Journal of Applied Accounting Research: Volume 18 Issue 3

Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis?

Mili Mehdi, Jean-Michel Sahut, Frédéric Teulon

The purpose of this paper is to study the impact of the ownership structure and board governance on dividend policy in emerging markets. The authors test whether the effects of…

Board audit committee and corporate insolvency

Kingsley Opoku Appiah, Chizema Amon

The purpose of this paper is to examine whether the presence, expertise, independence, size and meetings of the audit committee (AC) have an effect on corporate insolvency.

Understanding investors’ propensity to litigate: The role of perceived reporting flexibility and assessed management responsibility for harmful events

Robert M. Cornell, Anne M. Magro, Rick C. Warne

The purpose of this paper is to examine investors’ propensity to litigate when harmful events occur subsequent to accounting choices. Consistent with Culpable Control Theory, the…

A cross-cultural comparative study of internal auditor skills: UK vs Korea

Inshik Seol, Joseph Sarkis, Zhihong (Rita) Wang

Based on the theoretical development by House et al. (2004), the purpose of this paper is to investigate the cross-cultural differences of internal auditors’ perceptions on the…

Tax-induced fiscal year extension and earnings management

Dennis Sundvik

The purpose of this paper is to examine three different responses to the Finnish 2005 tax reform that, among other things, reduced the corporate tax rate and hiked dividend…

Relations between usage patterns of performance indicators and the role of individual firms in fresh fruit agri-food supply chains

Antônio André Cunha Callado, Lisa Jack

The purpose of this paper is to report the use of performance metrics among 121 Brazilian agribusiness companies, with the aim of helping accountants and academics to understand…