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Between cost and value

Journal of Applied Accounting Research, Ahead of Print. Purpose There are wide debates about the costs and benefits of sustainability reporting. The purpose of this paper is to investigate the...

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Interactive visualization of big data in the field of accounting

Journal of Applied Accounting Research, Ahead of Print. Purpose Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this...

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Building institutional legitimacy in impact investing

Journal of Applied Accounting Research, Ahead of Print. Purpose Impact investing denominates an investment logic that combines social and environmental goals, financial returns as well as personal...

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Improving the effectiveness of predictors in accounting-based models

Journal of Applied Accounting Research, Volume 20, Issue 2, Page 207-226, May 2019. Purpose Financial ratios are routinely used as predictors in modelling tasks where accounting information is...

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Detecting manager’s fraud risk using text analysis: evidence from Iran

Journal of Applied Accounting Research, Volume 20, Issue 2, Page 154-171, May 2019. Purpose In accounting and finance, researchers have used many ways to detect manager’s fraud risk. Until now, many...

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Spending money is like water soaking into the sand: anticipating financial...

Spending money is like water soaking into the sand: anticipating financial distress in Japanese professional football clubsSarthak Mondal, Daniel Plumley, Rob WilsonJournal of Applied Accounting...

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How does movie foster experiential learning in auditing education?

How does movie foster experiential learning in auditing education?Mohamed Omran, Zhiying Huang, Yan JinJournal of Applied Accounting Research, Vol. ahead-of-print, No. ahead-of-print, pp.-This study...

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The impact of board gender diversity on firm performance: does critical mass...

The impact of board gender diversity on firm performance: does critical mass matter?J.D. Jayaraman, R. Smita, Narasinganallur NilakantanJournal of Applied Accounting Research, Vol. ahead-of-print, No....

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A mixed methods study of influences on perceived budgeting accuracy in UK...

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,...

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The 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....

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A decade of international diversity in collaborative research published in...

A decade of international diversity in collaborative research published in highly ranked accounting journalsRenato Ferreira Leitão Azevedo, Isabel Lourenço, Jonas Oliveira, Manuel Castelo BrancoJournal...

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Does ownership structure drive the effect of CEO overconfidence on earnings...

Does ownership structure drive the effect of CEO overconfidence on earnings quality?Bilel Bzeouich, Florence Depoers, Faten LakhalJournal of Applied Accounting Research, Vol. ahead-of-print, No....

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Crowdability: a new configuration of accountability forms in crowdfunding...

Crowdability: a new configuration of accountability forms in crowdfunding campaigns of non-profit organisationsUlpiana Kocollari, Andrea Girardi, Maddalena Cavicchioli, Alessia PedrazzoliJournal of...

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Board gender diversity and environmental material topics: Evidence from...

Board gender diversity and environmental material topics: Evidence from GRI-based reports in the Italian contextRiccardo Macchioni, Martina Prisco, Claudia ZagariaJournal of Applied Accounting...

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Does 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...

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Disaggregating 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...

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The 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....

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Determining 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...

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Sustainability 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....

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Managerial 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...

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