Journal of Financial Reporting and Accounting

2003 - 2023

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

From Emerald Group Publishing Limited
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Volume 16, issue 4, 2018

An institutional theory perspective on non-financial reporting pp. 490-521

Lina Dagilienė and Rūta Nedzinskienė

Risk reporting appraisal in post-revolutionary Tunisia pp. 522-542

Wael Hemrit

Mandatory IFRS adoption in Europe: effect on the conservative financial reporting pp. 543-563

Walid Guermazi and Halioui Khamoussi

A survey of capital budgeting practices used by firms in Barbados pp. 564-584

Philmore Alleyne, Shantelle Armstrong and Marissa Chandler

Public financial management reform: an ongoing journey towards good governance pp. 585-609

Fadi Alkaraan

Economic freedom and tax revenue performance in sub-Saharan Africa pp. 610-638

James Oladapo Alabede

The effects of audit quality on the costs of capital of firms in Ghana pp. 639-659

William Coffie, Ibrahim Bedi and Mohammed Amidu

On the value relevance argument pp. 660-676

Arthur Joseph Avwokeni

Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality pp. 677-693

Jamal Abu-Serdaneh

Corporate social responsibility disclosure level, external assurance and cost of equity capital pp. 694-724

Jessica Lee Weber

Stock mispricing and investment decisions: evidence from Pakistan pp. 725-741

Usman Muhammad, Sana Saleem, Anwar ul Haq Muhammad and Faiq Mahmood

Information content and informativeness of analysts’ report: evidence from Malaysia pp. 742-763

Hassanudin Mohd Thas Thaker, Azhar Mohamad, Nazrol Kamil Mustaffa Kamil and Jarita Duasa

Corporate governance, ethics, internal controls and compliance with IFRS pp. 764-786

Irene Nalukenge, Stephen Korutaro Nkundabanyanga and Joseph Mpeera Ntayi

Volume 16, issue 3, 2018

Auditor choice as a commitment device pp. 374-394

Akihiro Noda

Abnormal audit fees and accrual and real earnings management: evidence from UK pp. 395-416

Mohammad Alhadab

Do dividends announcements signal future earnings changes for Jordanian firms? pp. 417-442

Wasim Khalil Al-Shattarat, Basiem Khalil Al-Shattarat and Ruba Hamed

Determinants of ERM implementation: the case of Tunisian companies pp. 443-463

Sana Masmoudi Mardessi and Sonda Daoud Ben Arab

Determinants of Web-based disclosure in the Middle East pp. 464-489

Henda Abdi, Henda Kacem and Mohamed Ali Brahim Omri

Volume 16, issue 2, 2018

The role of the AFA coefficient as a new criterion in the long-run liaison between corporate liquidity and bank credit pp. 274-291

Ali Faruk Acikgoz, Sudi Apak, Nicholas Apergis and Sadi Uzunoglu

The influence of creative accounting on the credibility of accounting reports pp. 292-310

Essien Ekerette Akpanuko and Ntiedo John Umoren

Earnings management and corporate social responsibility: UK evidence pp. 311-332

Yousf Almahrog, Zakaria Ali Aribi and Thankom Arun

Do discretionary accruals affect firms’ corporate dividend policy? Evidence from France pp. 333-347

Anis Ben Amar, Olfa Ben Salah and Anis Jarboui

Do dimensions of corporate social responsibility affect earnings management? pp. 348-370

Anis Ben Amar and Salma Chakroun

Volume 16, issue 1, 2018

What determines the disclosure of managerial remuneration in India? pp. 2-23

Lakhwinder Singh Kang and Payal Nanda

Determinants of loan loss provisions of commercial banks in Malaysia pp. 24-48

Mohd Yaziz Mohd Isa, Yap Voon Choong, David Yong Gun Fie and Md. Zabid Hj Abdul Rashid

Implied expense theory in financial reporting: a steady-state approach pp. 49-83

Erkki Kalervo Laitinen

Determinants of segment reporting quality: evidence from EU pp. 84-107

Sameh Kobbi-Fakhfakh, Ridha Mohamed Shabou and Benoit Pigé

Corporate CAPEX and market capitalization of firms on Malawi stock exchange: an empirical study pp. 108-119

Byson Beracah Majanga

Information content of IFRS versus GAAP financial statements pp. 120-137

Robert C. Ricketts, Mark E. Riley and Rebecca Toppe Shortridge

Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations pp. 138-157

Juma Bananuka, Stephen Korutaro Nkundabanyanga, Irene Nalukenge and Twaha Kaawaase

Does corporate social responsibility reporting enhance shareholders’ value? pp. 158-178

Afzalur Rashid

Cultural values and students’ intentions of choosing accounting career pp. 179-196

İlhan Dalci and Hasan Özyapici

Regulatory capital funds and risk-sharing behavior in distressed financial conditions pp. 197-216

Mohd Yaziz Mohd Isa and Md. Zabid Hj Abdul Rashid

Do environmental-related disclosures help enhance investment recommendations? pp. 217-244

Habiba Al-Shaer

The effect of political-economic reform on the quality of financial reporting in Egypt pp. 245-270

Nargis Kaisar Boles Makhaiel and Michael Leslie Joseph Sherer

Volume 15, issue 3, 2017

Comparative study between IFRS and AAOIFI disclosure compliance pp. 269-292

Hana Ajili and Abdelfettah Bouri

Direct and mediated associations among earnings quality, book-tax differences and the audit quality pp. 293-316

Rakia Riguen Koubaa and Anis Jarboui

The main determinants of differences in compliance levels of disclosure items for IAS 16 in BIST pp. 317-332

Sabri Erdem, Esra Aslanertik and Bengü Yardimci

Is Egyptian corporate financial reporting becoming more conservative? pp. 333-346

Ahmed H. Ahmed and Khaled Hussainey

Exploring the relation between corporate reporting and corporate governance effectiveness pp. 347-366

Maali Kachouri and Anis Jarboui

Determinants of intellectual capital disclosure: evidence from India pp. 367-391

Bharathi Kamath

Volume 15, issue 2, 2017

Audit-related attributes, regulatory reforms and timely disclosure pp. 158-179

Khaled Samaha and Hichem Khlif

Classification shifting: impact of firm life cycle pp. 180-197

Neerav Nagar and Kaustav Sen

Measuring goodwill and noncontrolling interest under the new consolidation accounting standards pp. 198-207

James G.S. Yang and Frank J. Aquilino

Accounting students’ perceptions of important business communication skills for career success pp. 208-225

Ahmed Atef Oussii and Mohamed Faker Klibi

An analysis of SEC comment letters and IFRS pp. 226-244

Cheryl L. Linthicum, Andrew J. McLelland and Michael A. Schuldt

Does ownership structure affect the quality of auditor pair composition? pp. 245-263

Mishari M. Alfraih

Volume 15, issue 1, 2017

Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados pp. 2-21

Philmore Alleyne and Terry Harris

What values more? Agency costs or accrual quality pp. 22-38

Jagjit S. Saini, Onur Arugaslan and James DeMello

Restatements and accounting quality: a comparison between IFRS and US-GAAP pp. 39-58

Samir M. El-Gazzar and Philip M. Finn

The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses pp. 59-77

Mohammed Abdullah Ammer and Nurwati A. Ahmad-Zaluki

Event-specific earnings management: additional evidence from US M&A pre-and post-SOX pp. 78-98

Malek Alsharairi, Robert Dixon and Radhi Al-Hamadeen

Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia pp. 99-115

Azlan Amran, Hasan Fauzi, Yadi Purwanto, Faizah Darus, Haslinda Yusoff, Mustaffa Mohamed Zain, Dayang Milianna Abang Naim and Mehran Nejati

Internet financial reporting determinants: a meta-analytic review pp. 116-154

Ekramy Said Mokhtar