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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 14, issue 3, 2013

Dividend taxation and the pricing of UK equities pp. 203-223 Downloads
Sarah Lindop and Kevin Holland
The introduction of the exemption system for foreign profits and its effects on international acquisitions – the UK and Japan regaining international tax competitiveness? pp. 224-247 Downloads
Katrin Hohler
Cutting a good deal – UK Uncut, Goldman Sachs and the challenge to administrative discretion pp. 248-267 Downloads
Malcolm David James
Fiscal year-end and non-lateral auditor switches pp. 268-292 Downloads
Nancy Chun Feng

Volume 14, issue 2, 2013

Exploring the discharge of e-countability by charities pp. 108-126 Downloads
Ciaran Connolly and Alpa Dhanani
Determinants and value relevance of corporate disclosure: Evidence from the emerging capital market of Ghana pp. 127-146 Downloads
Godfred A. Bokpin
Innovating cost accounting practices in rail transport companies pp. 147-164 Downloads
Antonella Cugini, Giovanna Michelon and Silvia Pilonato
Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments pp. 165-179 Downloads
Sandra Cohen, Nikolaos Kaimenakis and George Venieris
Human capital disclosures in developing countries: figureheads and value creators pp. 180-196 Downloads
Ching Choo Huang, Robert Luther, Michael Tayles and Roszaini Haniffa

Volume 14, issue 1, 2013

Stock price volatility and informational efficiency following the mandatory adoption of IFRS in Europe pp. 4-17 Downloads
Neophytos Lambertides and Khelifa Mazouz
Factors that catalyse, facilitate and motivate the decision to implement activity-based costing in Jordanian industrial companies pp. 18-36 Downloads
Mahmoud Nassar, Husam Aldeen Al-Khadash, Alan Sangster and Osama Mah’d
International Financial Reporting Standards and noise trading: Evidence from central and eastern European countries pp. 37-53 Downloads
Frankie Chau, Galiya B. Dosmukhambetova and Vasileios Kallinterakis
The impact of IFRS on net income and equity: evidence from Italian listed companies pp. 54-73 Downloads
Michela Cordazzo
Small businesses, share buybacks, tax auditing and the use of valuation methods: An analysis of the Portuguese case pp. 74-85 Downloads
António Martins
The costs and benefits of IFRS implementation in the UK and Italy pp. 86-101 Downloads
Alison Fox, Gwen Hannah, Christine Helliar and Monica Veneziani

Volume 13, issue 3, 2012

Developments in tax e-filing: practical views from the coalface pp. 212-225 Downloads
Andy Lymer, Ann Hansford and Katy Pilkington
New performance measurement and management control systems pp. 226-241 Downloads
T. Watts and C.J. McNair-Connolly
The impact of CFOs' characteristics and information technology on cost management systems pp. 242-254 Downloads
Odysseas Pavlatos
The value relevance of social reporting: evidence from listed Italian companies pp. 255-269 Downloads
Paola Cardamone, Concetta Carnevale and Francesco Giunta
An index of best practice performance reporting for Malaysian local authorities pp. 270-283 Downloads
Jill Hooks, Stuart Tooley and Norida Basnan
Does asymmetric information drive UK dividends propensity? pp. 284-297 Downloads
Husam Basiddiq and Khaled Hussainey
Voluntary internet financial reporting practices of listed companies in the United Arab Emirates pp. 298-315 Downloads
Peter Oyelere and Nirosh Kuruppu

Volume 13, issue 2, 2012

Multiple large ownership structure, audit committee activity and audit fees: Evidence from the UK pp. 100-121 Downloads
Ismail Adelopo, Kumba Jallow and Peter Scott
Voluntary corporate governance disclosures by post-Apartheid South African corporations pp. 122-144 Downloads
Collins Ntim, Kwaku K. Opong, Jo Danbolt and Dennis A. Thomas
Corporate governance mechanisms and capital structure in UAE pp. 145-160 Downloads
Khaled Hussainey and Khaled Aljifri
The role of corporate governance in earnings management: experience from US banks pp. 161-177 Downloads
Stergios Leventis and Panagiotis Dimitropoulos
The determinants of board meetings: evidence from categorical analysis pp. 178-190 Downloads
Basil Al-Najjar
Factors associated with the internal audit function's role in corporate governance pp. 191-204 Downloads
Gerrit Sarens, Mohammad J. Abdolmohammadi and Rainer Lenz

Volume 13, issue 1, 2012

Incentives for fixed asset revaluations: the UK evidence pp. 5-20 Downloads
George Emmanuel Iatridis and George Kilirgiotis
Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites pp. 21-36 Downloads
Hadrian Gery Djajadikerta and Terri Trireksani
Auditor acceptance of dysfunctional behaviour: An explanatory model using individual factors pp. 37-55 Downloads
Halil Paino, Malcolm Smith and Zubaidah Ismail
Accounting data and UK dividends pp. 56-70 Downloads
Abdallah Atieh and Simon Hussain
The developing role of the financial controller: evidence from the UK pp. 71-88 Downloads
Alan Graham, Susan Davey-Evans and Ian Toon

Volume 12, issue 3, 2011

Opening the “black box”: How internal reporting systems contribute to the quality of financial disclosure pp. 187-211 Downloads
Florence Cavélius
The role of the balanced scorecard in the formulation and control of strategic processes pp. 212-233 Downloads
Gérald Naro and Denis Travaillé
From adoption to use of a management control tool: Case study evidence of a costing method pp. 234-259 Downloads
Olivier de La Villarmois and Yves Levant
Contextual factors affecting the deployment of innovative performance measurement systems pp. 260-277 Downloads
Maurice Gosselin
Rethinking budgetary slack as budget risk management pp. 278-293 Downloads
Moataz Elmassri and Elaine Harris

Volume 12, issue 2, 2011

Compliance with accounting standards by SMEs in transitional economies: evidence from Vietnam pp. 96-107 Downloads
Son Dang-Duc
The role of accruals as a signal in earnings and dividend announcements: New Zealand evidence pp. 108-122 Downloads
Hardjo Koerniadi and Alireza Tourani-Rad
Future-oriented narrative reporting: determinants and use pp. 123-138 Downloads
Khaled Hussainey and Basil Al-Najjar
Corporate environmental disclosure practices in India pp. 139-156 Downloads
Mitali Sen, Kuhali Mukherjee and J.K. Pattanayak
IAS39 and measurement quality: bankers’ perceptions pp. 157-178 Downloads
Yiannis Anagnostopoulos and Roger Buckland

Volume 12, issue 1, 2011

Cost accounting systems structure and information quality properties: an empirical analysis pp. 5-25 Downloads
Sandra Cohen and Efrosini Kaimenaki
A cross-country analysis of IFRS reconciliation statements pp. 26-42 Downloads
Suzanne Fifield, Gary Finningham, Alison Fox, David Power and Monica Veneziani
Board of directors' independence and executive compensation disclosure transparency: Canadian evidence pp. 43-60 Downloads
Walid Ben-Amar and Daniel Zeghal
Ownership structure, corporate governance and dividend performance on the Ghana Stock Exchange pp. 61-73 Downloads
Godfred A. Bokpin
Organizational culture and performance: the role of management accounting system pp. 74-89 Downloads
Adebayo Agbejule

Volume 11, issue 3, 2010

The impact of accounting of securities valuation on stock returns: the case of Greece pp. 180-194 Downloads
Christos Tzovas, Constantinos Chalevas and Apostolos Ballas
Accounting relevance and speculative intensity: empirical evidence from Greece pp. 195-212 Downloads
Panagiotis E. Dimitropoulos and Dimitrios Asteriou
Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements pp. 213-228 Downloads
Ioannis Tsalavoutas, Lisa Evans and Mike Smith
The importance of corporate environmental reputation to investors pp. 229-241 Downloads
Khaled Hussainey and Aly Salama

Volume 11, issue 2, 2010

Voluntary disclosure narratives: more research or time to reflect? pp. 84-89 Downloads
Richard Slack and Philip Shrives
Exploring the use and users of narrative reporting in the online annual report pp. 90-108 Downloads
N. Rowbottom and A. Lymer
Large share price movements, the disclosure of news and corporate governance: Implications for disclosure rules pp. 109-132 Downloads
Nick Collett and Elisabeth Dedman
An examination of voluntary financial instruments disclosures in excess of mandatory requirements by UK FTSE 100 non-financial firms pp. 133-153 Downloads
Matthew Bamber and Kevin McMeeking
Disclosure quality and stock returns in the UK pp. 154-174 Downloads
Khaled Hussainey and Sulaiman Mouselli

Volume 11, issue 1, 2010

Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks pp. 4-23 Downloads
Elie Menassa
Reliance on multiple performance measures and manager performance pp. 24-42 Downloads
Mahfud Sholihin, Richard Pike and Musa Mangena
The granting of loans by German banks to SMEs against the background of international financial reporting pp. 43-57 Downloads
Henning Zuelch and Stephan Burghardt
A theory of reasoned action model of accounting students' career choice in public accounting practices in the post-Enron pp. 58-73 Downloads
Philip K. Law
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