Accounting Research Journal: Volume 32 Issue 3

Bandits and bounties: the intersection of information search and investment decisions

Anthony A. Meder, Steven Schwartz, Richard Young

This paper aims to describe two scenarios where the problem of information search interacts with the firm’s investment decisions. Investment decisions cannot be made separately…

Quality and quantity of FTSE-100 segmental information reporting

Ghassan H. Mardini, Sameh Ammar

This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review…

Political competition and debt: evidence from New Zealand local governments

Bikram Chatterjee, Sukanto Bhattacharya, Grantley Taylor, Brian West

This paper aims to investigate whether the amount of local governments’ debt can be predicted by the level of political competition.

Material weakness disclosures and restatements: value of external auditor attestation

Binod Guragai, Paul D. Hutchison

The purpose of this study is to examine the value of auditor attestation in internal control over financial reporting (ICFR) disclosures. The authors argue that internal control…

Implementation of risk management and corporate sustainability in the Canadian oil and gas industry: An evolutionary perspective

Kalinga Jagoda, Patrick Wojcik

With the increasingly complex global environment companies are facing increased regulations. Financial and social risks are often overlooked but the key in establishing the…

Are family firms more optimistic than non-family firms?

Xuan Huang, Fei Kang

The purpose of this study is to investigate how family ownership affects the disclosure tone of firm earnings press releases.

Corporate voluntary carbon disclosure strategy and carbon performance in the USA

Ragini Rina Datt, Le Luo, Qingliang Tang

This study aims to examine whether good carbon performers disclose more carbon information overall than poor performers, and if yes, how firms select different types of carbon…

The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana

William Coffie, Ibrahim Bedi

This study aims to investigate the effects of international financial reporting standards (IFRS) adoption and firm size on auditors’ fees determination in the Ghanaian financial…

Board gender composition, dividend policy and COD: the implications of CEO duality

Samuel Jebaraj Benjamin, Pallab Biswas

This study aims to examine whether CEO duality affects the association between board gender composition, dividend policy and cost of debt (COD).

Post-regulation effect on factors driving environmental disclosures among Chinese listed firms

Kemi Yekini, Ismail Adelopo, Yan Wang, Surong Song

The purpose of this study is to re-examine the factors that affect the level of environmental information disclosures (EID) following the issuance of the “Environmental…

The long-term effect of economic value added adoption on the firm’s business decision

Cherif Guermat, Ismail U. Misirlioglu, Ahmed M. Al-Omush

This study aims to examine the long-term effects of adopting economic value added (EVA) as a compensation tool on managers’ behaviour.

Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia

Noorul Azwin Binti Md Nasir, Muhammad Jahangir Ali, Kamran Ahmed

This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors investigate…

Country-level corporate governance and protection of minority shareholders’ rights: Evidence from African countries

Otuo Serebour Agyemang, Mavis Osei-Effah, Samuel Kwaku Agyei, John Gartchie Gatsi

This paper aims to examine how country-level corporate governance structures influence the level of protection of minority shareholders’ rights in the context of Africa.