Journal of Applied Accounting Research: Volume 25 Issue 1

Disclosure of auditor risk assessments in expanded audit reports

Karen-Ann M. Dwyer, Niamh M. Brennan, Collette E. Kirwan

This rich descriptive study examines auditors' client risk assessment (i.e. “key audit matters”/critical audit matters) disclosures in expanded audit reports of 328 Financial…

Does corporate environmental performance affect corporate biodiversity reporting decision? The Finnish evidence

Probal Dutta, Anupam Dutta

This study aims to examine whether there exists any relationship between corporate biodiversity reporting decision (CBRD) and corporate environmental performance (CEP).

Career development in management accounting: empirical evidence

Johannes Thaller, Christine Duller, Birgit Feldbauer-Durstmüller, Bernhard Gärtner

Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals…

Probability estimation in accounting: subjective numeracy matters

Yuqian Zhang, Juergen Seufert, Steven Dellaportas

This study examined subjective numeracy and its relationship with accounting judgements on probability issues.

Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda

Marko Kureljusic, Erik Karger

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…

Does CSR contribute to the financial sector's financial stability? The moderating role of a sustainability committee

Nurlan Orazalin, Cemil Kuzey, Ali Uyar, Abdullah S. Karaman

This study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a…

The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework

Saverio Petruzzelli, Francesco Badia

This article investigates the quality of stakeholder engagement (SE) process disclosure in the context of non-financial reporting (NFR) introduced by Directive 2014/95/EU (NFRD)…

Three lines model paradigm shift: a blockchain-based control framework

Nathalie Brender, Marion Gauthier, Jean-Henry Morin, Arber Salihi

While the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation…

Gender diversity and SDG disclosure: the mediating role of the sustainability committee

Giovanni Zampone, Giuseppe Nicolò, Giuseppe Sannino, Serena De Iorio

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also…