Journal of Applied Accounting Research: Volume 21 Issue 4

Editorial

David Naranjo-Gil, Antonio Davila, Nikola Petrovic

The effects of length of service and ethical ideologies on moral development and behavioral intentions: A study among Brazilian public sector tax auditors

Ricardo Malagueño, Sudarshan Pillalamarri, Amaury José Rezende, Marcelo Botelho da Costa Moraes

The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public…

Influence of online hotel reviews on the fit between strategy and use of management control systems: A study among small- and medium-sized hotels in Brazil

Rogério J. Lunkes, Daiane Antonini Bortoluzzi, Marcielle Anzilago, Fabricia Silva da Rosa

The purpose of this paper is to analyze the influence of online hotel reviews (OHRs) on the fit between strategy and use of the management control system (MCS) in small- and…

Disclosure of intangible liabilities: comparative study of the banking sectors in Panama and Colombia

Edila Eudemia Herrera Rodríguez, Iván Andrés Ordóñez-Castaño

This research examines the likelihood that Panamanian and Colombian banks listed on their respective stock exchanges voluntarily disclose intangible liabilities based on such…

Earnings management to avoid earnings boosts

Naser Makarem, Clare Roberts

The purpose of this study is to investigate whether earnings boosts before the year end trigger earnings management. It examines whether firms that substantially outperformed…

The impact of business strategy on corporate cash policy

Efstathios Magerakis, Dimitris Tzelepis

The purpose of this study is to explore the association between cash holdings and business strategy for nonfinancial and nonutility US firms over the period from 1970 to 2016.

Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt

Awad Elsayed Awad Ibrahim, Tarek Abdelfattah, Khaled Hussainey

The authors examine whether managers switch from artificial income smoothing using discretionary accruals to real income smoothing around corporate governance reform in Egypt.

Auditor's report, auditor's size and value relevance of accounting information

Ahmad Abdollahi, Yasser Rezaei Pitenoei, Mehdi Safari Gerayli

The present study sets out to examine the effect of auditor's report and audit firm size on the value relevance of accounting information of the companies listed on the Tehran…

Key audit matter and auditor liability: evidence from auditor evaluators in Thailand

Thanyawee Pratoomsuwan, Orapan Yolrabil

This study examines the effects of key audit matter (KAM) disclosures in auditors' reports on auditor liability in cases of fraud and error misstatements using evaluators with…

The evolution of a management control package: a retrospective case study

Terje Berg, Dag Øivind Madsen

This paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors…

Practitioner views of goodwill accounting under US GAAP

Jani Saastamoinen, Arsen Djatej, Kati Pajunen, M. David Gorton

Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor…

Accruals quality and leverage adjustments

Dominique Dufour, Philippe Luu, Pierre Teller

This paper analyses the role of accounting information quality on leverage adjustments. More specifically, the authors investigate whether a better accounting information leads to…