Journal of Applied Accounting Research: Volume 25 Issue 2

Financial integration and earnings management: evidence from emerging markets

Syed Zulfiqar Ali Shah, Fangyi Wan

This study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.

Does green innovation mediate corporate social responsibility and environmental performance? Empirical evidence from emerging markets

Mandella Osei-Assibey Bonsu, Yongsheng Guo, Xiaoxian Zhu

This paper examines the mediation role of green innovation in the relationship between corporate social responsibility and environmental performance of manufacturing firms in…

The impact of executives' compensation and corporate governance attributes on voluntary disclosures: Does audit quality matter?

Praveen Kumar

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary…

Using accounting theory to develop a theoretical model for credit card rewards programme transactions

Sophia Brink, Gretha Steenkamp

After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…

The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions

Hani Alkayed, Ibrahim Yousef, Khaled Hussainey, Esam Shehadeh

This article provides the first empirical study on the effects of the COVID-19 pandemic on sustainability reporting in US financial institutions using institutional, stakeholder…

Carbon media legitimacy in UK companies: actions or words?

Alireza Rohani, Mirna Jabbour

This study investigates whether carbon media legitimacy is influenced by carbon performance and/or carbon disclosure using a direct measure of carbon media legitimacy in UK…

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Saida Dammak, Manel Jmal Ep Derbel

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of…

Implications of the COVID-19 pandemic on internal auditing: a field study

Henry Jarva, Teresa Zeitler

The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to…

A difficult journey from enactment to implementation of local content policy: instigating factors and accountability mechanisms for achieving sustainable development

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

The study examines the instigating factors behind the development of the local content (LC) policy in Ghana and it further investigates the accountability mechanisms that drive…