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Journal of Applied Accounting Research

2008 - 2019

Current editor(s): Julia Mundy

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

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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

Volume 15, issue 3, 2014

Room for improvement: the impact of bad losses on board quality pp. 255-272 Downloads
Mark B. Mulcahy
Board structure and supplementary commentary on the primary financial statements pp. 273-290 Downloads
Venancio Tauringana and Musa Mangena
The life cycle of initial public offering companies in China pp. 291-307 Downloads
Jia Liu and Dairui Li
Reinforcing users’ confidence in statutory audit during a post-crisis period: An empirical study pp. 308-322 Downloads
Umar-Farook Aziz and Kamil Omoteso
Company specific determinants of greenhouse gases disclosures pp. 323-338 Downloads
Lyton Chithambo and Venancio Tauringana
Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms pp. 339-354 Downloads
Jing Li and Musa Mangena

Volume 15, issue 2, 2014

Fraudulent expense reporting: impact of manager responsiveness and social presence pp. 158-174 Downloads
Jacob Peng and Caroline O. Ford
Gender and motives for accountancy pp. 175-196 Downloads
Yasuo Nishiyama, Angelo A. Camillo and Robert C. Jinkens
Lost revenues associated with going concern modified opinions in the Swedish audit market pp. 197-214 Downloads
Jan Svanberg and Peter Öhman
Tax non-compliance among SMCs in Malaysia: tax audit evidence pp. 215-234 Downloads
Nor Azrina Mohd Yusof, Lai Ming Ling and Yap Bee Wah
Intangible assets in Germany: Analysis of the German stock market index DAX and a survey among the German Certified Public Accountants pp. 235-248 Downloads
Hannes Frey and Andreas Oehler

Volume 15, issue 1, 2014

Nature and duration of the accounting differences between Italian and US GAAP: A case study on conservatism pp. 2-21 Downloads
Alessandro Mura and Gianluigi Roberto
Value relevance of IFRS mandatory disclosure requirements pp. 22-42 Downloads
Ioannis Tsalavoutas and Dionysia Dionysiou
E-business internal audit: the elephant is still in the room! pp. 43-63 Downloads
Amr Kotb, Alan Sangster and David Henderson
Determinants of the adjustment speed of capital structure: Evidence from developing economies pp. 64-99 Downloads
Tesfaye T. Lemma and Minga Negash
Efficient contracting, earnings smoothing and managerial accounting discretion pp. 100-123 Downloads
Mohamed Khalil and Jon Simon
Economic crisis as a driver of management accounting change: Comparative evidence from Germany and Spain pp. 123-149 Downloads
Christoph Endenich
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