Journal of Applied Accounting Research

1999 - 2024

Current editor(s): Associate Professor Orthodoxia Kyriacou

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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