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A mixed methods study of influences on perceived budgeting accuracy in UK universitiesPaul Cropper, Christopher CowtonJournal of Applied Accounting Research, Vol. ahead-of-print, No. ahead-of-print,...
View ArticleThe impact of corporate governance on narrative disclosure tone: a machine...
The impact of corporate governance on narrative disclosure tone: a machine learning approachArshad Hasan, Usman Sufi, Mahmoud Elmarzouky, Khaled HussaineyJournal of Applied Accounting Research, Vol....
View ArticleDoes integrated reporting offer firms more legitimacy?
Does integrated reporting offer firms more legitimacy?Manish BansalJournal of Applied Accounting Research, Vol. ahead-of-print, No. ahead-of-print, pp.-The study delves into the impact of integrating...
View ArticleDisaggregating air, water and renewable energy disclosures in developing...
Disaggregating air, water and renewable energy disclosures in developing economies: the role of regulatory impact and board characteristicsAnup Kumar Saha, Imran KhanJournal of Applied Accounting...
View ArticleThe influence of marine ecological compensation policy on enterprises’...
The influence of marine ecological compensation policy on enterprises’ environmental investmentXiongfeng Pan, Shenghan FengJournal of Applied Accounting Research, Vol. ahead-of-print, No....
View ArticleDetermining the optimal level of automation for cash flow forecasts
Determining the optimal level of automation for cash flow forecastsLorenz Rossmann, Andreas Wald, Ronald GleichJournal of Applied Accounting Research, Vol. ahead-of-print, No. ahead-of-print, pp.-The...
View ArticleSustainability reporting in public–private hybrid organisations: a structured...
Sustainability reporting in public–private hybrid organisations: a structured literature reviewLorenzo Ligorio, Fabio Caputo, Andrea VenturelliJournal of Applied Accounting Research, Vol....
View ArticleManagerial incentives and accounting quality: the role of ownership in banking
Managerial incentives and accounting quality: the role of ownership in bankingMayank GuptaJournal of Applied Accounting Research, Vol. ahead-of-print, No. ahead-of-print, pp.-The study investigates the...
View ArticleExploring the impact of organizational culture on governance transparency in...
Exploring the impact of organizational culture on governance transparency in audit firms: evidence from the United Arab Emirates emerging marketWalaa Wahid ElKelish, Atia Hussain, Muhammad Al Mahameed,...
View ArticleThe effect of disaggregated financial statements on potential nonprofit donors
The effect of disaggregated financial statements on potential nonprofit donorsAnthony Schmelzer, Frances A. Stott, Aaron Wilson, David M. StottJournal of Applied Accounting Research, Vol....
View ArticleGreenhouse gas assurance and carbon emission performance in light of the...
Greenhouse gas assurance and carbon emission performance in light of the auditor’s reputation and the country’s development levelRadwan Alkebsee, Ghassan H. Mardini, Jamel Azibi, Andreas G. Koutoupis,...
View ArticleDirect and indirect effects of unconditional conservatism on investment...
Direct and indirect effects of unconditional conservatism on investment efficiencyFiorenza Meucci, Adele Caldarelli, Marco MaffeiJournal of Applied Accounting Research, Vol. ahead-of-print, No....
View ArticleTax planning and earnings management: their impact on earnings persistence
Tax planning and earnings management: their impact on earnings persistenceYong Chen, Flora Niu, Tao ZengJournal of Applied Accounting Research, Vol. ahead-of-print, No. ahead-of-print, pp.-This study...
View ArticleOrganizational resilience of audit firms – evidence from the outbreak of the...
Organizational resilience of audit firms – evidence from the outbreak of the COVID-19Jesper Haga, Kim IttonenJournal of Applied Accounting Research, Vol. 26, No. 6, pp.244-270This paper examines the...
View ArticleTop management characteristics and comprehensive focus on budgeting
Top management characteristics and comprehensive focus on budgetingLili-Anne Kihn, Eva StrömJournal of Applied Accounting Research, Vol. 26, No. 6, pp.223-243This study examines how the strong emphasis...
View ArticleFinancial distress prediction in private firms: developing a model for...
Financial distress prediction in private firms: developing a model for troubled debt restructuringAsad Mehmood, Francesco De LucaJournal of Applied Accounting Research, Vol. 26, No. 6, pp.205-222 This...
View ArticleTying the knot – linking bootstrapping and working capital management in...
Tying the knot – linking bootstrapping and working capital management in established enterprisesMargaret Fitzsimons, Teresa Hogan, Michael Thomas HaydenJournal of Applied Accounting Research, Vol. 26,...
View ArticleThe interplay of sustainability reporting and management control – an...
The interplay of sustainability reporting and management control – an exploration of ways for dovetailing to develop reporting beyond accountabilityAlbert Anton Traxler, Daniela Schrack, Dorothea...
View ArticleDifferential reporting and earnings quality: is more better?
Differential reporting and earnings quality: is more better?Mario DanieleJournal of Applied Accounting Research, Vol. 26, No. 6, pp.139-159When financial statements are public, the choice between...
View ArticleFinancial analysts’ use of industry specific stock valuation models
Financial analysts’ use of industry specific stock valuation modelsLars OlbertJournal of Applied Accounting Research, Vol. 26, No. 6, pp.108-138The purpose of this paper is to explore the...
View ArticleEarnings quality among private firms: evidence from the ELITE context
Earnings quality among private firms: evidence from the ELITE contextGiorgio Ricciardi, Pietro Fera, Nicola Moscariello, Elbano De NuccioJournal of Applied Accounting Research, Vol. 26, No. 6,...
View ArticleCorporate culture's influence on the transparency of financial reporting in...
Corporate culture's influence on the transparency of financial reporting in Iran: an in-depth analysis of readability and toneJavad RajabalizadehJournal of Applied Accounting Research, Vol. 26, No. 6,...
View ArticleAccounting practitioners’ perspectives on small- and medium-sized...
Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reportingSeán O'Reilly, Ciarán Mac An Bhaird, Louise Gorman, Niamh M. BrennanJournal of...
View ArticleSustainable development goals disclosure and analyst forecast quality
Sustainable development goals disclosure and analyst forecast qualityGiuseppe Nicolò, Giovanni Zampone, Giuseppe Sannino, Paolo Tartaglia PolciniJournal of Applied Accounting Research, Vol. 26, No. 6,...
View ArticleWhen are going concern audit opinions more informative? An analysis of...
When are going concern audit opinions more informative? An analysis of auditor reasons and ex post accuracyVikram Desai, Joung W. Kim, Allison Kristina Beck, Renu Desai, Robin RobertsJournal of Applied...
View ArticleIFRS 16 and firms’ risk in emerging markets: the impact of managerial...
IFRS 16 and firms’ risk in emerging markets: the impact of managerial overconfidenceKarim Mansour, Emad Sayed, Khaled HussaineyJournal of Applied Accounting Research, Vol. ahead-of-print, No....
View ArticleThe influence of ESG on mergers and acquisitions decisions and organisational...
The influence of ESG on mergers and acquisitions decisions and organisational performance in UK firms: comparison between financial and non-financial sectorsOmotayo Olaleye Feyisetan, Fadi Alkaraan,...
View ArticleGreenhouse gas emissions and quality of financial reporting: evidence from...
Greenhouse gas emissions and quality of financial reporting: evidence from the EUEmmanuel Constantine Mamatzakis, Panagiotis TzouvanasJournal of Applied Accounting Research, Vol. ahead-of-print, No....
View ArticleDoes industry sensitivity affect the relationship between board diversity and...
Does industry sensitivity affect the relationship between board diversity and ESG performance? Fresh evidence from the G-7 countriesMarian H. Amin, Heba Ali, Ehab K. A. MohamedJournal of Applied...
View ArticleBank accounting conservatism and capital management
Bank accounting conservatism and capital managementRaffaela Casciello, Marco Maffei, Fiorenza MeucciJournal of Applied Accounting Research, Vol. ahead-of-print, No. ahead-of-print, pp.-The aim of this...
View ArticleSocial cognitive career theory and accounting students’ intentions to pursue...
Social cognitive career theory and accounting students’ intentions to pursue an auditing careerCletus Agyenim-Boateng, Lexis Alexander Tetteh, John Kwaku Mensah Mawutor, Amoako Kwarteng, Daniel...
View ArticleThe impact of financial distress on capital structure following Egypt's...
The impact of financial distress on capital structure following Egypt's currency flotation: the moderating role of board characteristics and ownership structureMohamed Zaki Balboula, Mona Ahmed...
View ArticleThe influence of accounting practices on financial performance: Evidence from...
The influence of accounting practices on financial performance: Evidence from French farmsGeoffroy Enjolras, Philippe Madiès, Hang YueJournal of Applied Accounting Research, Vol. ahead-of-print, No....
View ArticleThe design and use of an integrated performance management system: a...
The design and use of an integrated performance management system: a descriptive case studyMirghani N. Ahmed, Amr Mohamed Said Abdel-HalimJournal of Applied Accounting Research, Vol. ahead-of-print,...
View ArticleManagement equity incentives and tone management of earnings communication...
Management equity incentives and tone management of earnings communication conferences: evidence from ChinaJingyi Guan, Xueying Wen, Eping LiuJournal of Applied Accounting Research, Vol....
View ArticleDoes stakeholder and media attention influence climate change disclosure?...
Does stakeholder and media attention influence climate change disclosure? Evidence from mining industryMuhammad Fadhly Rizky Octavio, Doddy SetiawanJournal of Applied Accounting Research, Vol....
View ArticleGendered leadership and reporting timeliness: examining the effect of female...
Gendered leadership and reporting timeliness: examining the effect of female leadership and the role of board gender diversityPeter Kodjo LuhJournal of Applied Accounting Research, Vol. ahead-of-print,...
View ArticleCorporate governance structures, managerial attributes and the accuracy of...
Corporate governance structures, managerial attributes and the accuracy of expected pension contributionsSamer Khalil, Christine Naaman, Najib Sahyoun, Ian TwardusJournal of Applied Accounting...
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