Accounting Research Journal: Volume 35 Issue 6

Corporate board diversity and carbon disclosure: evidence from France

Fathia Elleuch Lahyani

This study aims to examine the association between carbon disclosure and board diversity by drawing on a multiple theoretica frameworks that embody five dimensions, namely, board…

The impact of the adoption of international accounting and auditing standards on corruption perception

Elisabeth Penti Kurniawati, Didi Achjari

This study aims to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. In addition, this study examines the…

The impact of reducing reporting requirements on audit quality, auditor effort and auditor conservatism

Essam Elshafie

This study aims to examine the effect of reducing disclosure and auditing requirements on audit quality, auditor effort and auditor conservatism. The Jumpstart Our Business…

Planning comprehensiveness and resource consumption in Chinese small enterprises

Robert C. Rickards, Rolf Ritsert

This paper explores the comprehensiveness of management accountants’ planning and the resource consumption associated with it in Chinese small enterprises (SEs).

Has the fever left a burn?A study of the impact of COVID-19 remote working arrangements on public accountants’ burnout

Kathleen M. Bakarich, Amanda S. Marcy, Patrick E. O’Brien

This study aims to investigate the effects of COVID-19 working arrangements on role stress, burnout and turnover intentions in public accounting professionals. Additionally, while…

Impact of XBRL adoption on financial reporting quality: a global evidence

Vincent Tawiah, Hela Borgi

This paper aims to examine the effect of eXtensible Business Reporting Language (XBRL) adoption on financial reporting quality at the country-level (developing and developed…

Management-control-system configurations in medium-sized mechanical-engineering firms: an exploratory analysis

Fabio Santini, Luca Elisei, Teemu Malmi, Luca Scrucca

Interest has grown in how management controls operate together as a package of interrelated mechanisms. This study aims to contribute to the topic by focusing on a single industry…