Journal of Applied Accounting Research

1999 - 2023

Current editor(s): Associate Professor Orthodoxia Kyriacou

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

Fraudulent expense reporting: impact of manager responsiveness and social presence pp. 158-174: Jacob Peng and Caroline O. Ford
Gender and motives for accountancy pp. 175-196: 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: Jan Svanberg and Peter Öhman
Tax non-compliance among SMCs in Malaysia: tax audit evidence pp. 215-234: Nor Azrina Mohd Yusof, Lai Ming Ling and Yap Bee Wah
Intangible assets in Germany pp. 235-248: Hannes Frey and Andreas Oehler

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

Dividend taxation and the pricing of UK equities pp. 203-223: 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: Katrin Hohler
Cutting a good deal – UK Uncut, Goldman Sachs and the challenge to administrative discretion pp. 248-267: Malcolm David James
Fiscal year-end and non-lateral auditor switches pp. 268-292: Nancy Chun Feng

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

Stock price volatility and informational efficiency following the mandatory adoption of IFRS in Europe pp. 4-17: 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: Mahmoud Nassar, Husam Aldeen Al‐Khadash, Alan Sangster and Osama Mah’d
International Financial Reporting Standards and noise trading pp. 37-53: 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: Michela Cordazzo
Small businesses, share buybacks, tax auditing and the use of valuation methods pp. 74-85: António Martins
The costs and benefits of IFRS implementation in the UK and Italy pp. 86-101: Alison Fox, Gwen Hannah, Christine Helliar and Monica Veneziani

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

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

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