Journal of Applied Accounting Research: Volume 23 Issue 3

Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment

Ahmad Khodamipour, Mahdi Askari Shahamabad, Fateme Askari Shahamabad

Many developed countries have been using environmental taxes in their economic systems for many years. These taxes have a great impact on reducing the environmental damages of…

IFRS adoption and financial reporting quality in the MENA region

Abdulbaset Ab Klish, Moade Fawzi Shaker Shubita, Junjie Wu

Global interest in adopting the International Financial Reporting Standards (IFRS) has risen rapidly; however, the Middle Eastern and North African (MENA) countries have reacted…

Non-financial variables related to governance and financial distress prediction in SMEs–evidence from Egypt

Yasmine M. Ragab, Mohamed A. Saleh

This study examines the effect of non-financial variables related to governance on the accuracy of financial distress prediction among Egyptian listed small and medium-sized…

Impact of corporate life cycle on misclassification practices: evidence from IFRS adoption in India

Manish Bansal

The study aims to examine the impact of the firm life cycle on the misclassification practices of Indian firms. The study also examines the impact of International Financial…

Revisiting earnings quality and bank efficiency among East African developing economies: do systemic banking and financial crises matter?

David Mutua Mathuva, Moses Nzuki Nyangu

In this paper, the authors investigate whether the systemic local banking crises (LBCs) and global financial crisis (GFC) impact the association between bank profit efficiency and…

National culture and public-sector budgeting: the mediating role of country-level institutions using a structural equation modeling approach

Hamid Zarei, Hassan Yazdifar, Mohsen Dahmarde Ghaleno, Navidreza Namazi

Despite cultural dimensions being included in hundreds of business and management research studies, there have been relatively few studies in public-sector accounting that include…

Utilizing the social cognitive career theory in understanding students' choice in selecting auditing as a career: evidence from Ghana

Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Amoako Kwarteng, Paul Muda, Prince Sunu

The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career.

Creating sustainability reports that matter: an investigation of factors behind the narratives

Habiba Al-Shaer, Khaldoon Albitar, Khaled Hussainey

This paper aims to provide a novel approach to examine sustainability report narratives by considering key features of these narratives including, forward-looking content, risk…