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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 Downloads
Karen Jingrong Lin, Khondkar Karim, Rui Hu and Shaymus Dunn
CSR disclosure and debt financing in India: does CEO tenure matter? pp. 442-463 Downloads
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 Downloads
Chee Kwong Lau
Corruption, cash holdings and firm performance: empirical evidence from an emerging market pp. 483-507 Downloads
Efstathios Magerakis and Dimitris Tzelepis
Exploring the meaningfulness of integrated reporting: a framing perspective pp. 508-522 Downloads
Innocent Okwuosa and Jill Atkins
Earnings management and corporate efficiency pre- and post-IFRS: evidence from Taiwanese listed electronics corporations pp. 523-543 Downloads
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 Downloads
J.-L.W. Mitchell Van der Zahn
Female leadership and financial reporting quality in Egypt pp. 583-605 Downloads
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 Downloads
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 Downloads
Mohammed Sulaiman Hassan Kasbar, Nicholas Tsitsianis, Androniki Triantafylli and Colin Haslam
Family firm competitiveness and owner involvement pp. 260-281 Downloads
Bonnie Buchanan, Minna Martikainen and Jussi Nikkinen
AI-powered information and Big Data: current regulations and ways forward in IFRS reporting pp. 282-298 Downloads
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 Downloads
Andreas Lindén, Othmar M. Lehner, Heimo Losbichler and Minna Martikainen
The fog index in accounting research: contributions and challenges pp. 318-343 Downloads
Ekaete Efretuei and Khaled Hussainey
Detecting earnings management: a comparison of accrual and real earnings manipulation models pp. 344-379 Downloads
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 Downloads
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 Downloads
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 Downloads
Kam-Wah Lai
Future-oriented disclosure and corporate value: the role of an emerging economy corporate governance pp. 25-46 Downloads
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 Downloads
Sharon Moores, Naqi Sayed, Camillo Lento and Gulraze Wakil
Audit quality and abolition of mandated joint-audits: evidence from Kuwait pp. 70-105 Downloads
Mitchell Van der Zahn and Imen Tebourbi
The use of visual presentations for integrated reports in the investment decision-making process pp. 106-133 Downloads
Arif Widyatama and I Made Narsa
The contest for materiality. What counts as CSR? pp. 134-148 Downloads
Dirk Raith
An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea pp. 149-169 Downloads
Hyoung Joo Lim and Dafydd Mali
Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms pp. 170-198 Downloads
Riffat Shaheen, Qi Luo and Hussaini Bala
The impact of integrated reporting on financial performance in India: a panel data analysis pp. 199-216 Downloads
Sushila Soriya and Parthvi Rastogi

Volume 23, issue 5, 2022

Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter? pp. 897-920 Downloads
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 Downloads
Babajide Oyewo
The impact of corporate social responsibility on firm financial performance: does audit quality matter? pp. 950-976 Downloads
Anissa Dakhli
Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market pp. 977-1004 Downloads
T.G. Saji
How to de-bias investment judgements–unpacking bias and possible remedies in a capital investment context pp. 1005-1023 Downloads
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 Downloads
Tri Tri Nguyen, Chau Minh Duong and Nguyet Thi Minh Nguyen
Audit partner workload, gender and audit quality pp. 1047-1070 Downloads
Yosra Mnif and Imen Cherif
Managerial compensation and fixed intangible assets investment: the role of managerial ownership and firm characteristics pp. 1071-1094 Downloads
Emmanuel Adu-Ameyaw, Linda Hickson and Albert Danso
Unraveling the existence of the necessity and sufficiency of accounting information pp. 1095-1113 Downloads
Serge Agbodjo, Konan Anderson Seny Kan, Solomon George Zori and Khaled Hussainey
Corporate social responsibility and earnings quality in family firms pp. 1114-1134 Downloads
Emna Brahem, Florence Depoers and Faten Lakhal
The impact of the board of directors on corporate social performance: a multivariate approach pp. 1135-1156 Downloads
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 Downloads
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 Downloads
Vasileios Vlachos
Corruption, R&D and performance: firm-level evidence from Latin America pp. 806-824 Downloads
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 Downloads
Md. Musfiqur Rahman and Md. Shuvo Howlader
R&D intensity and firms dividend policy: evidence from BRICS countries pp. 846-862 Downloads
Fakhrul Hasan, Sujana Shafique, Bijoy Chandra Das and Rajib Shome
Creating value via R&D, marketing costs and financial matters pp. 863-883 Downloads
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 Downloads
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 Downloads
Ahmad Khodamipour, Mahdi Askari Shahamabad and Fateme Askari Shahamabad
IFRS adoption and financial reporting quality in the MENA region pp. 570-603 Downloads
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 Downloads
Yasmine M. Ragab and Mohamed A. Saleh
Impact of corporate life cycle on misclassification practices: evidence from IFRS adoption in India pp. 628-649 Downloads
Manish Bansal
Revisiting earnings quality and bank efficiency among East African developing economies: do systemic banking and financial crises matter? pp. 650-685 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Rick Neil Francis
The effect of financial analysts on the economic implications of disclosed lease information – a note pp. 340-361 Downloads
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 Downloads
Rebecca J Wetmiller
Integrated reporting and cost of capital in sub-Saharan African countries pp. 381-401 Downloads
Haruna Maama and Ferina Marimuthu
Abnormal disclosure tone, earnings management and earnings quality pp. 402-433 Downloads
Heba Abou-El-Sood and Dalia El-Sayed
Are family firms reluctant to report impairment losses? Evidence from private firms pp. 434-453 Downloads
Charlotte Haugland Sundkvist and Tonny Stenheim
The digital transformation of microfinance institutions: an empirical analysis pp. 454-479 Downloads
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 Downloads
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 Downloads
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 Downloads
Josef Baumüller and Karina Sopp
Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts pp. 29-54 Downloads
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 Downloads
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 Downloads
Gianluca Zanellato and Adriana Tiron-Tudor
Integrated reporting quality and cost of debt financing pp. 122-138 Downloads
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 Downloads
Ewelina Zarzycka and Joanna Krasodomska
Performance and (non) mandatory disclosure: the moderating role of the Directive 2014/95/EU pp. 163-183 Downloads
Sebastiano Cupertino, Gianluca Vitale and Pasquale Ruggiero
Promoting sustainability assurance missions in the European Directive regulatory context pp. 184-206 Downloads
Claire Gillet-Monjarret
Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity? pp. 207-226 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Edit Lippai-Makra, Zsuzsanna Ilona Kovács and Gábor Dávid Kiss
Page updated 2023-06-01