Journal of Applied Accounting Research
Issue(s) available: 76 – From Volume: 5 Issue: 1, to Volume: 25 Issue: 5
Disaggregating air, water and renewable energy disclosures in developing economies: the role of regulatory impact and board characteristics
Anup Kumar Saha, Imran KhanThis study examines how board characteristics influence air, water and renewable energy (AWR) disclosures in an emerging economy. It argues for the necessity of separating these…
Managerial incentives and accounting quality: the role of ownership in banking
Mayank GuptaThe study investigates the influence of managerial discretion over accruals on banks' financial reporting quality. Furthermore, it examines the role of ownership in shaping…
The effect of disaggregated financial statements on potential nonprofit donors
Anthony Schmelzer, Frances A. Stott, Aaron Wilson, David M. StottThis study examines the effect that aggregated versus disaggregated financial statements has on a potential donor’s decision to donate to both large and small nonprofit…
Determining the optimal level of automation for cash flow forecasts
Lorenz Rossmann, Andreas Wald, Ronald GleichThe aim of this paper is to develop an approach for identifying the optimal level of automation by maximizing the level of automation and accuracy while addressing problem areas…
Tax planning and earnings management: their impact on earnings persistence
Yong Chen, Flora Niu, Tao ZengThis study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.
Does integrated reporting offer firms more legitimacy?
Manish BansalThe study delves into the impact of integrating reporting (IR) on three earnings management tools, namely classification shifting (CS), real-based earnings management (REM) and…
Greenhouse gas assurance and carbon emission performance in light of the auditor’s reputation and the country’s development level
Radwan Alkebsee, Ghassan H. Mardini, Jamel Azibi, Andreas G. Koutoupis, Leonidas G. DavidopoulosThe objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by…
A mixed methods study of influences on perceived budgeting accuracy in UK universities
Paul Cropper, Christopher CowtonThe accuracy of budgeting is important to fulfilling its various roles. The aim of this study is to examine perceptions of budgeting accuracy in UK universities and to identify…
Sustainability reporting in public–private hybrid organisations: a structured literature review
Lorenzo Ligorio, Fabio Caputo, Andrea VenturelliThe growing interest in sustainability reporting by management scholars is leading to new research fields. Among the different actors involved in non-financial disclosures, recent…
Corporate culture's influence on the transparency of financial reporting in Iran: an in-depth analysis of readability and tone
Javad RajabalizadehThis study investigates the influence of corporate culture on financial reporting transparency within Iranian firms.
Crowdability: a new configuration of accountability forms in crowdfunding campaigns of non-profit organisations
Ulpiana Kocollari, Andrea Girardi, Maddalena Cavicchioli, Alessia PedrazzoliThis study analyses how different forms of online accountability – hierarchical/individualising, hierarchical/calculative and socialising accountability – influence online…
Exploring the impact of organizational culture on governance transparency in audit firms: evidence from the United Arab Emirates emerging market
Walaa Wahid ElKelish, Atia Hussain, Muhammad Al Mahameed, Irsyadillah IrsyadillahThis study investigates the impact of organizational culture on the governance transparency of audit firms operating in the emerging market of the United Arab Emirates. The study…
The impact of board gender diversity on firm performance: does critical mass matter?
J.D. Jayaraman, R. Smita, Narasinganallur NilakantanThe study aims to investigate the impact of board gender diversity (BGD) on firm performance (FP) by testing two hypotheses – the existence of a positive relationship between BGD…
Information asymmetry and investment efficiency: the role of blockholders
Mubashir Ali Khan, Josephine Tan-Hwang Yau, Aitzaz Ahsan Alias Sarang, Ammar Ali Gull, Muzhar JavedThis study aims to examine the extent to which information asymmetry affects investment efficiency and whether the presence of blockholders moderate this relationship.
Earnings quality among private firms: evidence from the ELITE context
Giorgio Ricciardi, Pietro Fera, Nicola Moscariello, Elbano De NuccioRecent accounting literature claims that private firms’ heterogeneity influences the quality of earnings. Along with certain drivers of heterogeneity, private firms get involved…
A decade of international diversity in collaborative research published in highly ranked accounting journals
Renato Ferreira Leitão Azevedo, Isabel Lourenço, Jonas Oliveira, Manuel Castelo BrancoThis study examines the patterns of international diversity in collaborative research published in highly ranked accounting journals.
The effect of non-audit fees on interest payments classification shifting: does internal governance and firm financial well-being matter?
Mohamed Hessian, Alaa Mansour Zalata, Khaled HussaineyThis study examines the effect of non-audit fees (NAF) provisions on interest payments classification shifting. In addition, we investigate to what extent the NAF economic bonding…
Sustainability assurance joint provision and assurance statement readability: does the assurance provider gender diversity matter?
Yosra Mnif, Jihene KchaouThe primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance…
Sustainable development goals disclosure and analyst forecast quality
Giuseppe Nicolò, Giovanni Zampone, Giuseppe Sannino, Paolo Tartaglia PolciniThis study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.
How does movie foster experiential learning in auditing education?
Mohamed Omran, Zhiying Huang, Yan JinThis study explores virtual platforms’ capabilities, particularly emphasising the influence of educational movies embedded with lifelike narratives to serve as a potent medium for…
Board gender diversity and environmental material topics: Evidence from GRI-based reports in the Italian context
Riccardo Macchioni, Martina Prisco, Claudia ZagariaThis paper investigates whether board gender diversity is associated with the propensity to prioritize environmental issues in the material topic list on Global Reporting…
Does ownership structure drive the effect of CEO overconfidence on earnings quality?
Bilel Bzeouich, Florence Depoers, Faten LakhalThe purpose of this paper is to examine the effect of chief executive officer (CEO) overconfidence on earnings quality and the moderating role of ownership structure as a crucial…
Spending money is like water soaking into the sand: anticipating financial distress in Japanese professional football clubs
Sarthak Mondal, Daniel Plumley, Rob WilsonThis paper analyses J1 League and J2 League clubs during the period 2011–2020 to anticipate financial distress.
Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reporting
Seán O'Reilly, Ciarán Mac An Bhaird, Louise Gorman, Niamh M. BrennanThis research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).
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…
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…
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 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…
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…
ISSN:
0967-5426e-ISSN:
1758-8855ISSN-L:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou
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