Journal of Applied Accounting Research: Volume 24 Issue 1

Differential spillover effects of different non-audit fees on audit report lag

Kam-Wah Lai

Regulators treat all non-audit services the same by using a broad-brush approach which is reflected in the study of total non-audit fees in the same analyses or different…

Future-oriented disclosure and corporate value: the role of an emerging economy corporate governance

Kameleddine Benameur, Ahmed Hassanein, Mohsen Ebied A.Y. Azzam, Hany Elzahar

Kuwait has taken significant steps to reform its corporate governance (CG) by introducing the New Company Law (NCL) in 2013. This study investigates how this reform of CG…

Leveraging the balanced scorecard to reformulate the strategy of a performing arts theater: a stakeholders' perspective

Sharon Moores, Naqi Sayed, Camillo Lento, Gulraze Wakil

This study expands the performance management literature by developing a strategy map and balanced scorecard (BSC) for a large performing arts theater (PAT).

Audit quality and abolition of mandated joint-audits: evidence from Kuwait

Mitchell Van der Zahn, Imen Tebourbi

Statistical analysis is based on annual data collected from 132 Boursa Kuwait listed firms from 2016 to 2019 (i.e. yielding 528 firm-year observations). During the observation…

The use of visual presentations for integrated reports in the investment decision-making process

Arif Widyatama, I Made Narsa

This study aims to identify the effect of the format of a presentation and the form of information on the decision-making process of non-professional investors in Indonesia…

The contest for materiality. What counts as CSR?

Dirk Raith

The paper aims to show that materiality in the EU's non-financial reporting directive (NFRD) is an ambiguous concept, that its meaning is contested and that this contest for…

An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea

Hyoung Joo Lim, Dafydd Mali

Because no international accounting policy exists to mandate human capital (HC) information must be reported on financial reports, the association between workforce HC and firm…

Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms

Riffat Shaheen, Qi Luo, Hussaini Bala

This study aims to investigate the role of board gender diversity (BGD) in dividend payout decisions of politically embedded firms (PEFs) including government-linked firms (GLFs…

The impact of integrated reporting on financial performance in India: a panel data analysis

Sushila Soriya, Parthvi Rastogi

The study aims to determine the trend of Integrated Reporting (IR) practices and investigates its impact on operational performance (return on assets (ROA)) and firm value…