Journal of Financial Reporting and Accounting

2003 - 2023

Current editor(s): Prof. Aziz Jaafar and Prof Khaled Hussainey

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Volume 20, issue 5, 2021

Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? pp. 789-808

Husam Ananzeh, Hashem Alshurafat and Khaled Hussainey

Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya pp. 809-840

Geoffrey Injeni, Musa Mangena, David Mathuva and Robert Mudida

The impact of internet financial reporting on Egyptian company’s performance pp. 841-865

Amani Hussein and Ghadir Nounou

Corporate governance and firm performance: empirical evidence from Jordan pp. 866-896

Ahmad Yuosef Alodat, Zalailah Salleh, Hafiza Aishah Hashim and Farizah Sulong

Formal and informal sustainability reporting: an insight from a mining company’s subsidiary in Ghana pp. 897-925

Kwame Oduro Amoako, Isaac Oduro Amoako, James Tuffour and Emmanuel Opoku Marfo

Fair value accounting impact on decision-usefulness of accounting information: evidence from accounting standards update 2016–01 on the US insurance industry pp. 926-952

Scott McGregor

The short- and long-lived effects of IFRS mandate on IPO firms in emerging market economies pp. 953-978

Fouad Jamaani and Manal Alidarous

Analyzing earnings management preferences from business strategies pp. 979-993

Golrida Karyawati Purba, Cornelia Fransisca and Prem Lal Joshi

Web-based financial reporting, social media and information asymmetry: the case of Saudi Arabia pp. 994-1020

Foued Khlifi

Volume 20, issue 3/4, 2021

Adoption of integrated reporting in Sri Lanka: coverage and trend pp. 389-415

Thilini Cooray, Samanthi Senaratne, Nuwan Gunarathne, Roshan Herath and Dileepa Neelangi Samudrage

Do corporate attributes impact integrated reporting quality? An empirical evidence pp. 416-445

Olayinka Erin and Alex Adegboye

Factors associated with the voluntary disclosure of the integrated report in Brazil pp. 446-471

Ruhama Bezerra Fernandes and Alexandro Barbosa

Corporate governance and integrated reporting: evidence of French companies pp. 472-492

Abir Hichri

An empirical study on company’s perception of integrated reporting in India pp. 493-515

Nandita Mishra, Mohamed Nurullah and Adel Sarea

Stock market reactions to voluntary integrated reporting pp. 516-541

Yuzuka Nakajima and Yushi Inaba

Sustainability reporting and market value growth of quoted companies in Nigeria pp. 542-557

Oluwasikemi Janet Taiwo, Babatunde Ayodeji Owowlabi, Yemisi Adedokun and Grace Ogundajo

A systematic literature review on integrated reporting from 2011 to 2020 pp. 558-579

Sushila Soriya and Parthvi Rastogi

Systematic review of integrated reporting: recent trend and future research agenda pp. 580-598

Chijioke Nwachukwu

CSR or social impression management? Tone management in CSR reports pp. 599-617

Sourour Hamza and Anis Jarboui

Corporate social responsibility and tax avoidance: the case of French companies pp. 618-638

Souhir Abid and Saîda Dammak

Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies pp. 639-666

Henda Kacem and Mohamed Ali Brahim Omri

Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms pp. 667-692

Helmi A. Boshnak

Does intellectual capital efficiency improve the corporate social responsibility of Egyptian firms? pp. 693-711

Ahmed Elsayed Awad Bakry

Post-regulation effects on driving factors (no) environmental disclosures about greenhouse gas emissions in Italian companies pp. 712-733

Fabricia Silva Rosa, Alessio Bartolacelli and Rogério J. Lunkes

Do socially responsible managers forecast sales more accurately? pp. 734-752

Panagiotis Chronopoulos

Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand pp. 753-767

Muttanachai Suttipun and Thanyaorn Yordudom

Pay-performance sensitivity and corporate governance mechanisms: evidence from Tunisia pp. 768-787

Meriem Ghrab, Marjène Gana and Mejda Dakhlaoui

Volume 20, issue 2, 2021

Non-financial performance measures and pay-performance sensitivity pp. 185-214

MyoJung Cho and Salma Ibrahim

Big 4 auditors, bank earnings management and financial crisis in Africa pp. 215-232

Peterson Ozili

Product market competition, board gender diversity and corporate sustainability performance: international evidence pp. 233-260

Khairul Anuar Kamarudin, Akmalia M. Ariff and Wan Adibah Wan Ismail

Board governance, ownership structure and foreign investment in the Saudi capital market pp. 261-278

Mohammed Bajaher, Murya Habbash and Adel Alborr

Higher education challenges: accounting and finance academia in a research-led teaching universities pp. 279-296

Nevine El-Tawy and Magdy Abdel-Kader

Improving board diversity around the world: the role of institutional investors pp. 297-333

Badar Alshabibi

Completeness of the qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms: towards a revised conceptual framework pp. 334-351

Gareth Evans, Joanne Lusher and Stephen Day

Tax aggressiveness and the proportion of quantitative information in income tax footnotes pp. 352-370

Hanni Liu

Corporate governance and investment efficiency in Indonesia: the moderating role of industry competition pp. 371-384

Irenius Dwinanto Bimo, Engelbertha Evrantine Silalahi and Ni Luh Gde Lydia Kusumadewi

Volume 20, issue 1, 2021

Establishing the antecedents of accountant’s job satisfaction in an emerging market pp. 5-23

Ashish Varma and Gunjan Malhotra

The construction of audit partner’s judgment pp. 24-52

Alia Miledi

The effects of blockchain technology on the accounting and assurance profession in the UAE: an exploratory study pp. 53-71

Sonia Abdennadher, Rihab Grassa, Hareb Abdulla and Abdulla Alfalasi

Higher accounting education curriculum development: evidence from Tunisia pp. 72-96

Rim Khemiri and Mariam Dammak

The impact of the Tunisian Revolution and internal governance mechanisms on the extent of voluntary information disclosure pp. 97-126

Sameh Mekaoui, Emna Brahem and Hanen Moalla

Corporate governance and voluntary disclosure: evidence from India pp. 127-160

Rupjyoti Saha and Kailash Chandra Kabra

Familiness and R&D investments pp. 161-184

Salma Damak, Hela Ben Mbarek and Issal Haj-Salem

Volume 19, issue 5, 2021

The effect of audit committee characteristics on forward-looking disclosure pp. 689-706

Mohamad Rifai and Sylvia Veronica Siregar

Does ownership structure affect audit quality in countries characterized by a weak legal protection of the shareholders? pp. 707-724

Hamza Kamel Qawqzeh, Mohamed Mahmoud Bshayreh and Alaa Wasel Alharbi

Earnings management and audit quality at Damascus securities exchange: does managerial ownership matter? pp. 725-741

Zukaa Mardnly, Zinab Badran and Sulaiman Mouselli

The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt pp. 742-771

Laila Mohamed Alshawadfy Aladwey

Influence of firm size and firm age on classification shifting: an empirical study on listed firms in India pp. 772-792

Manish Bansal

Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia pp. 793-818

Gatot Soepriyanto, Sienny Tjokroaminoto and Arfian Erma Zudana

Investor relations in the era of social media: systematic literature review of social media as a strategic corporate disclosure tool pp. 819-838

Mohammed Nuseir and Amer Qasim

Do manufacturing firms in Bangladesh engage in earnings management to avoid losses? Further evidence using the governance elements as monitors pp. 839-860

Bishnu Kumar Adhikary, Ranjan Kumar Mitra and Mohammad Rajon Meah

Transposition of Directive 2014/95/EU – Do macroeconomic determinants affect non-financial reporting harmonisation? pp. 861-884

Cristina Alexandrina Stefanescu

Value relevance of earnings and book values during IFRS convergence period in India pp. 885-900

Anubha Srivastava and Harjum Muharam

Market incidence of carbon information disclosure in the oil and gas industry: the mediating role of financial analysts and governance pp. 901-920

Denis Cormier and Charlotte Beauchamp

The impact of simultaneous holdings of equity and debt on financial covenants in debt contracts pp. 921-938

Sungsil Lee

Corporate ethical behavior and the cost of equity capital: evidence from the world’s most ethical companies pp. 939-964

Rim Zouari-Hadiji and Yamina Chouaibi

Volume 19, issue 4, 2021

Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in Libya pp. 497-539

Sami Salem Elhossade, Hafez Abdo and Abdulsalam Mas’ud

IPO valuation using the price-multiple methods: evidence from Malaysia pp. 540-570

Chui Zi Ong, Rasidah Mohd-Rashid and Kamarun Nisham Taufil-Mohd

Analyzing business-failure-process risk: evidence from Finland pp. 571-595

Erkki K. Laitinen

The impact of boardroom internationalisation on online disclosures of S&P 500 pp. 596-614

Esam Shehadeh, Doaa Aly and Ibrahim Yousef

Corporate social responsibility and debt financing of listed firms: a quantile regression approach pp. 615-639

Kofi Mintah Oware and T. Mallikarjunappa

Corporate governance, ownership structure and firms’ financial performance: insights from Muscat securities market (MSM30) pp. 640-665

Abdelbaset Queiri, Araby Madbouly, Sameh Reyad and Nizar Dwaikat

Managerial ability and fair value accounting: evidence from nonfinancial firms pp. 666-685

Wray Bradley and Li Sun

Volume 19, issue 3, 2020

A proposed framework for implementing risk-based Shari’ah audit pp. 349-368

Suleiman Dalhatu Sani and Mustapha Abubakar

Do ownership structures affect risk disclosure in Islamic banks? International evidence pp. 369-391

Rihab Grassa, Nejia Moumen and Khaled Hussainey

Zakah compliance in Muslim countries: an economic and socio-psychological perspective pp. 392-411

Saeed Awadh Bin-Nashwan, Hijattulah Abdul-Jabbar, Saliza Abdul Aziz and Adel Sarea

Gender diversity and financial performance of Islamic banks pp. 412-433

Huthayfa Nabeel Jabari and Rusnah Muhamad

The impact of AAOIFI governance disclosure on Islamic banks performance pp. 434-454

Tawida Elgattani and Khaled Hussainey

An empirical investigation onwaqfgovernance practices inwaqfinstitutions in Malaysia pp. 455-473

Muhammad Iqmal Hisha Kamaruddin and Mustafa Mohd Hanefah

Critical assessment of Islamic financial assets pricing in South-East Asia: evidence from NARDL modelling pp. 474-494

Monsurat Ayojimi Salami

Volume 19, issue 2, 2020

A systematic literature review on AAOIFI standards pp. 133-183

Sherif El-Halaby, Sameh Aboul-Dahab and Nuha Bin Qoud

Intended use of IPO proceeds and initial returns pp. 184-210

Nurwati A. Ahmad-Zaluki and Bazeet Olayemi Badru

Classification shifting using discontinued operations and impact on core earnings: evidence from Japan pp. 211-233

Shu Inoue

The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt pp. 234-271

Jihen Eljammi Ayadi, Salma Damak and Khaled Hussainey

Intellectual capital: mediator of board of directors’ effectiveness and adoption of International Financial Reporting Standards pp. 272-298

Zainabu Tumwebaze, Juma Bananuka, Kassim Alinda and Kalembe Dorcus

The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study pp. 299-324

Wafa Sassi, Hakim Ben Othman and Khaled Hussainey

Financial reporting under economic policy uncertainty pp. 325-338

Peterson Ozili

Volume 19, issue 1, 2020

Corporate impact of carbon disclosures: a nonlinear empirical approach pp. 4-27

Maria Mora Rodríguez, Francisco Flores Muñoz and Diego Valentinetti

Internal audit quality: perceptions of Tunisian internal auditors an explanatory research pp. 28-54

Aida Krichene and Emna Baklouti

Does corporate tax aggressiveness explain future stock price crash? Empirical evidence from France pp. 55-76

Taher Hamza and Elhem Zaatir

The impact of corporate social responsibility on stock price volatility of the US banks: a moderating role of tax pp. 77-91

Mashiyat Tasnia, Syed Musa Syed Jaafar AlHabshi and Romzie Rosman

Diversification, corporate governance, regulation and bank risk-taking pp. 92-108

Ahmed Hunjra, Mahnoor Hanif, Rashid Mehmood and Loi Viet Nguyen

Corporate governance and earnings forecast accuracy in IPO prospectuses: an empirical analysis pp. 109-132

Faten Ben Ahmed, Bassem Salhi and Anis Jarboui