Journal of Applied Accounting Research

1999 - 2023

Current editor(s): Associate Professor Orthodoxia Kyriacou

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Volume 18, issue 4, 2017

The effect of CEOs’ characteristics on forward-looking information pp. 402-424

Rateb Alqatamin, Zakaria Ali Aribi and Thankom Arun

The relationships between reporting format, environmental disclosure and environmental performance pp. 425-444

Abeer Hassan and Xin Guo

The sticky cost phenomenon at the local government level: empirical evidence from Greece pp. 445-463

Sandra Cohen, Sotirios Karatzimas and Vassilios-Christos Naoum

Cash flow disaggregation and prediction of cash flow pp. 464-479

Ehsan Khansalar and Mohammad Namazi

BP plc 2010 – a case of linguistic legitimation? pp. 480-495

Gavin D’Northwood

Revising the budgeting model: challenges of implementation at a university pp. 496-510

Staci A. Kenno and Barbara Sainty

Volume 18, issue 3, 2017

Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis? pp. 274-297

Mehdi Mili, Jean-Michel Sahut and Frédéric Teulon

Board audit committee and corporate insolvency pp. 298-316

Kingsley Opoku Appiah and Chizema Amon

Understanding investors’ propensity to litigate pp. 317-340

Robert M. Cornell, Anne M. Magro and Rick C. Warne

A cross-cultural comparative study of internal auditor skills: UK vs Korea pp. 341-355

Inshik Seol, Joseph Sarkis and Zhihong (Rita) Wang

Tax-induced fiscal year extension and earnings management pp. 356-374

Dennis Sundvik

Relations between usage patterns of performance indicators and the role of individual firms in fresh fruit agri-food supply chains pp. 375-398

Antônio André Cunha Callado and Lisa Jack

Volume 18, issue 2, 2017

Achieving legitimacy through co-operative governance and social and environmental disclosure by credit unions in a developing country pp. 162-184

David M. Mathuva, Josephat K. Mboya and James B. McFie

Customer concentration, relationship, and debt contracting pp. 185-207

Ziyun Yang

Financial crisis, legal origin, economic status and multi-bank performance indicators pp. 208-222

Sulaiman Al Nasser Mohammed and Datin Joriah Muhammed

Management controls in an apparel group: an institutional theory perspective pp. 223-241

Sujeewa Damayanthi Doluwarawaththa Gamage and Tharusha Gooneratne

Real earnings management in public vs private firms in the GCC countries: a risk perspective pp. 242-260

Khalid Al-Amri, Saif Al Shidi, Munther Al Busaidi and Serkan Akguc

… and justice for all – cost fairness in Volkswagen’s product family pp. 261-271

David Müller

Volume 18, issue 1, 2017

Audit committees and financial reporting quality pp. 2-21

Habiba Al-Shaer, Aly Salama and Steven Toms

Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure pp. 22-41

Omar Juhmani

Involving financial service providers in supply chain finance practices pp. 42-62

Judith Martin and Erik Hofmann

Analysts’ evaluation of KPI usefulness, standardisation and assurance pp. 63-86

Susan Smith and Hans van der Heijden

The extent of compliance with FRS 101 standard: Malaysian evidence pp. 87-115

Azhar Abdul Rahman and Mohd Diah Hamdan

The perceived usefulness of financial information for decision making in Portuguese municipalities pp. 116-136

Sónia Silva Nogueira and Susana Margarida Faustino Jorge

Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks pp. 137-159

Yosra Mnif Sellami and Marwa Tahari

Volume 17, issue 4, 2016

Risk reporting during a crisis: evidence from the Egyptian capital market pp. 378-396

Mahmoud Marzouk

The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 100 pp. 397-420

Souhir Neifar, Khamoussi Halioui and Fouad Ben Abdelaziz

Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations pp. 421-439

Anis Maaloul, Walid Ben Amar and Daniel Zeghal

Retrievability bias in explaining the hurdle rate premium puzzle pp. 440-455

Mareike Hornung, Robert Luther and Peter Schuster

The use of generalized audit software by Egyptian external auditors pp. 456-478

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

Charles Francalanza and Emanuela Buttigieg

The governance-performance relationship: evidence from Ghana pp. 285-310

Andrews Owusu and Charlie Weir

The use of sustainability incentives in executive remuneration contracts pp. 311-330

Heba Abdelmotaal and Magdy Abdel-Kader

Corporate share repurchases in the UK pp. 331-355

Alpa Dhanani

Using international standards as a complement to overcome the unachieved nature of local GAAPs pp. 356-376

Mohamed Faker Klibi

Volume 17, issue 2, 2016

Articulating accounting principles pp. 118-135

Brian A. Rutherford

Discussion of “articulating accounting principles pp. 136-138

Brian Singleton-Green

The incremental information content of audit opinion pp. 139-169

Panayiotis Tahinakis and Michalis Samarinas

Audit quality and earnings management: evidence from Jordan pp. 170-189

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

Philmore Alleyne

How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks pp. 211-236

Panayotis Manganaris, Charalambos Spathis and Apostolos Dasilas

The impact of explicit CSR regulation: evidence from China’s mining firms pp. 237-258

Shidi Dong and Lei Xu

Volume 17, issue 1, 2016

Accrual-based and real earnings management before and after IFRS adoption pp. 2-23

Aikaterini C. Ferentinou and Seraina Anagnostopoulou

Sensemaking of post-acquisition changes in accounting and control pp. 24-42

Sinikka Moilanen

The expectation differences among stakeholders in the financial valuation fitness of auditors pp. 43-60

James DiGabriele

Intellectual capital reporting, leadership and strategic change pp. 61-83

Richard Slack and Matthias Munz

The information content of small business earnings pp. 84-96

Ramzi Benkraiem

The moderating effects of environmental risk of the industry on the relationship between corporate environmental and financial performance pp. 97-114

Natalia Semenova and Lars G. Hassel

Volume 16, issue 3, 2015

Fair value in financial statements after financial crisis pp. 312-332

Daniela Majercakova and Miroslav Skoda

Board’s financial incentives, competence, and firm risk disclosure pp. 333-358

Minna Martikainen, Juha Kinnunen, Antti Miihkinen and Pontus Troberg

Forecasting in Austrian companies pp. 359-382

Peter Hofer, Christoph Eisl and Albert Mayr

Impression management in annual reports of the largest European companies pp. 383-399

Lisa Maria Falschlunger, Christoph Eisl, Heimo Losbichler and Andreas Michael Greil

Risk management disclosure pp. 400-432

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

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

Md Khokan Bepari and Abu Taher Mollik

Visualisation of data in management accounting reports pp. 221-239

Bernhard Hirsch, Anna Seubert and Matthias Sohn

The relationship between recognised intangible assets and voluntary intellectual capital disclosure pp. 240-264

Frank Schiemann, Kai Richter and Thomas Günther

Corporate governance disclosure and share price accuracy pp. 265-286

Walaa Wahid ElKelish and Mostafa Kamal Hassan

Unusual patterns in reported segment earnings of US firms pp. 287-304

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 pp. 2-27

Ghassan H. Mardini, Louise Crawford and David M. Power

Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets pp. 28-57

Hichem Khlif, Khaled Samaha and Islam Azzam

Analyst earnings forecast revision activity around profit warnings across four European countries pp. 58-87

François Aubert and Waël Louhichi

The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany pp. 88-113

Nina Franzen and Barbara E. Weißenberger

Disclosure by Indian companies following corporate governance reform pp. 114-137

Santhosh Abraham, Claire Marston and Edward Jones

Board monitoring and internal control system disclosure in different regulatory environments pp. 138-164

Giovanna Michelon, Saverio Bozzolan and Sergio Beretta