Journal of Applied Accounting Research
Issue(s) available: 73 – From Volume: 5 Issue: 1, to Volume: 25 Issue: 2
Corporate–NGO collaboration and CSR disclosure – the moderating role of corporate profitability
Waris Ali, J. George Frynas, Jeffrey WilsonThis research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level…
How does excess cash affect corporate financial performance?
Ismail KalashThis article analyzes the moderating role of investment opportunities, business risk and agency costs in shaping the nexus between excess cash and corporate performance.
Do investors care about greening in corporations? The role of eco-innovation and CSR committee
Abdullah S. Karaman, Ali Uyar, Rim Boussaada, Majdi KarmaniPrior studies mostly tested the association between carbon emissions and firm value in certain contexts. This study aims to advance the existing literature by concentrating on…
On the independence of audit committee in developing countries: evidence from Jordan
Salem Alhababsah, Ala’a AzzamThis study aims to investigate the extent to which audit committee (AC) members who are formally independent are truly independent in practice, and what challenges they face that…
The influence of financial flexibility on firm performance: the moderating effects of investment efficiency and investment scale
Wei Wu, Chau Le, Yulu Shi, Fadi AlkaraanFinancial flexibility and investment efficiency are of vital importance in strategic choices at boardrooms, particularly in post-crisis recovery strategies. This study examines…
Founder ownership concentration and risk disclosures: an emerging economy view
Surbhi Jain, Mehul RaithathaThis paper examines the impact of founder ownership concentration (FOC) on risk disclosures. It further investigates the moderating role of risk governance in the association…
Back to goodwill amortisation: impact of the 2016 Spanish regulation on the mispricing of listed firms
Fernando Ruiz-Lamas, David PeónThis article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing…
Organizational resilience of audit firms – evidence from the outbreak of the COVID-19
Jesper Haga, Kim IttonenThis paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created…
Top management characteristics and comprehensive focus on budgeting
Lili-Anne Kihn, Eva StrömThis study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure…
The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective
Imam Arafat, Suzanne Fifield, Theresa DunneThe current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure…
Banking research in the GCC region and agenda for future research – A bibliometric examination
Rajib Shome, Hany Elbardan, Hassan YazdifarThis paper provides a comprehensive review of the influential and intellectual aspects of the literature on the Gulf Cooperation Council (GCC) region's banking activities.
Economic policy uncertainty and cost rigidity: the moderating effects of government contracts and political connections
Hoyoung Kim, Maretno Agus HarjotoThis study examines the relationship between economic policy uncertainty (EPU) and managers' ex ante strategic choice on firms’ fixed and variable costs structure, i.e. cost…
Earnings management, investor sentiment and short-termism
Kléber Formiga Miranda, Márcio André Veras MachadoThis study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the…
Political alignment and corporate fraud: evidence from the United States of America
Adriana CordisThe paper investigates whether political geography, as measured by the degree of alignment of state politicians with the party of the USA President, has an impact on corporate…
Value relevance of compliance with IFRS 7: evidence from Canada
Yosra Mnif, Oumaima ZnazenThis paper aims to test whether the extent of compliance with International Financial Reporting Standards (IFRS) 7 requirements is value relevant and whether it influences the…
Differential reporting and earnings quality: is more better?
Mario DanieleWhen financial statements are public, the choice between alternative reporting regimes constitutes a signal that addresses external stakeholders. Generally, the choice of more…
The impact of the IFRS adoption reform on audit market concentration, auditor choice and audit quality
Michael Eric Bradbury, Oksana KimThe study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption…
Institutional investors' information needs in the context of the sustainable finance disclosure regulation (EU/2019/2088): the implications for companies' sustainability reporting
Maria Gebhardt, Anne Schneider, Marcel Seefloth, Henning ZülchThe paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The…
A corporate risk assessment and reporting model in emerging economies
Ghassem Blue, Omid Faraji, Mohsen Khotanlou, Zabihollah RezaeeThe growing business complexity has caused many risks (e.g. operational, financial, reputational, cybersecurity, regulatory and compliance) that threaten companies' sustainability…
Financial distress prediction in private firms: developing a model for troubled debt restructuring
Asad Mehmood, Francesco De LucaThis study aims to develop a model based on the financial variables for better accuracy of financial distress prediction on the sample of private French, Spanish and Italian…
The interplay of sustainability reporting and management control – an exploration of ways for dovetailing to develop reporting beyond accountability
Albert Anton Traxler, Daniela Schrack, Dorothea Greiling, Julia Feldbauer, Michaela LautnerCompanies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However…
Ownership structure and corporate tax avoidance: a structured literature review on archival research
Patrick VelteTo the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies…
The role of firm-level CSR governance characteristics as a driver of comprehensive CSR reporting – the moderating role of profitability
Waris Ali, Jeffrey Wilson, Amr Elalfy, Hina IsmailThis study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting…
Do retail and institutional investors react differently to earnings management? Evidence from Indian IPOs
V.P. Priyesh, Lukose P.J. JijoThis study investigates the impact of pre-IPO earnings management on investor demand in the Indian IPO market. It also examines whether earnings management by issuer firms affects…
Religiosity, financial distress and R&D accounting treatment in US context
Ines Gharbi, Mounira Hamed-Sidhom, Khaled HussaineyPrior research shows that religiosity affects the degree of managers' risk aversion. As a result, religious firms are less likely to invest in R&D activities. Moreover, US GAAP…
Public firm presence, growth opportunity and investment in fixed intangible assets of private UK firms
Albert Danso, Emmanuel Adu-Ameyaw, Agyenim Boateng, Bolaji IyiolaPrior studies suggest that, in an industry in which several public firms operate (i.e. greater public firm presence), uncertainty about business operations within the industry is…
Market reaction to mandatory sustainability disclosures: evidence from Singapore
Jerry ChenThis study aims to investigate the equity market reaction to sustainability disclosure measures derived from firms' inaugural sustainability reports following the implementation…
Tying the knot – linking bootstrapping and working capital management in established enterprises
Margaret Fitzsimons, Teresa Hogan, Michael Thomas HaydenBootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the…
Audit partner attributes and key audit matters readability
Gordon Mwintome, Joseph Akadeagre Agana, Stephen ZamoreThe authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports…
Does IFRS convergence affect the readability of annual reports by Indian listed companies?
R. Saravanan, Firoz Mohammad, Praveen KumarThe purpose of this study is to investigate the influence of IFRS convergence on annual report readability in an emerging market context, with an emphasis on the contents of…
Business strategy and the cost of equity: the mediating role of accounting information quality
Teddy Ossei Kwakye, Kamran AhmedThe study examines the mediating role of accounting information quality (AQ), a proxy for firms' information risk, in firms' business strategy and the cost of equity (COE) nexus…
An experimental study on the effect of penalties on employers' trust and employees' reciprocity and the moderating effect of communication
Heba Abdel-Rahim, Jing LiuThere is growing scholarly interest in the use of penalty in employment contracts which reduce employees' pay if the employee's performance does not meet a pre-specified…
EMAS III-based analysis of European eco-management for energy efficiency investments
Hasan Dinçer, Serhat Yuksel, Muhammad Ishaq M. Bhatti, Alexey MikhaylovThe aim is to analyze the European eco-management because the global warming has become a topical issue impacting the whole world. Individual countries are trying to minimize all…
Audit quality and classification shifting: evidence from UK and Germany
Muhammad Usman, Jacinta Nwachukwu, Ernest Ezeani, Rami Ibrahim A. Salem, Bilal Bilal, Frank Obenpong KwabiThe authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.
Accountability in French non-profit organizations: between paradox and complexity
Guillaume PlaisanceThis article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.
A deep learning-based SEM-ANN analysis of the impact of AI-based audit services on client trust
Awni RawashdehThe advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus…
Female directors' representation and intellectual capital efficiency: does institutional ownership matter?
Ghassan H. Mardini, Fathia Elleuch LahyaniThis study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its…
The impact of climate risk on accounting conservatism: evidence from developing countries
Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman, Khaled HussaineyThe authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries.
Effect of market-based regulations on corporate carbon disclosure and carbon performance: global evidence
Md Abubakar Siddique, Khaled Aljifri, Shahadut Hossain, Tonmoy ChoudhuryIn this study, the authors examine the relationships between market-based regulations and corporate carbon disclosure and carbon performance. The authors also investigate whether…
CSR disclosure and ownership structure: insights from a dynamic empirical framework using an emerging economy context
Dinesh Ramdhony, Saileshsingh Gunessee, Oren Mooneeapen, Pran BoolakyThis study examines the bi-directional relationship between corporate social responsibility disclosure (CSRD) and ownership structure through a dynamic empirical framework in an…
Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong
Ricky Chung, Lyndie Bayne, Jacqueline Louise BirtThe authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.
Corporate social responsibility decoupling: a systematic literature review and future research agenda
Shabana Talpur, Muhammad Nadeem, Helen RobertsThis paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined…
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou