Journal of Applied Accounting Research: Volume 18 Issue 1

Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures

Habiba Al-Shaer, Aly Salama, Steven Toms

The purpose of this paper is to examine the determinants of the volume of environmental disclosures and their quality, with particular focus on the role of audit committees (ACs…

Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure

Omar Juhmani

The purpose of this paper is to examine the relation between corporate governance (CG) and International Financial Reporting Standards (IFRS) disclosure one year before the…

Involving financial service providers in supply chain finance practices: Company needs and service requirements

Judith Martin, Erik Hofmann

The purpose of this paper is the analysis of reasons to involve financial service providers (FSPs) in the integrated management of supply chain flows through supply chain finance…

Analysts’ evaluation of KPI usefulness, standardisation and assurance

Susan Smith, Hans van der Heijden

The purpose of this paper is to examine analysts’ evaluations of usefulness of KPIs disclosed by UK corporates. The disclosure of KPIs, both financial and non-financial is driven…

The extent of compliance with FRS 101 standard: Malaysian evidence

Azhar Abdul Rahman, Mohd Diah Hamdan

The purpose of this paper is to investigate Malaysian companies’ compliance with mandatory accounting standards. Specifically, this study examines the efficacy of agency-related…

The perceived usefulness of financial information for decision making in Portuguese municipalities: The importance of internal control

Sónia Paula da Silva Nogueira, Susana Margarida Faustino Jorge

The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to…

Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks

Yosra Mnif Sellami, Marwa Tahari

The purpose of this paper is to investigate the compliance level of Islamic banks with disclosure accounting standards in some Middle East and North African countries, and most…