Journal of Applied Accounting Research: Volume 15 Issue 2

Fraudulent expense reporting: impact of manager responsiveness and social presence

Jacob Peng, Caroline O. Ford

The purpose of this paper is to explore the role of manager responsiveness and social presence in the decision to engage in fraudulent expense reporting. While research has…

Gender and motives for accountancy

Yasuo Nishiyama, Angelo A. Camillo, Robert C. Jinkens

The purpose of this paper is to investigate whether some motives for the choice of an accounting career, disproportionately stronger among women than among men, explain…

Lost revenues associated with going concern modified opinions in the Swedish audit market

Jan Svanberg, Peter Öhman

The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing…

Tax non-compliance among SMCs in Malaysia: tax audit evidence

Nor Azrina Mohd Yusof, Lai Ming Ling, Yap Bee Wah

The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and the…

Intangible assets in Germany : Analysis of the German stock market index DAX and a survey among the German Certified Public Accountants

Hannes Frey, Andreas Oehler

Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible…