Journal of Applied Accounting Research: Volume 24 Issue 5

Groups of politically connected firms, political uncertainty and earnings credibility in Pakistan

Fawad Ahmad, Michael Eric Bradbury, Ahsan Habib

This paper examines the influence of different types of political connections and political uncertainty on earnings credibility in Pakistan. Based on discernible differences…

The institutionalisation of social and environmental accounting practices in Europe

Simone Pizzi, Salvatore Principale, Roberta Fasiello, Francesca Imperiale

In the last few years, the European context has been characterised by a high degree of attention paid by policymakers, practitioners and academics to the effects related to the…

The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus

Manirul Islam, John Slof, Khaldoon Albitar

This study examines the effects of firm size on financial reporting quality (FRQ) through the mediating effects of audit committee (AC) quality and internal audit function (IAF…

Non-performing loans and bank performance: what role does corporate social responsibility play? A system GMM analysis for European banks

Rim Boussaada, Abdelaziz Hakimi, Majdi Karmani

This research investigated whether corporate social responsibility (CSR) can alleviate the negative effect of non-performing loans (NPLs) on bank performance.

Beware of the watchdog! Role communication in job advertisements for management accountants

Robert Rieg, Jan-Hendrik Meier, Carmen Finckh

Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles are sought and…

Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy

Arshad Hasan, Usman Sufi, Khaled Hussainey

This study aims to investigate the impact of risk committee characteristics on the risk disclosure of banking institutions in an emerging economy, Pakistan.

A pragmatist neoclassical accounting research agenda for identifiable intangibles

Brian A. Rutherford

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

Technical accounting resources as performative topoi for sustainability

Marie-Andrée Caron, Anne Fortin

The purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.

Shariah audit of Islamic Banks in Bangladesh: the present practice and the way forward

Md. Kausar Alam, Abu Umar Faruq Ahmad, Mezbah Uddin Ahmed, Md. Salah Uddin

The study explores the existing Shariah audit practice of Islamic banks (IBs) in Bangladesh aiming at providing suggestions for improvements on the detected shortfalls in the…

Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence

Yossra Boudawara, Kaouther Toumi, Amira Wannes, Khaled Hussainey

The paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.

Sustainability disclosures and corporate boards: a stakeholder approach to decision-making

Priti Yadav, Anshul Jain

The board of directors of an organization can contribute considerably to the transition to a sustainable global economy by accommodating environmental, social and governance (ESG…