Accounting Research Journal: Volume 36 Issue 1

Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university

Nader Elsayed, Hazem Ramadan Ismael, Shahriar M. Saadullah

Drawing on experiential learning theory (ELT), this study aims to examine students’ performance and perceptions after performing an experiential learning activity (ELA) by…

Climate-related financial disclosure in integrated reporting: what is the impact on the business model? The case of Poste Italiane

Graziana Galeone, Grazia Onorato, Matilda Shini, Vittorio Dell’Atti

Sustainable development has become a strategic priority for companies. The purpose of this study is to explain what paths a company can take to reconfigure its business model and…

The assurance providers’ role in improving the independent assurance statement quality on sustainability reporting

Senny Harindahyani, Dian Agustia

This study aims to investigate the effect of assurance provider types on the independent assurance statement quality of Asian companies' sustainability report (SR) and examine…

The effect of intellectual capital on audit fees stickiness

Mahdi Salehi, Ahmadreza Asadian, Ehsan Khansalar

This study aims to evaluate the effects of intellectual capital (IC) efficiency and its components on audit fee stickiness (AFS), such as human capital (HC), organisational…

The impact of tone management on investor judgments: evidence from ICFR reports

Matthew Starliper

In preparing company financial statements, management is required to evaluate internal controls and disclose any material weaknesses in the internal control over financial…

The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation

Zuhair Barhamzaid

This study aims to investigate the impact of accounting regulation (AR) on good news (GNs) recognition and conditional conservatism (CC), using the Chinese experiment in the 2006…