Journal of Applied Accounting Research: Volume 22 Issue 4

Corporate social responsibility, firm value and life cycle: evidence from Southeast Asian countries

Tifanny Dwijaya Hendratama, Yu-Chuan Huang

This study extends related research on corporate social responsibility (CSR) into the less-researched realm of Southeast Asia setting by investigating the role of life cycle…

Anchoring and adjustment effects on audit judgments: experimental evidence from Switzerland

Philipp Henrizi, Dario Himmelsbach, Stefan Hunziker

The purpose of this study is to illustrate the potentially detrimental effects on audit decision-making of certain judgmental heuristics, which can lead to systematic judgmental…

Managing both the empowering and constraining effects of performance measurement: a levers of control perspective

Aurélien Ragaigne

This study aims to investigate the empowering and constraining effects of performance measurement. The levers of control perspective emphasises the fact that interactive processes…

Corporate social responsibility and firm performance: does institutional quality matter?

Majdi Karmani, Rim Boussaada

The purpose of this paper is to investigate whether institutional quality influences the corporate social responsibility (CSR) and firm performance (FP) relationship.

The determinants of CEO compensation: new insights from United States

Ahmed Bouteska, Salma Mefteh-Wali

The purpose of this paper is to examine the determinants of CEO compensation for sample of the US firms. It emphasizes the presence of executive compensation persistence and the…

Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital

Elisabeth Albertini, Fabienne Berger-Remy, Stephane Lefrancq, Laurence Morgana, Miloš Petković, Elisabeth Walliser

This research aims to contribute to the current discussion led by international accounting bodies on intellectual capital narratives. Before setting a standard, a preliminary step…

The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey

Mine Aksoy, Mustafa Kemal Yilmaz, Nuraydin Topcu, Özgür Uysal

The purpose of this study is to investigate the effects of ownership structure, board attributes and eXtensible Business Reporting Language (XBRL) on annual financial reporting…

Integrated reporting and board characteristics: evidence from top Australian listed companies

Mohamed Omran, Dinesh Ramdhony, Oren Mooneeapen, Vishaka Nursimloo

Drawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities…