Journal of Applied Accounting Research: Volume 15 Issue 3

Room for improvement: the impact of bad losses on board quality

Mark B. Mulcahy

The purpose of this paper is to study the relationship between reporting a loss and changes in board quality. Low quality corporate governance is associated with adverse…

Board structure and supplementary commentary on the primary financial statements

Venancio Tauringana, Musa Mangena

The purpose of this paper is to investigate the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial…

The life cycle of initial public offering companies in China

Jia Liu, Dairui Li

The purpose of this paper is to identify the extent to which the company's post- initial public offering (IPO) outcome varies, along with the determinants of the post-IPO…

Reinforcing users’ confidence in statutory audit during a post-crisis period : An empirical study

Umar-Farook Aziz, Kamil Omoteso

The purpose of this paper is to examine the factors that are perceived as important for the statutory audit function to restore confidence in the financial statements, its value…

Company specific determinants of greenhouse gases disclosures

Lyton Chithambo, Venancio Tauringana

– The purpose of this paper is to investigate the relationship between company-specific factors and the extent of greenhouse gas (GHG) disclosures.

Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms

Jing Li, Musa Mangena

A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is…

Accounting for value and governance

Musa Mangena, Jia Liu