kinnunen, Antti Miihkinen and Pontus Troberg
Forecasting in Austrian companies: Do small and large Austrian companies differ in their forecasting processes? pp. 359-382 Downloads
Peter Hofer, Christoph Eisl and Albert Mayr
Impression management in annual reports of the largest European companies: A longitudinal study on graphical representations pp. 383-399 Downloads
Lisa Maria Falschlunger, Christoph Eisl, Heimo Losbichler and Andreas Michael Greil
Risk management disclosure: A study on the effect of voluntary risk management disclosure toward firm value pp. 400-432 Downloads
Maizatulakma Abdullah, Zaleha Abdul Shukor, Zakiah Muhammadun Mohamed and Azlina Ahmad

Volume 16, issue 2, 2015

Content analysis in social and environmental reporting research: trends and challenges pp. 166-195 Downloads
Petros Vourvachis and Thérèse Woodward
Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing pp. 196-220 Downloads
Md Khokan Bepari and Abu Taher Mollik
Visualisation of data in management accounting reports: How supplementary graphs improve every-day management judgments pp. 221-239 Downloads
Bernhard Hirsch, Anna Seubert and Matthias Sohn
The relationship between recognised intangible assets and voluntary intellectual capital disclosure pp. 240-264 Downloads
Frank Schiemann, Kai Richter and Thomas Günther
Corporate governance disclosure and share price accuracy: Empirical evidence from the United Arab Emirates pp. 265-286 Downloads
Walaa Wahid ElKelish and Mostafa Kamal Hassan
Unusual patterns in reported segment earnings of US firms pp. 287-304 Downloads
Xavier Garza-Gomez, Xiaobo Dong and Ziyun Yang

Volume 16, issue 1, 2015

Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8: Evidence from Jordan pp. 2-27 Downloads
Ghassan H. Mardini, Louise Crawford and David M. Power
Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets: The case of the Egyptian stock exchange pp. 28-57 Downloads
Hichem Khlif, Khaled Samaha and Islam Azzam
Analyst earnings forecast revision activity around profit warnings across four European countries pp. 58-87 Downloads
François Aubert and Waël Louhichi
The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany pp. 88-113 Downloads
Nina Franzen and Barbara E. Weißenberger
Disclosure by Indian companies following corporate governance reform pp. 114-137 Downloads
Santhosh Abraham, Claire Marston and Edward Jones
Board monitoring and internal control system disclosure in different regulatory environments pp. 138-164 Downloads
Giovanna Michelon, Saverio Bozzolan and Sergio Beretta
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