Journal of Applied Accounting Research: Volume 24 Issue 2

The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia

Arfah Habib Saragih, Syaiful Ali

This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes.

An empirical evaluation of the impact of agency conflicts on the association between corporate governance and firm financial performance

Mohammed Sulaiman Hassan Kasbar, Nicholas Tsitsianis, Androniki Triantafylli, Colin Haslam

The study aims to predict and understand the conditions under which the association between corporate governance and a company's financial performance is positive or meaningful by…

Family firm competitiveness and owner involvement

Bonnie Buchanan, Minna Martikainen, Jussi Nikkinen

In many countries, small and medium-sizes enterprises (SMEs) are primarily responsible for wealth, economic growth, innovation and research and development. In this paper, the…

AI-powered information and Big Data: current regulations and ways forward in IFRS reporting

Susanne Leitner-Hanetseder, Othmar M. Lehner

With the help of “self-learning” algorithms and high computing power, companies are transforming Big Data into artificial intelligence (AI)-powered information and gaining…

Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland

Andreas Lindén, Othmar M. Lehner, Heimo Losbichler, Minna Martikainen

This paper examines whether ownership type has a moderating influence on dividend payouts during the COVID-19 pandemic crisis with respect to changes in profits. Future…

The fog index in accounting research: contributions and challenges

Ekaete Efretuei, Khaled Hussainey

The objective of this paper is to review the use of the fog index in accounting research.

Detecting earnings management: a comparison of accrual and real earnings manipulation models

Thi Thu Ha Nguyen, Salma Ibrahim, George Giannopoulos

The use of models for detecting earnings management in the academic literature, using accrual and real manipulation, is commonplace. The purpose of the current study is to compare…

Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy: international evidence

Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Akmalia Mohamad Ariff, Wan Nordin Wan-Hussin

This paper investigates whether board gender diversity and the strength of auditing and reporting standards are associated with analysts' forecast accuracy and whether the…

Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors

Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw Simpson

This paper aims to explore the role of public sectors auditors in strategically responding to institutional pressures to conduct a performance audit of Sustainable Development…