Journal of Applied Accounting Research: Volume 23 Issue 5

Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter?

Amal Hamrouni, Mondher Bouattour, Nadia Ben Farhat Toumi, Rim Boussaada

The current study aims to investigate the relation between corporate social responsibility (CSR) and information asymmetry, as well as the moderating effect of board…

Contextual factors moderating the impact of strategic management accounting on competitive advantage

Babajide Oyewo

This study investigates the influence of six interrelated contextual factors, namely organisational structure, quality of information technology, business strategy in terms of…

The impact of corporate social responsibility on firm financial performance: does audit quality matter?

Anissa Dakhli

The purpose of this paper is to investigate the relation between corporate social responsibility (CSR) and firm financial performance, and how audit quality moderates this…

Asymmetric financial reporting quality and firm size: conditional evidence from an emerging market

T.G. Saji

The mandatory adoption/convergence of IFRS has increased the information quality of reported earnings in equity markets across the globe. The purpose of the study is to explore…

How to de-bias investment judgements–unpacking bias and possible remedies in a capital investment context

Andreas Scherm, Bernhard Hirsch, Matthias Sohn, Miriam Maske

Research on biases in investment decision-making is indubitably important; however, studies in this context are relatively scarce. Unpacking bias has received attention in the…

Is conditional conservatism a source of deviations of financial statements from Benford's Law?

Tri Tri Nguyen, Chau Minh Duong, Nguyet Thi Minh Nguyen

In this paper, the authors examine the association between conditional conservatism and deviations of the first digits of financial statement items from what are expected by…

Audit partner workload, gender and audit quality

Yosra Mnif, Imen Cherif

The paper aims to investigate the relation between the auditor's workload (LogAPW) and audit quality. Further, it explores whether the presence of a female audit partner…

Managerial compensation and fixed intangible assets investment: the role of managerial ownership and firm characteristics

Emmanuel Adu-Ameyaw, Linda Hickson, Albert Danso

This study examines how cash and stock bonus compensations influence top executives to allocate a firm's resources to fixed intangible assets investment and the extent to which…

Unraveling the existence of the necessity and sufficiency of accounting information

Serge Agbodjo, Konan Anderson Seny Kan, Solomon George Zori, Khaled Hussainey

The authors illustrate accounting information's effects in terms of necessity and sufficiency, using a set-theoretic approach, and highlight how the approach complements…

Corporate social responsibility and earnings quality in family firms

Emna Brahem, Florence Depoers, Faten Lakhal

The purpose of this paper is to investigate the relationship between corporate social responsibility and earnings quality, specifically in family firms.

The impact of the board of directors on corporate social performance: a multivariate approach

Camélia Radu, Nadia Smaili, Adela Constantinescu

This study investigates the relation between the board of directors' attributes and corporate social performance. The authors examine three board of directors: characteristics…