Journal of Applied Accounting Research: Volume 20 Issue 2

Internal auditors’ perceptions of the function’s ability to investigate fraud

Sourour Hazami-Ammar

The purpose of this paper is to examine the relation between internal audit function (IAF) characteristics and organizational variables and IAF’s self-investigation about fraud…

Detecting manager’s fraud risk using text analysis: evidence from Iran

Alireza Rahrovi Dastjerdi, Daruosh Foroghi, Gholam Hossain Kiani

In accounting and finance, researchers have used many ways to detect manager’s fraud risk. Until now, many researchers have used some data mining methods in these two fields to…

Bank earnings management using commission and fee income: The role of investor protection and economic fluctuation

Peterson K. Ozili, Erick Outa

The purpose of this paper is to investigate whether banks use commission and fee (CF) income to manage reported earnings as an income-increasing or income smoothing strategy.

The impact of accounting regulation on non-profit revenue recognition

Charles A. Barragato

The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are…

Improving the effectiveness of predictors in accounting-based models

Duarte Trigueiros

Financial ratios are routinely used as predictors in modelling tasks where accounting information is required. The purpose of this paper is to discuss such use, showing how to…