Journal of Applied Accounting Research

1999 - 2023

Current editor(s): Associate Professor Orthodoxia Kyriacou

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Volume 20, issue 4, 2019

CSR reporting and assurance legitimacy: a client–assuror dyad investigation pp. 372-393

Leila Emily Hickman and Jane Cote

Corporate social responsibility disclosure and debt financing pp. 394-415

Amal Hamrouni, Rim Boussaada and Nadia Ben Farhat Toumi

Building institutional legitimacy in impact investing pp. 416-438

Othmar M. Lehner, Theresia Harrer and Madeleine Quast

The alignment of global equity and corporate bonds markets with the Paris Agreement pp. 439-457

Jakob Thomä, Michael Hayne, Nikolaus Hagedorn, Clare Murray and Rebecca Grattage

The influence of ESG information on investment allocation decisions pp. 458-480

Souhir Khemir, Chedli Baccouche and Salma Damak Ayadi

Between cost and value pp. 481-496

Amina Buallay

Interactive visualization of big data in the field of accounting pp. 497-525

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

Zahid Irshad Younas, Christian Klein, Thorsten Trabert and Bernhard Zwergel

Understanding IFRS adoption pp. 543-570

Olfa Riahi and Walid Khoufi

Volume 20, issue 3, 2019

Tax climate manipulation on individual tax behavioural intentions pp. 230-242

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

Linda Hughen, Mahfuja Malik and Eunsup Daniel Shim

CEO career concerns and expectations management pp. 267-289

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

Swagatika Nanda and Ajaya Kumar Panda

Does the business model influence income smoothing? Evidence from European banks pp. 311-330

Costanza Di Fabio

Earnings management in local governments: the role of political factors pp. 331-348

Sandra Cohen, Marco Bisogno and Ioanna Malkogianni

Effects of voluntary intellectual capital disclosure for disclosing firms pp. 349-364

Ute Vanini and Robert Rieg

Volume 20, issue 2, 2019

Internal auditors’ perceptions of the function’s ability to investigate fraud pp. 134-153

Sourour Hazami-Ammar

Detecting manager’s fraud risk using text analysis: evidence from Iran pp. 154-171

Alireza Rahrovi Dastjerdi, Daruosh Foroghi and Gholam Hossain Kiani

Bank earnings management using commission and fee income pp. 172-189

Peterson Ozili and Erick Outa

The impact of accounting regulation on non-profit revenue recognition pp. 190-206

Charles A. Barragato

Improving the effectiveness of predictors in accounting-based models pp. 207-226

Duarte Trigueiros

Volume 20, issue 1, 2019

Accounting information and financial institutions’ credit spreads: the case of Tunisia pp. 2-21

Youssef Riahi and Yacine Hammami

The effect of audit quality on the pension risk – cost of equity relation pp. 22-40

Robert Houmes, Daphne Wang and Thanh Ngo

The resolution of audit-detected misstatements pp. 41-62

Klaus Ruhnke and Martin Schmidt

Analyst coverage and future stock price crash risk pp. 63-77

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

Dennis Sundvik

The effect of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk of German companies pp. 94-119

Souhir Neifar and Sebastian Utz

BSC inside a strategic management control package pp. 120-132

Nathalie Bénet, Aude Deville and Gerald Naro

Volume 19, issue 4, 2018

The influence of management accountants on managerial decisions pp. 442-464

Hans ten Rouwelaar, Jan Bots and Ivo De Loo

Occupational identities of management accountants: the role of the IT system pp. 465-482

Rafael Heinzelmann

Understanding Jordanian corporate reporting regulation change using strong structuration theory pp. 483-499

Khaldoon Al-Htaybat

Investors’ sentiment and accruals anomaly: European evidence pp. 500-517

Francisca Beer, Badreddine Hamdi and Mohamed Zouaoui

Determinants and impacts of risk disclosure quality: evidence from China pp. 518-536

Tamer Elshandidy, Lorenzo Neri and Yingxi Guo

Interpretative complexity and tax law changes: the taxation of corporate expenses in Portugal pp. 537-551

António Martins, Ana Dinis and Cidália Lopes

Efficacy of going concern prediction model for creditor oriented regime via liquidation pp. 552-573

Muhammad Irfan Javaid and Attiya Javid

Is internet reporting useful? Evidence from Egypt pp. 574-591

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

Mohammed Elgammal, Khaled Hussainey and Fatma Ahmed

CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption pp. 608-625

Amel Kouaib, Anis Jarboui and Khaireddine Mouakhar

Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait pp. 626-647

Issa Dawd

Earnings management and managerial ownership in private firms pp. 648-668

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

Ana Isabel Morais, Ana Fialho and Andreia Dionísio

Budget emphasis in small and medium-sized enterprises: evidence from Denmark pp. 351-364

Niels Sandalgaard and Christian Nielsen

The valuation implications of strategy in R&D-intensive industries pp. 365-382

Apostolos Ballas and Efthimios Demirakos

Small business social responsibility: the CSR4UTOOL web application pp. 383-400

Laura Corazza

Earnings management in the aftermath of the zero-earnings discontinuity disappearance pp. 401-422

Naser Makarem, Khaled Hussainey and Alaa Zalata

Investor reactions to restatements conditional on disclosure of internal control weaknesses pp. 423-439

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

Riadh Manita, Maria Giuseppina Bruna, Rey Dang and L’Hocine Houanti

CEO inside debt and the value of excess cash pp. 225-244

Mohamed Belkhir, Sabri Boubaker and Kaouther Chebbi

Investigating the associations between executive compensation and firm performance pp. 245-270

Nader Elsayed and Hany Elbardan

The control-ownership wedge and the survival of French IPOs pp. 271-294

Imen Derouiche, Syrine Sassi and Narjess Toumi

Does shareholder-oriented corporate governance reduce firm risk? Evidence from listed European companies pp. 295-311

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

Cristina Gaio and Inês Pinto

Volume 19, issue 1, 2018

Earnings quality across different reporting regimes pp. 2-19

Siming Liu and Len Skerratt

Corporate boards, ownership structures and corporate disclosures pp. 20-41

Abdalrhman Alnabsha, Hussein A. Abdou, Collins Ntim and Ahmed Elamer

The role of intangible assets and liabilities in firm performance: empirical evidence pp. 42-59

Abdifatah Ahmed Haji and Nazli Anum Mohd Ghazali

IFRS and value relevance pp. 60-80

Ahmed Kouki

Assessing and ranking the financial risk of municipal governments pp. 81-101

John M. Trussel and Patricia A. Patrick

Exploring forward-looking information in integrated reporting pp. 102-121

Elisa Menicucci

Exposing organizational tensions with a non-traditional budgeting system pp. 122-140

Nicolas Berland, Emer Curtis and Samuel Sponem

Management control system and strategy: the transforming role of implementation pp. 141-160

Graziano Coller, Maria Laura Frigotto and Ericka Costa

Does graphical reporting improve risk disclosure? Evidence from European banks pp. 161-180

Michael Jones, Andrea Melis, Silvia Gaia and Simone Aresu

Explaining implementation difficulties associated with activity-based costing through system uses pp. 181-198

Elodie Allain and Claude Laurin