Journal of Applied Accounting Research: Volume 21 Issue 3

Investigating the impact of macro-economic changes on auditors' assessments of audit risk: a field study

Abdelmoneim A. Awadallah, Haitham M. Elsaid

The study aims at examining whether or not poor macro-economic conditions can lead auditors to change their risk management policies when performing an audit.

Mandatory integrated reporting disclosure and corporate misreporting

Thinh Gia Hoang, Trang Kieu Vu, Ha Tuyet Nguyen, Hiep Ngoc Luu

This paper aims to enrich our understanding of whether mandatory IR adoption lures firm into misreporting or forces them to reduce it.

BSC and long-term deployment: an actors' perspective

Pierre-Laurent Bescos, Aude Deville, Philippe Foulquier

This paper examines the roles of the balanced scorecard (BSC) in a long-term perspective and with a large deployment along numerous hierarchical levels. For this purpose, we use a…

Adherence to expense report approval control: an application of the theory of planned behavior

Sylvie Héroux, Anne Fortin, Céline Goupil

This study aims to identify sociocognitive determinants of managers' adherence to the expense report approval control. A behavioral view of control was adopted, drawing on the…

The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy

Michela Cordazzo, Paola Rossi

Following the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible…

The relationship between the audit committee, internal audit and firm performance

Abdulaziz Alzeban

This study explores the role played by audit committees (ACs) in illuminating the effectiveness of internal audit (IA) as a facilitator of the achievement of organisational goals…

The information content of discretionary accruals during systemic crises

Nicola Moscariello, Pietro Fera, Ettore Cinque

By analyzing the relationship between discretionary accruals and information asymmetry throughout the latest global financial crisis, this paper deepens our understanding of the…

Measuring labour tax avoidance and undeclared work: evidence from tax-avoidant offending firms

Diego Ravenda, Maika Melina Valencia-Silva, Josep Maria Argiles-Bosch, Josep García-Blandón

This paper develops novel proxies for labour tax avoidance (LTAV) and tests their validity within a sample of 189 labour tax-avoidant offending firms (LTAOFs) accused of evading…

The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach

Elsa Pedroso, Carlos F. Gomes

The purpose of this paper is to present and validate a multidimensional approach to measure the effectiveness of management accounting systems.

Risk disclosure, income smoothing and firm risk

Hend Monjed, Salma Ibrahim

Evidence on whether firms with higher risk choose a more transparent or more opaque risk reporting strategy in their annual reports is mixed. A potential explanation is that firms…

Network analysis in accounting research: an institutional and geographical perspective

Ali Uyar, Merve Kılıç, Mehmet Ali Köseoğlu

The objective of this study is to explore the accounting research network among institutions and countries globally and to contribute to the knowledge development in accounting…

Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model

Ahmad Nasseri, Sajad Jamshidi, Hassan Yazdifar, David Percy, Md Ashraful Alam

With suitable optimization criteria, hybrid models have proven to be efficient for preparing portfolios in capital markets of developed countries. This study adapts and…