Journal of Applied Accounting Research

1999 - 2024

Current editor(s): Associate Professor Orthodoxia Kyriacou

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

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

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

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

Voluntary disclosure narratives: more research or time to reflect? pp. 84-89: Richard Slack and Philip Shrives
Exploring the use and users of narrative reporting in the online annual report pp. 90-108: N. Rowbottom and A. Lymer
Large share price movements, the disclosure of news and corporate governance pp. 109-132: 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: Matthew Bamber and Kevin McMeeking
Disclosure quality and stock returns in the UK pp. 154-174: Khaled Hussainey and Sulaiman Mouselli

Corporate social responsibility pp. 4-23: Elie Menassa
Reliance on multiple performance measures and manager performance pp. 24-42: 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: 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: Philip K. Law

CSR reporting and the UK financial services sector pp. 159-175: Robert Day and Thérèse Woodward
Formal corporate social responsibility reporting in Finnish listed companies pp. 176-207: Ulla Kotonen
The interrelationship between corporate income tax and corporate social responsibility pp. 208-223: Fátima David and Isabel Gallego
Evaluating extra‐financial reporting pp. 224-234: Jana Gebauer and Esther Hoffmann

Revisiting the expectations gaps after 15 years pp. 92-95: Rhoda Brown
Modelling issues in the relationship between audit and non‐audit fees pp. 96-108: Ismail Adelopo
Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process pp. 109-121: James DiGabriele
Does the expectation of finding deficiencies impact internal audit work? pp. 122-131: Arnold Schneider
Determinants of auditors' perceptions of the work needed in the audit of internet‐based financial reports in Egypt pp. 132-150: Tariq Ismail and Nermeen M. Sobhy

The association between dividend payout and outside directorships pp. 4-19: Basil Al‐Najjar and Khaled Hussainey
An exploration of managers' reasons for depreciation method choice in Egyptian companies pp. 20-32: Colin Dey, John Grinyer, Donald Sinclair and Hanaa El‐Habashy
The impact of IFRS on the European Union pp. 33-55: Susana Callao, Cristina Ferrer, José I. Jarne and José A. Laínez
Determinants of audit report lag pp. 56-86: H.A.E. Afify

The adoption of value‐based management in large UK companies pp. 148-167: S. Cooper and D. Crowther
Accounting measures of operating performance outcomes for Australian mergers pp. 168-180: Ben Lau, Alex Proimos and Sue Wright
Outsourcing decision under Utopian environment pp. 181-191: Amitava Ray, Bijan Sarkar and Subir Sanyal
Qualitative characteristics of financial reporting: a historical perspective pp. 192-202: Yousef Shahwan

Multi‐perspective strategic goal setting, performance reporting and organisational performance pp. 76-96: Errol R. Iselin, Lokman Mia and John Sands
Exploring the myth of customer relationship management pp. 97-111: Malcolm Smith and Sangeeta Lakhani
Developments in the public‐private partnership funding of Scottish schools pp. 112-125: Gwen Hannah
A historical analysis of the accounting development in Madagascar between 1900 to 2005 pp. 126-144: Pran Boolaky and Kumba Jallow

Developing sustainable reporting standards pp. 4-16: Güler Aras and David Crowther
Social disclosure and legitimacy in Premier League football clubs: the first ten years pp. 17-28: Richard Slack and Philip Shrives
A disclosure index to measure the quality of annual reporting by museums in New Zealand and the UK pp. 29-51: Ting Ling Wei, Howard Davey and David Coy
The management of interest rate risk: evidence from UK companies pp. 52-70: Alpa Dhanani, Suzanne Fifield, Christine Helliar and Lorna Stevenson