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 14, issue 2, 2016

Market structure and performance of Malaysian banking industry pp. 158-177

Rossazana Ab-Rahim and Sheen Nie Chiang

Earnings quality and cost of debt: evidence from Portuguese private companies pp. 178-197

Cecília Rendeiro Carmo, José António Cardoso Moreira and Maria Cristina Souto Miranda

Cost-benefit analysis of IFRS adoption: developed and emerging countries pp. 198-229

Shigufta Hena Uzma

How to measure country-level financial reporting quality? pp. 230-265

Qingliang Tang, Huifa Chen and Zhijun Lin

Detecting fraudulent financial reporting using financial ratio pp. 266-278

Emie Famieza Zainudin and Hafiza Aishah Hashim

Board diversity and corporate social responsibility in Jordan pp. 279-298

Abdul Hadi Ibrahim and Mustafa Mohd Hanefah

Volume 14, issue 1, 2016

Corporate social responsibility and market value: evidence from Jordan pp. 2-29

Bilal Fayiz Omar and Nidal Omar Zallom

Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective pp. 30-48

Wasim K. AlShattarat and Muhannad A. Atmeh

Fair value accounting and the financial crisis: a literature-based analysis pp. 49-71

Elisa Menicucci and Guido Paolucci

The relationship between adherence of internal audit with standards and audit fees pp. 72-85

Abdulaziz Alzeban and Nedal Sawan

The determinants of bank profitability: empirical evidence from European banking sector pp. 86-115

Elisa Menicucci and Guido Paolucci

AASB 138: catalyst for managerial decisions reducing R&D spending? pp. 116-130

Natasja Steenkamp and Shaun Steenkamp

Compliance with international financial reporting standards: the case of listed firms in Ghana pp. 131-156

Kingsley Opoku Appiah, Dadson Awunyo-Vitor, Kwame Mireku and Christian Ahiagbah

Volume 13, issue 2, 2015

Impact of IPO grading on earnings management pp. 142-158

Yogesh Maheshwari and Khushbu Agrawal

Human capital disclosure, accounting numbers, and share price pp. 159-178

Katsuhiro Motokawa

Students’ awareness of the tripartite accounting in Bowen University, Iwo pp. 179-199

Femi Oladele

Corporate social responsibility reporting practices in banking companies in Bangladesh pp. 200-225

Md. Hafij Ullah and Mohammad Afjalur Rahman

The application of business risk audit methodology within non-Big-4 firms pp. 226-246

Imad Kutum, Ian Fraser and Khaled Hussainey

Insurance vsTakaful: identical sides of a coin? pp. 247-266

Hairul Suhaimi Nahar

Volume 13, issue 1, 2015

Corporate cash flow and dividends smoothing: a panel data analysis at Bursa Malaysia pp. 2-19

Apedzan Emmanuel Kighir, Normah Haji Omar and Norhayati Mohamed

Subjective probability and financial valuation: contrasting paradigms pp. 20-38

Masudul Choudhury

Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows pp. 39-65

Reza Janjani

Financial statement informativeness and intellectual capital disclosure pp. 66-90

Anis Maaloul and Daniel Zéghal

Currency risk impact on the financial performance of multilateral banks pp. 91-118

Philip Kamau, Eno L. Inanga and Kami Rwegasira

Economic growth and cost stickiness: evidence from Egypt pp. 119-140

Awad Elsayed Awad Ibrahim

Volume 12, issue 2, 2014

Fair value accounting and its usefulness to financial statement users pp. 102-116

Vera Palea

Earnings persistence and stock prices: empirical evidence from an emerging market pp. 117-134

Varun Dawar

Board and auditor interlocks and voluntary disclosure in annual reports pp. 135-160

Geert Braam and Lex Borghans

National culture and fraud risk: exploratory evidence pp. 161-176

Dessalegn Getie Mihret

Stock option modification under SFAS 123(R) pp. 177-195

Steven Balsam, Il-woon Kim, David Ryan and Hakjoon Song

Volume 12, issue 1, 2014

Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R) pp. 2-20

Ahmed Ebrahim and Bruce Bradford

Abnormal audit delays, earnings quality and firm value in the USA pp. 21-44

Sharad Asthana

Mis-alignment between IT knowledge/skills importance and IT knowledge/skills integration level into the accounting curriculum in Egypt pp. 45-61

Ayman M. Sabry Nokhal and Noor Azizi Ismail

Inflection points in the development of IAS 38 pp. 62-75

Nicoleta Maria Ienciu and Dumitru Matiş

Implications ofShariahon the voluntary disclosure of Indonesian listed companies pp. 76-98

Peni Nugraheni and Hairul Azlan Anuar

Volume 11, issue 2, 2013

Governance and performance reporting in Scottish charities pp. 112-130

Theresa Dunne

Adoption of AAOIFI accounting standards by Islamic banks of Bahrain pp. 131-142

Adel Mohammed Sarea and Mustafa Mohd Hanefah

The impact of audit committee existence and external audit on earnings management pp. 143-165

Sandra Alves

Complexity in the tax law and reported earnings: cost deduction in the Portuguese fiscal system pp. 166-178

António Martins

Factors influencing accountants' behavioural intentions to use and actual usage of enterprise resource planning systems in a global development agency pp. 179-200

Philmore Alleyne and Marcia Lavine

Volume 11, issue 1, 2013

Stock option fraud prevention in Islamic country: does corporate governance matter? pp. 4-28

Tariq Ismail and Zakia Abdelmoniem

Impact of banking regulation on risk and efficiency in Islamic banking pp. 29-50

Nafis Alam

An appraisal on the business success of entrepreneurialasnaf pp. 51-63

Amirul Afif Muhamat, Norlida Jaafar, Hardi Emrie Rosly and Hasman Abdul Manan

A probabilistic evolutionary learning model with epistemological meaning in Islamic economics and finance pp. 64-79

Masudul Alam Choudhury and Mostaq M. Hossain

Credit risk management pertaining to profit and loss sharing instruments in Islamic banking pp. 80-91

Zeyneb Hafsa Orhan Astrom

Efficiency of Islamic and conventional banks in Malaysia pp. 92-107

Farhana Ismail, M. Shabri Abd. Majid and Rossazana Ab. Rahim

Volume 10, issue 2, 2012

Corporate governance and income smoothing in China pp. 120-139

Chi‐Yih Yang, Boon Leing Tan and Xiaoming Ding

Corporate governance and access to interest bearing debt pp. 140-152

Husam Aldamen and Keith Duncan

The development of internal auditing in Ethiopia: the role of institutional norms pp. 153-170

Dessalegn Getie Mihret, Joseph M. Mula and Kieran James

Tax waiver year effect on earnings management practices in Malaysia pp. 171-189

Jafni Hashim, Mohd Nizal Haniff and Ibrahim Kamal Abdul Rahman

The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES) pp. 190-214

Francis Aboagye‐Otchere and Juliet Agbeibor

Volume 10, issue 1, 2012

A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations pp. 4-33

Mostafa Kamal Hassan

Towards a conceptual design for environmental and social cost identification and measurement system pp. 34-54

Neungruthai Nickie Petcharat and Joseph M. Mula

The Federal Energy Regulatory Commission and derivatives pp. 55-72

Karen Nunez

Mapping corporate disclosure theories pp. 73-94

Larissa von Alberti‐Alhtaybat, Khaled Hutaibat and Khaldoon Al‐Htaybat

Are impairment indicators and losses associated in Thailand? pp. 95-114

Pimpana Peetathawatchai and Kittima Acaranupong