Journal of Applied Accounting Research: Volume 24 Issue 4

Can CSR mechanisms spur GRI adoption and restore its lost value relevance?

Monomita Nandy, Cemil Kuzey, Ali Uyar, Suman Lodh, Abdullah S. Karaman

This paper focuses exclusively on the drivers and consequences of Global Reporting Initiative (GRI) adoption in sustainability reports with a particular focus on corporate social…

Does family identity matter for earnings management? Evidence from private family firms

Charlotte Haugland Sundkvist, Tonny Stenheim

The purpose of this paper is to examine the role family identity and reputational concerns plays when private family firms engage in earnings management.

Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy

Hammed Afolabi, Ronita Ram, Khaled Hussainey, Monomita Nandy, Suman Lodh

The authors explore the behaviour and perspectives of SMEs' owners towards a greener economy and its implications for net zero carbon emissions target.

CEO gender and readability of annual reports: do female CEOs’ demographic attributes matter?

Sahar E-Vahdati, Javad Oradi, Jamal A. Nazari

This study examines the association between chief executive officer (CEO) gender and the readability of annual reports by considering some demographic attributes of female CEOs.

Corporate incentives for obtaining higher level of carbon assurance: seeking legitimacy or improving performance?

Alireza Rohani, Mirna Jabbour, Sulaiman Aliyu

With the growing attention around carbon emissions disclosure, the demand for external carbon assurance on emissions reports has been increasing by stakeholders as it provides…

Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos

Fadi Alkaraan, Mohamamd Albahloul, Khaled Hussainey

Companies documents such as annual reports incorporate narratives of repetitive rhetorical strategies as effective mechanisms adopted by companies' boardrooms to promote strategic…

Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods

Etienne G. Harb, Nohade Nasrallah, Rim El Khoury, Khaled Hussainey

Lebanon has faced one of the most severe financial and economic crises since the end of 2019. The practices of the Lebanese banks are blamed for dangerously exposing economic…

The applicability of machine learning algorithms in accounts receivables management

Marko Kureljusic, Jonas Metz

The accurate prediction of incoming cash flows enables more effective cash management and allows firms to shape firms' planning based on forward-looking information. Although most…