Journal of Applied Accounting Research

1999 - 2023

Current editor(s): Associate Professor Orthodoxia Kyriacou

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Volume 22, issue 5, 2021

The effect of monetary incentives on task attractiveness, effort and performance pp. 761-779

Michael Robinson and Maia Farkas

Audit committee disclosure tone and earnings management pp. 780-799

Habiba Al-Shaer and Mahbub Zaman

Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks? pp. 800-822

Jun Guo, Sungsoo Kim, Yang Yu and Jung Yeun (June) Kim

Do external benchmarking mechanisms facilitate performance management in Malaysian local authorities? pp. 823-844

A.K. Siti-Nabiha and Roshni Ann George

The impact of intangible intensity on relevance of R&D information: evidence from India pp. 845-868

Pooja Kumari and Chandra Sekhar Mishra

Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand pp. 869-882

Muttanachai Suttipun

Types of politically connected firms and analysts' earnings forecast pp. 883-913

Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Iman Harymawan and Rohami Shafie

Volume 22, issue 4, 2021

Corporate social responsibility, firm value and life cycle: evidence from Southeast Asian countries pp. 577-597

Tifanny Dwijaya Hendratama and Yu-Chuan Huang

Anchoring and adjustment effects on audit judgments: experimental evidence from Switzerland pp. 598-621

Philipp Henrizi, Dario Himmelsbach and Stefan Hunziker

Managing both the empowering and constraining effects of performance measurement: alevers of controlperspective pp. 622-640

Aurélien Ragaigne

Corporate social responsibility and firm performance: does institutional quality matter? pp. 641-662

Majdi Karmani and Rim Boussaada

The determinants of CEO compensation: new insights from United States pp. 663-686

Ahmed Bouteska and Salma Mefteh-Wali

Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital pp. 687-705

Elisabeth Albertini, Fabienne Berger-Remy, Stephane Lefrancq, Laurence Morgana, Miloš Petković and Elisabeth Walliser

The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey pp. 706-731

Mine Aksoy, Mustafa Kemal Yilmaz, Nuraydin Topcu and Özgür Uysal

Integrated reporting and board characteristics: evidence from top Australian listed companies pp. 732-758

Mohamed Omran, Dinesh Ramdhony, Oren Mooneeapen and Vishaka Nursimloo

Volume 22, issue 3, 2021

Directive 2014/95/EU: building a research agenda pp. 401-422

Blerita Korca and Ericka Costa

Combining financial and ecological sustainability in bank capital regulations pp. 423-435

Hye-jin Cho, Othmar M. Lehner and Rachatar Nilavongse

The impact of corporate governance on the relationship between earnings management and CEO compensation pp. 436-464

Oheneba Assenso-Okofo, Muhammad Jahangir Ali and Kamran Ahmed

The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era pp. 465-483

Walaa Wahid ElKelish

Risk disclosure behaviour: evidence from the UK extractive industry pp. 484-506

Stuart Mcchlery and Khaled Hussainey

Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting pp. 507-538

Babajide Oyewo

A profession in transition: actors, tasks and roles in AI-based accounting pp. 539-556

Susanne Leitner-Hanetseder, Othmar M. Lehner, Christoph Eisl and Carina Forstenlechner

The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world pp. 557-575

Amr Elalfy, Olaf Weber and Sean Geobey

Volume 22, issue 2, 2021

The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran pp. 197-222

Hamid Zarei, Hassan Yazdifar and Farideh Soofi

Audit quality and the trade-off between real and accrual earnings management in the oil and gas industry: the GCC evidence pp. 223-251

Yosra Mnif and Afef Ben Hamouda

Impact of external assurance on corporate climate change disclosures: new evidence from Finland pp. 252-285

Probal Dutta and Anupam Dutta

Internal control quality and voluntary disclosure: does CEO duality matter? pp. 286-306

Hichem Khlif, Khaled Samaha and Ines Amara

New insights into IFRS and earnings quality: what conclusions to draw from the French experience? pp. 307-333

Ramzi Benkraiem, Itidel Ben Saad and Faten Lakhal

Controller involvement in a project management setting: effects on project functions and performance pp. 334-364

Ricardo Malagueño, Jacobo Gomez-Conde, Yannick de Harlez and Olaf Hoffmann

Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research pp. 365-382

Heimo Losbichler and Othmar M. Lehner

Does International Financial Reporting Standard 8 improve the firms' information environment? pp. 383-400

Gaëlle Lenormand and Lionel Touchais

Volume 22, issue 1, 2020

The role of discretionary pension accruals in earnings management pp. 1-21

Su-Jane Hsieh, Yuli Su and Chun-Chia Amy Chang

The impact of countries' transfer pricing rules on profit shifting pp. 22-49

Alex A.T. Rathke, Amaury José Rezende and Christoph Watrin

The impact of equity incentive plans (EIPs) on accounting conservatism in listed Chinese firms pp. 50-71

Sun Liu and Jie Zhang

Do credit ratings influence the demand/supply of audit effort? pp. 72-92

Hyoung Joo Lim and Dafydd Mali

Too big to fail? Accounting for predictions of financial distress in English professional football clubs pp. 93-113

Daniel Plumley, Jean-Philippe Serbera and Rob Wilson

Does institutional theory explain integrated reporting adoption of Fortune 500 companies? pp. 114-137

Merve Kılıç, Ali Uyar, Cemil Kuzey and Abdullah S. Karaman

The influence of narrative disclosure readability, information ordering and graphical representations on non-professional investors' judgment: evidence from an emerging market pp. 138-167

Dalia Hussein El-Sayed, Eman Adel, Omar Elmougy, Nadeen Fawzy, Nada Hatem and Farida Elhakey

Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks pp. 168-193

Serge Agbodjo, Kaouther Toumi and Khaled Hussainey

Volume 21, issue 4, 2020

The effects of length of service and ethical ideologies on moral development and behavioral intentions pp. 589-613

Ricardo Malagueño, Sudarshan Pillalamarri, Amaury José Rezende and Marcelo Botelho da Costa Moraes

Influence of online hotel reviews on the fit between strategy and use of management control systems pp. 615-634

Rogério J. Lunkes, Daiane Antonini Bortoluzzi, Marcielle Anzilago and Fabricia Silva da Rosa

Disclosure of intangible liabilities: comparative study of the banking sectors in Panama and Colombia pp. 635-656

Edila Eudemia Herrera Rodríguez and Iván Andrés Ordóñez-Castaño

Earnings management to avoid earnings boosts pp. 657-676

Naser Makarem and Clare Roberts

The impact of business strategy on corporate cash policy pp. 677-699

Efstathios Magerakis and Dimitris Tzelepis

Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt pp. 701-720

Awad Elsayed Awad Ibrahim, Tarek Abdelfattah and Khaled Hussainey

Auditor's report, auditor's size and value relevance of accounting information pp. 721-739

Ahmad Abdollahi, Yasser Rezaei Pitenoei and Mehdi Safari Gerayli

Key audit matter and auditor liability: evidence from auditor evaluators in Thailand pp. 741-762

Thanyawee Pratoomsuwan and Orapan Yolrabil

The evolution of a management control package: a retrospective case study pp. 763-781

Terje Berg and Jakob Madsen

Practitioner views of goodwill accounting under US GAAP pp. 783-798

Jani Saastamoinen, Arsen Djatej, Kati Pajunen and M. David Gorton

Accruals quality and leverage adjustments pp. 799-817

Dominique Dufour, Philippe Luu and Pierre Teller

Volume 21, issue 3, 2020

Investigating the impact of macro-economic changes on auditors' assessments of audit risk: a field study pp. 345-361

Abdelmoneim A. Awadallah and Haitham M. Elsaid

Mandatory integrated reporting disclosure and corporate misreporting pp. 363-382

Thinh Hoang, Trang Kieu Vu, Ha Tuyet Nguyen and Hiep Ngoc Luu

BSC and long-term deployment: an actors' perspective pp. 383-396

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

Sylvie Héroux, Anne Fortin and Céline Goupil

The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy pp. 415-436

Michela Cordazzo and Paola Rossi

The relationship between the audit committee, internal audit and firm performance pp. 437-454

Abdulaziz Alzeban

The information content of discretionary accruals during systemic crises pp. 455-476

Nicola Moscariello, Pietro Fera and Ettore Cinque

Measuring labour tax avoidance and undeclared work: evidence from tax-avoidant offending firms pp. 477-496

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

Elsa Pedroso and Carlos Gomes

Risk disclosure, income smoothing and firm risk pp. 517-533

Hend Monjed and Salma Ibrahim

Network analysis in accounting research: an institutional and geographical perspective pp. 535-562

Ali Uyar, Merve Kılıç and Mehmet Ali Köseoğlu

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

Ahmad Nasseri, Sajad Jamshidi, Hassan Yazdifar, David Percy and Md Ashraful Alam

Volume 21, issue 2, 2019

The impact of board independence and foreign ownership on financial and social performance of firms: evidence from the UAE pp. 201-229

Bakr Al-Gamrh, Redhwan Al-Dhamari, Akanksha Jalan and Asghar Afshar Jahanshahi

Sustainability reporting in Indonesian listed banks pp. 231-247

Prihatnolo Gandhi Amidjaya and Ari Kuncara Widagdo

The role of audit committee attributes in corporate sustainability reporting pp. 249-264

Amina Buallay and Jasim Al-Ajmi

Corporate social disclosure through social media: an exploratory study pp. 265-281

Dimaz Ramananda and Apriani Dorkas Rambu Atahau

Effects of the use of quality cost information on quality-related learning pp. 283-308

Jorge Novas and Margarida Saraiva

Does corporate investment efficiency affect corporate disclosure practices? pp. 309-327

Noha Elberry and Khaled Hussainey

International tax planning techniques: a review of the literature pp. 329-343

Khaoula Ftouhi and Wafa Ghardallou

Volume 21, issue 1, 2019

The impact of institutional ethics and accountability on voluntary assurance for integrated reporting pp. 1-18

Merve Kılıç, Ali Uyar and Cemil Kuzey

Does manager ability influence the classification of lease arrangements? pp. 19-37

Marcus Brooks, Stephanie Hairston and Charles Harter

Do analysts understand accruals’ persistence? Evidence revisited pp. 38-59

Ivana Raonic and Ali Sahin

How IFRS influence the relationship between the types of FDI and economic growth pp. 60-76

Orhan Akisik and Mzamo P. Mangaliso

Weighted average consumption of cost drivers pp. 77-89

Anne-Marie Teresa Lelkes

Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure pp. 90-105

Florence Depoers and Tiphaine Jérôme

Discretionary goodwill impairment losses in Europe pp. 106-124

Marius Gros and Sebastian Koch

Competitiveness and cost behaviour: evidence from the retail industry pp. 125-141

Komang Ayu Krisnadewi and Noorlailie Soewarno

The determinants of tax-haven use: evidence from Canada pp. 142-162

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

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

Patrick Velte