Journal of Applied Accounting Research: Volume 22 Issue 3

Directive 2014/95/EU: building a research agenda

Blerita Korca, Ericka Costa

This paper discusses the current state of research into Directive 2014/95/EU and non-financial disclosure (NFD), with the aim of offering a future research agenda.

Combining financial and ecological sustainability in bank capital regulations

Hye-jin Cho, Othmar M. Lehner, Rachatar Nilavongse

With the macroprudential approach, systemic risk is explained by a general equilibrium (GE) model. However, since on-balance-sheet and off-balance-sheet (OBS) risks are…

The impact of corporate governance on the relationship between earnings management and CEO compensation

Oheneba Assenso-Okofo, Muhammad Jahangir Ali, Kamran Ahmed

The study examines whether corporate governance moderates the relationship between CEO compensation and earnings management.

The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era

Walaa Wahid ElKelish

This paper investigates the relationship between information quality and stock returns during the International Financial Reporting Standards (IFRS 9) pre-adoption announcements…

Risk disclosure behaviour: evidence from the UK extractive industry

Stuart Mcchlery, Khaled Hussainey

This paper contributes to risk management research with reference to disclosure of risk specific information within the oil and gas industry. This paper provides empirical…

Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting

Babajide Oyewo

This study investigates the usage of modern management accounting techniques popularly referred to as “strategic management accounting” (SMA), and the extent to which innovation…

A profession in transition: actors, tasks and roles in AI-based accounting

Susanne Leitner-Hanetseder, Othmar M. Lehner, Christoph Eisl, Carina Forstenlechner

This article ties in with current debates on the digital transformation of society and the consequent work changes. Using an artificial intelligence (AI)-based accounting context…

The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world

Amr Elalfy, Olaf Weber, Sean Geobey

We investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors…