Journal of Financial Reporting and Accounting

2003 - 2023

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

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Volume 18, issue 4, 2020

Is corporate disclosure of environmental performance indicators reliable or biased information? A look at the underlying drivers pp. 661-686

Hani Tadros, Michel Magnan and Emilio Boulianne

A review of the influence of political connections on management’s decision in non-US settings pp. 687-705

Ines Amara and Hichem Khlif

Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors pp. 707-728

Saoussen Boujelben and Sameh Kobbi-Fakhfakh

The Big-4’s influence on rules-based accounting standards pp. 729-755

Amy K. Lysak

A review on textual analysis of corporate disclosure according to the evolution of different automated methods pp. 757-777

Bijitaswa Chakraborty and Titas Bhattacharjee

Analysts’ forecasts between last consensus and earning announcement date pp. 779-793

Weiqi Zhang, Huong Ha and Hui Ting Evelyn Gay

The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan pp. 795-812

Amneh Alkurdi and Ghassan H. Mardini

Volume 18, issue 3, 2020

Financial reporting quality and share price movement-evidence from listed companies in Bangladesh pp. 425-458

Md. Mamunur Rashid

Socio-emotional wealth preservation and KPI voluntary disclosure quality pp. 459-482

Saoussen Boujelben and Chourouk Boujelben

Timeliness and persistence of conservative earnings in an emerging market pp. 483-503

Afsheena P. and Shijin Santhakumar

Related party transactions and earnings management in Jordan: the role of ownership structure pp. 505-531

Mohammad Alhadab, Modar Abdullatif and Israa Mansour

Web-based disclosure and the cost of debt: MENA countries evidence pp. 533-561

Henda Abdi and Mohamed Ali Brahim Omri

Earnings persistence and predictability within the emerging economy of Georgia pp. 563-589

Erekle Pirveli

The effectiveness of insider trading disclosure policies: US and EU comparison pp. 591-614

Maha Khemakhem Jardak and Hamadi Matoussi

Financial statement comparability and cash holdings: the mediating role of disclosure quality and financing constraints pp. 615-637

Mohammadreza Mehrabanpour, Omid Faraji, Reza Sajadpour and Mohammad Alipour

Financial-tax reporting conformity, tax avoidance and corporate social responsibility pp. 639-659

Abdullah Alsaadi

Volume 18, issue 2, 2020

The impact of changes in cash flow statement items on audit fees: evidence from Iran pp. 225-249

Mahdi Salehi, Masoumeh BehrouziYekta and Hossein Rezaei Ranjbar

Asset-based recognition criteria: a comprehensive view pp. 251-275

Nevine El-Tawy

Audit certification, earnings management and risk governance: a moderated-mediation analysis pp. 277-299

Imen Fakhfakh and Anis Jarboui

Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC pp. 301-324

Ayman E. Haddad, Fatima Baalbaki Shibly and Ruwaidah Haddad

IFRS adoption, corporate governance and management earnings forecasts pp. 325-342

Khawla Hlel, Ines Kahloul and Houssam Bouzgarrou

Chief executive officer retirement and auditor’s risk assessment pp. 343-361

Salau Olarinoye Abdulmalik, Noor Afza Amran and Ayoib Che-Ahmad

Internal control and real earnings management in the French context pp. 363-387

Sonda Wali and Sana Mardessi Masmoudi

Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership pp. 389-422

Collins Sankay Oboh, Solabomi Omobola Ajibolade and Olatunde Julius Otusanya

Volume 18, issue 1, 2020

The determinants of AAOIFI governance disclosure in Islamic banks pp. 1-18

Tawida Elgattani and Khaled Hussainey

Matching of expenses in financial reporting: a matching function approach pp. 19-50

Erkki Kalervo Laitinen

Challenges in auditing fair value measurement and accounting estimates pp. 51-75

Babajide Oyewo, Ebuka Emebinah and Romeo Savage

CEO characteristics and earnings management: empirical evidence from France pp. 77-110

Dhouha Bouaziz, Bassem Salhi and Anis Jarboui

R&D disclosures and earnings management pp. 111-130

Nadia Lakhal and But Dedaj

Disclosure readability of firms investigated for books-and-records infractions pp. 131-145

Christopher Demaline

Cross-country determinants of IFRS for SMEs adoption pp. 147-168

Salma Damak-Ayadi, Nesrine Sassi and Moujib Bahri

Sticky cost behavior and its implication on accounting conservatism: a cross-country study pp. 169-197

Yosra Makni Fourati, Rania Chakroun Ghorbel and Anis Jarboui

The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange pp. 199-222

Mahdi Salehi, Fariba Jahanbin and Mohammad Sadegh Adibian

Volume 17, issue 4, 2019

Have accounting measures lost their usefulness after the 2008 global financial crisis? pp. 589-603

Hesham I. Almujamed and Mishari M. Alfraih

Quantitative impacts of mandatory integrated reporting pp. 604-634

Elaine Conway

The state of IFRS in Africa pp. 635-649

Vincent Tawiah

Earnings management and corporate investment efficiency: does the board of directors matter? pp. 650-670

Bilel Bzeouich, Faten Lakhal and Neila Dammak

Sustainability reporting and integrated reporting perspectives of Thai-listed companies pp. 671-694

Neungruthai Petcharat and Mahbub Zaman

Volume 17, issue 3, 2019

Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks pp. 365-382

Peni Nugraheni and Erlinda Nur Khasanah

Firm characteristics and compliance with IAS/IFRS pp. 383-410

Ali Alnaas and Afzalur Rashid

Profit or loss? On the determinants of net income of United States college football programs pp. 411-431

Peter Omondi-Ochieng

Value relevance of R&D reporting in India: significance of intangible intensity pp. 432-448

Pooja Kumari and Chandra Sekhar Mishra

The effect of outside blockholders on earnings management around seasoned equity offerings in French listed companies on the SBF120 pp. 449-467

Abir Jerbi Maatougui and Khamoussi Halioui

Resistive factors of delaying IFRS adoption in Saudi Arabia listed firms pp. 468-497

Amal Yamani and Adel Almasarwah

An examination of the impact of compliance with internal audit standards on financial reporting quality pp. 498-518

Abdulaziz Alzeban

The value relevance of accounting information in the MENA region pp. 519-536

Doaa El-Diftar and Tarek Elkalla

Impact of IAS 39 reclassification on income smoothing by European banks pp. 537-553

Peterson Ozili

Has traditional accounting information lost its relevance? pp. 554-570

Kingsley Opoku Appiah and Owusu Acheampong

The impact of related party transactions on firm value pp. 571-588

Ahmed A. Diab, Ahmed Aboud and Arafat Hamdy

Volume 17, issue 2, 2019

The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia pp. 170-200

Khurram Ashfaq and Zhang Rui

The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran pp. 201-221

Mahdi Salehi, Farzaneh Komeili and Ali Daemi Gah

Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management? pp. 222-248

Mohammed Amidu and Haruna Issahaku

Approaching public sector transparency through an integrated reporting benchmark pp. 249-270

Cristina Silvia Nistor, Cristina Alexandrina Stefanescu, Tudor Oprisor and Andrei Razvan Crisan

Effect of eliminating mandatory reconciliation requirements for foreign issuers in the U.S pp. 271-291

Gaurav Kumar and Jagjit S. Saini

Board composition and corporate reporting on internet: Indian evidence pp. 292-319

Akasha Sandhu and Balwinder Singh

An empirical investigation of determinants of sustainability report assurance in France pp. 320-342

Yosra Mnif Sellami, Nada Dammak Ben Hlima and Anis Jarboui

The relationship between the extent of online financial disclosure and profitability of Islamic banks pp. 343-362

Abdalmuttaleb Musleh Al-Sartawi and Sameh M. Reda Reyad

Volume 17, issue 1, 2019

The adoption of integrated reporting: a developing country perspective pp. 2-23

Juma Bananuka, Zainabu Tumwebaze and Laura Orobia

Strategic investment acquisitions performance in UK firms: the impact of managerial overconfidence pp. 24-41

Nour Adel and Fadi Alkaraan

Principal–principal agency conflict and information quality in China pp. 42-59

Raheel Safdar, Naveed Iqbal Chaudhry, Sultan Sikandar Mirza and Yan Yu

Earnings relevance changes post the Egyptian revolution crisis pp. 60-79

Sara Abdallah

How Facebook influences non-professional investors’ affective reactions and judgments pp. 80-103

Maia Farkas and Walied Keshk

Corporate ownership concentration and financial reporting quality pp. 104-132

Neal Arthur, Huifa Chen and Qingliang Tang

The influence of Egyptian context on the trade-off between earnings management approaches pp. 133-168

Nargis Kaisar Boles Makhaiel