Journal of Applied Accounting Research: Volume 20 Issue 1

Accounting information and financial institutions’ credit spreads: the case of Tunisia

Youssef Riahi, Yacine Hammami

The purpose of this paper is to investigate two research questions: do accounting reports provide information that helps bondholders assess credit risk of financial institutions…

The effect of audit quality on the pension risk – cost of equity relation

Robert Houmes, Daphne Wang, Thanh Ngo

The purpose of this paper is to empirically investigate how audit quality affects the cost of equity (COE) defined benefit pension risk relation. As an antecedent to these tests…

The resolution of audit-detected misstatements

Klaus Ruhnke, Martin Schmidt

The value of an audit lies in its ability to detect and correct misstatements in financial statements. The purpose of this paper is to investigate the resolution of detected…

Analyst coverage and future stock price crash risk

Guanming He, Lu Bai, Helen Mengbing Ren

Whether financial analysts play an effective role as information intermediaries and monitors has triggered a wide spread of debate among academics and practitioners to date. The…

The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management

Dennis Sundvik

The purpose of this paper is to explore whether principles-based vs rules-based accounting standards have an effect on measures of financial reporting quality and earnings…

The effect of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk of German companies

Souhir Neifar, Sebastian Utz

The purpose of this paper is to examine the influence of earnings management (EM) and tax aggressiveness (TA) on shareholder wealth and on stock price crash risk (SPCR) of German…

BSC inside a strategic management control package

Nathalie Bénet, Aude Deville, Gerald Naro

Kaplan and Norton proposed the strategy map as a way to overcome the weaknesses of the balanced scorecard (BSC), but this approach may not be enough. The purpose of this paper is…