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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 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 Gia 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 relationship between the audit committee, internal audit and firm performance pp. 437-454 Downloads
Abdulaziz Alzeban
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 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

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 2, 2018

Board gender diversity and ESG disclosure: evidence from the USA pp. 206-224 Downloads
Riadh Manita, Maria Giuseppina Bruna, Rey Dang and L’Hocine Houanti
CEO inside debt and the value of excess cash pp. 225-244 Downloads
Mohamed Belkhir, Sabri Boubaker and Kaouther Chebbi
Investigating the associations between executive compensation and firm performance: Agency theory or tournament theory pp. 245-270 Downloads
Nader Elsayed and Hany Elbardan
The control-ownership wedge and the survival of French IPOs pp. 271-294 Downloads
Imen Derouiche, Syrine Sassi and Narjess Toumi
Does shareholder-oriented corporate governance reduce firm risk? Evidence from listed European companies pp. 295-311 Downloads
Leopold Djoutsa Wamba, Eric Braune and Lubica Hikkerova
The role of state ownership on earnings quality: evidence across public and private European firms pp. 312-332 Downloads
Cristina Gaio and Inês Pinto

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
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