Journal of Applied Accounting Research

1999 - 2023

Current editor(s): Associate Professor Orthodoxia Kyriacou

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Volume 24, issue 5, 2023

Groups of politically connected firms, political uncertainty and earnings credibility in Pakistan pp. 789-815

Fawad Ahmad, Michael Eric Bradbury and Ahsan Habib

The institutionalisation of social and environmental accounting practices in Europe pp. 816-838

Simone Pizzi, Salvatore Principale, Roberta Fasiello and Francesca Imperiale

The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus pp. 839-858

Manirul Islam, John Slof and Khaldoon Albitar

Non-performing loans and bank performance: what role does corporate social responsibility play? A system GMM analysis for European banks pp. 859-888

Rim Boussaada, Abdelaziz Hakimi and Majdi Karmani

Beware of the watchdog! Role communication in job advertisements for management accountants pp. 889-909

Robert Rieg, Jan-Hendrik Meier and Carmen Finckh

Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy pp. 910-932

Arshad Hasan, Usman Sufi and Khaled Hussainey

A pragmatist neoclassical accounting research agenda for identifiable intangibles pp. 933-966

Brian A. Rutherford

Technical accounting resources as performativetopoifor sustainability pp. 967-985

Marie-Andrée Caron and Anne Fortin

Shariah audit of Islamic Banks in Bangladesh: the present practice and the way forward pp. 986-1003

Md. Kausar Alam, Abu Umar Faruq Ahmad, Mezbah Uddin Ahmed and Md. Salah Uddin

Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence pp. 1004-1026

Yossra Boudawara, Kaouther Toumi, Amira Wannes and Khaled Hussainey

Sustainability disclosures and corporate boards: a stakeholder approach to decision-making pp. 1027-1047

Priti Yadav and Anshul Jain

Volume 24, issue 4, 2022

Can CSR mechanisms spur GRI adoption and restore its lost value relevance? pp. 609-634

Monomita Nandy, Cemil Kuzey, Ali Uyar, Suman Lodh and Abdullah S. Karaman

Does family identity matter for earnings management? Evidence from private family firms pp. 635-654

Charlotte Haugland Sundkvist and Tonny Stenheim

Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy pp. 655-681

Hammed Afolabi, Ronita Ram, Khaled Hussainey, Monomita Nandy and Suman Lodh

CEO gender and readability of annual reports: do female CEOs’ demographic attributes matter? pp. 682-700

Sahar E-Vahdati, Javad Oradi and Jamal A. Nazari

Corporate incentives for obtaining higher level of carbon assurance: seeking legitimacy or improving performance? pp. 701-725

Alireza Rohani, Mirna Jabbour and Sulaiman Aliyu

Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos pp. 726-744

Fadi Alkaraan, Mohamamd Albahloul and Khaled Hussainey

Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods pp. 745-768

Etienne G. Harb, Nohade Nasrallah, Rim El Khoury and Khaled Hussainey

The applicability of machine learning algorithms in accounts receivables management pp. 769-786

Marko Kureljusic and Jonas Metz

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, 2021

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