Journal of Applied Accounting Research: Volume 19 Issue 4

The influence of management accountants on managerial decisions

Hans ten Rouwelaar, Jan Bots, Ivo De Loo

The purpose of this paper is to investigate which factors stimulate or hinder the influence management accountants operating at the business unit (BU) level have on the decisions…

Occupational identities of management accountants: the role of the IT system

Rafael Heinzelmann

The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT system…

Understanding Jordanian corporate reporting regulation change using strong structuration theory

Khaldoon Al-Htaybat

The purpose of this paper is to investigate the change of the Jordanian corporate reporting requirements in 1998. The reasons as to why International Financial Reporting Standards…

Investors’ sentiment and accruals anomaly: European evidence

Francisca Beer, Badreddine Hamdi, Mohamed Zouaoui

The purpose of this paper is to examine whether investors’ sentiment affects accruals anomaly across European countries.

Determinants and impacts of risk disclosure quality: evidence from China

Tamer Elshandidy, Lorenzo Neri, Yingxi Guo

Few studies have focused on emerging markets owing to difficulties in identifying the real effect of disclosures on these economies. To fill this gap, the purpose of this paper is…

Interpretative complexity and tax law changes: the taxation of corporate expenses in Portugal

António Martins, Ana Dinis, Cidália Lopes

Autonomous taxation of expenses (ATE) is a special and contentious feature of corporate income taxation in Portugal. By taxing of an expanding set of corporate expenses, it has…

Efficacy of going concern prediction model for creditor oriented regime via liquidation: A MDA approach

Muhammad Irfan Javaid, Attiya Yasmin Javid

The purpose of this paper is to determine whether the original and the revised versions of the existing prediction models are the best tools for assessing the going concern…

Is internet reporting useful? Evidence from Egypt

Ahmed H. Ahmed, Ghassan H. Mardini, Bruce M. Burton, Theresa M. Dunne

The purpose of this paper is to explore the views of 18 users and preparers regarding the corporate internet reporting (CIR) practices of companies listed on the Egyptian Stock…

Corporate governance and voluntary risk and forward-looking disclosures

Mohammed M. Elgammal, Khaled Hussainey, Fatma Ahmed

The purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar.

CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption

Amel Kouaib, Anis Jarboui, Khaireddine Mouakhar

The purpose of this paper is to focus on the moderating effect of mandatory International Financial Reporting Standards (IFRS) adoption on the relationship between chief executive…

Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait

Issa Dawd

The purpose of this paper is to evaluate the mandatory and voluntary disclosure practice and its determinants in Kuwait, an emerging market that applies International Financial…

Earnings management and managerial ownership in private firms

Steve O’Callaghan, John Ashton, Lynn Hodgkinson

The purpose of this paper is to investigate two related questions. First, is earnings management behaviour in private firms related to managerial ownership and if so, what form…