Journal of Applied Accounting Research: Volume 12 Issue 1

Cost accounting systems structure and information quality properties: an empirical analysis

Sandra Cohen, Efrosini Kaimenaki

This paper aims to explore the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and…

A cross‐country analysis of IFRS reconciliation statements

Suzanne Fifield, Gary Finningham, Alison Fox, David Power, Monica Veneziani

One of the most fundamental changes to affect financial reporting in recent years has been the introduction of International Financial Reporting Standards (IFRS). This paper aims…

Board of directors' independence and executive compensation disclosure transparency: Canadian evidence

Walid Ben‐Amar, Daniel Zeghal

This paper aims to investigate the relationship between board of directors' independence and executive compensation disclosures transparency.

Ownership structure, corporate governance and dividend performance on the Ghana Stock Exchange

Godfred A. Bokpin

This paper aims to document the interaction between ownership structure, corporate governance and dividend performance on the Ghana Stock Exchange (GSE).

Organizational culture and performance: the role of management accounting system

Adebayo Agbejule

This study aims to examine the combined effect of the interactive and diagnostic management accounting system (MAS) use and organizational culture on performance. Using the…

A new company descriptor takes us into a new era

Rebecca Marsh