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Content
July 2023, Volume 25, Issue 2
- 279-297 The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions
by Hani Alkayed & Ibrahim Yousef & Khaled Hussainey & Esam Shehadeh - 298-324 Carbon media legitimacy in UK companies: actions or words?
by Alireza Rohani & Mirna Jabbour - 325-354 Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals
by Saida Dammak & Manel Jmal Ep Derbel - 355-370 Implications of the COVID-19 pandemic on internal auditing: a field study
by Henry Jarva & Teresa Zeitler - 371-394 A difficult journey from enactment to implementation of local content policy: instigating factors and accountability mechanisms for achieving sustainable development
by Lexis Alexander Tetteh & Cletus Agyenim-Boateng & Samuel Nana Yaw Simpson
June 2023, Volume 25, Issue 2
- 197-220 Financial integration and earnings management: evidence from emerging markets
by Syed Zulfiqar Ali Shah & Fangyi Wan - 221-239 Does green innovation mediate corporate social responsibility and environmental performance? Empirical evidence from emerging markets
by Mandella Osei-Assibey Bonsu & Yongsheng Guo & Xiaoxian Zhu - 240-263 The impact of executives' compensation and corporate governance attributes on voluntary disclosures: Does audit quality matter?
by Praveen Kumar - 264-278 Using accounting theory to develop a theoretical model for credit card rewards programme transactions
by Sophia Brink & Gretha Steenkamp
May 2023, Volume 25, Issue 1
- 60-80 Probability estimation in accounting: subjective numeracy matters
by Yuqian Zhang & Juergen Seufert & Steven Dellaportas - 81-104 Forecasting in financial accounting with artificial intelligence – A systematic literature review and future research agenda
by Marko Kureljusic & Erik Karger - 105-125 Does CSR contribute to the financial sector's financial stability? The moderating role of a sustainability committee
by Nurlan Orazalin & Cemil Kuzey & Ali Uyar & Abdullah S. Karaman - 126-148 The quality assessment of stakeholder engagement disclosure in the EU mandatory non-financial reporting framework
by Saverio Petruzzelli & Francesco Badia
June 2023, Volume 25, Issue 1
- 149-170 Three lines model paradigm shift: a blockchain-based control framework
by Nathalie Brender & Marion Gauthier & Jean-Henry Morin & Arber Salihi
February 2023, Volume 25, Issue 1
- 24-41 Does corporate environmental performance affect corporate biodiversity reporting decision? The Finnish evidence
by Probal Dutta & Anupam Dutta
March 2023, Volume 25, Issue 1
- 1-23 Disclosure of auditor risk assessments in expanded audit reports
by Karen-Ann M. Dwyer & Niamh M. Brennan & Collette E. Kirwan - 42-59 Career development in management accounting: empirical evidence
by Johannes Thaller & Christine Duller & Birgit Feldbauer-Durstmüller & Bernhard Gärtner
March 2023, Volume 24, Issue 5
- 859-888 Non-performing loans and bank performance: what role does corporate social responsibility play? A system GMM analysis for European banks
by Rim Boussaada & Abdelaziz Hakimi & Majdi Karmani - 889-909 Beware of the watchdog! Role communication in job advertisements for management accountants
by Robert Rieg & Jan-Hendrik Meier & Carmen Finckh - 910-932 Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy
by Arshad Hasan & Usman Sufi & Khaled Hussainey - 933-966 A pragmatist neoclassical accounting research agenda for identifiable intangibles
by Brian A. Rutherford - 967-985 Technical accounting resources as performativetopoifor sustainability
by Marie-Andrée Caron & Anne Fortin - 986-1003 Shariah audit of Islamic Banks in Bangladesh: the present practice and the way forward
by Md. Kausar Alam & Abu Umar Faruq Ahmad & Mezbah Uddin Ahmed & Md. Salah Uddin
February 2023, Volume 24, Issue 5
- 789-815 Groups of politically connected firms, political uncertainty and earnings credibility in Pakistan
by Fawad Ahmad & Michael Eric Bradbury & Ahsan Habib - 816-838 The institutionalisation of social and environmental accounting practices in Europe
by Simone Pizzi & Salvatore Principale & Roberta Fasiello & Francesca Imperiale - 839-858 The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus
by Manirul Islam & John Slof & Khaldoon Albitar
April 2023, Volume 24, Issue 5
- 1004-1026 Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence
by Yossra Boudawara & Kaouther Toumi & Amira Wannes & Khaled Hussainey - 1027-1047 Sustainability disclosures and corporate boards: a stakeholder approach to decision-making
by Priti Yadav & Anshul Jain
February 2023, Volume 24, Issue 4
- 769-786 The applicability of machine learning algorithms in accounts receivables management
by Marko Kureljusic & Jonas Metz
January 2023, Volume 24, Issue 4
- 726-744 Carillion's strategic choices and the boardroom's strategies of persuasive appeals: ethos, logos and pathos
by Fadi Alkaraan & Mohamamd Albahloul & Khaled Hussainey - 745-768 Applying Benford's law to detect accounting data manipulation in the pre- and post-financial engineering periods
by Etienne G. Harb & Nohade Nasrallah & Rim El Khoury & Khaled Hussainey
December 2022, Volume 25, Issue 1
- 171-193 Gender diversity and SDG disclosure: the mediating role of the sustainability committee
by Giovanni Zampone & Giuseppe Nicolò & Giuseppe Sannino & Serena De Iorio
December 2022, Volume 24, Issue 4
- 609-634 Can CSR mechanisms spur GRI adoption and restore its lost value relevance?
by Monomita Nandy & Cemil Kuzey & Ali Uyar & Suman Lodh & Abdullah S. Karaman - 635-654 Does family identity matter for earnings management? Evidence from private family firms
by Charlotte Haugland Sundkvist & Tonny Stenheim - 655-681 Exploration of small and medium entities' actions on sustainability practices and their implications for a greener economy
by Hammed Afolabi & Ronita Ram & Khaled Hussainey & Monomita Nandy & Suman Lodh - 682-700 CEO gender and readability of annual reports: do female CEOs’ demographic attributes matter?
by Sahar E-Vahdati & Javad Oradi & Jamal A. Nazari - 701-725 Corporate incentives for obtaining higher level of carbon assurance: seeking legitimacy or improving performance?
by Alireza Rohani & Mirna Jabbour & Sulaiman Aliyu
September 2022, Volume 24, Issue 3
- 442-463 CSR disclosure and debt financing in India: does CEO tenure matter?
by Kofi Mintah Oware & Kingsley Appiah & Thomas Adomah Worae - 464-482 The economic consequences of IFRS 16 adoption: the role of gearing restriction in debt covenants
by Chee Kwong Lau
October 2022, Volume 24, Issue 3
- 425-441 Fifty shades of CEO duality: CEO personal risk preference, duality and corporate risk-taking
by Karen Jingrong Lin & Khondkar Karim & Rui Hu & Shaymus Dunn - 483-507 Corruption, cash holdings and firm performance: empirical evidence from an emerging market
by Efstathios Magerakis & Dimitris Tzelepis - 508-522 Exploring the meaningfulness of integrated reporting: a framing perspective
by Innocent Okwuosa & Jill Atkins - 523-543 Earnings management and corporate efficiency pre- and post-IFRS: evidence from Taiwanese listed electronics corporations
by Wei-Kang Wang & Wen-Min Lu & Irene Wei Kiong Ting & Wun-Ya Siao
November 2022, Volume 24, Issue 3
- 544-582 Sustainability reporting regime transition and the impact on intellectual capital reporting
by J.-L.W. Mitchell Van der Zahn - 583-605 Female leadership and financial reporting quality in Egypt
by Mohamed M. El-Dyasty & Ahmed A. Elamer
July 2022, Volume 24, Issue 2
- 235-259 An empirical evaluation of the impact of agency conflicts on the association between corporate governance and firm financial performance
by Mohammed Sulaiman Hassan Kasbar & Nicholas Tsitsianis & Androniki Triantafylli & Colin Haslam - 260-281 Family firm competitiveness and owner involvement
by Bonnie Buchanan & Minna Martikainen & Jussi Nikkinen - 282-298 AI-powered information and Big Data: current regulations and ways forward in IFRS reporting
by Susanne Leitner-Hanetseder & Othmar M. Lehner - 299-317 Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland
by Andreas Lindén & Othmar M. Lehner & Heimo Losbichler & Minna Martikainen
August 2022, Volume 24, Issue 2
- 318-343 The fog index in accounting research: contributions and challenges
by Ekaete Efretuei & Khaled Hussainey - 344-379 Detecting earnings management: a comparison of accrual and real earnings manipulation models
by Thi Thu Ha Nguyen & Salma Ibrahim & George Giannopoulos
June 2022, Volume 24, Issue 2
- 217-234 The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia
by Arfah Habib Saragih & Syaiful Ali
September 2022, Volume 24, Issue 2
- 380-402 Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy: international evidence
by Wan Adibah Wan Ismail & Khairul Anuar Kamarudin & Akmalia Mohamad Ariff & Wan Nordin Wan-Hussin - 403-423 Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors
by Lexis Alexander Tetteh & Cletus Agyenim-Boateng & Samuel Nana Yaw Simpson
May 2022, Volume 24, Issue 1
- 70-105 Audit quality and abolition of mandated joint-audits: evidence from Kuwait
by Mitchell Van der Zahn & Imen Tebourbi - 106-133 The use of visual presentations for integrated reports in the investment decision-making process
by Arif Widyatama & I Made Narsa - 134-148 The contest for materiality. What counts as CSR?
by Dirk Raith - 170-198 Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms
by Riffat Shaheen & Qi Luo & Hussaini Bala
June 2022, Volume 24, Issue 1
- 149-169 An analysis of the effect of temporary/permanent contracts on firm efficiency performance: evidence from South Korea
by Hyoung Joo Lim & Dafydd Mali - 199-216 The impact of integrated reporting on financial performance in India: a panel data analysis
by Sushila Soriya & Parthvi Rastogi
March 2022, Volume 24, Issue 1
- 1-24 Differential spillover effects of different non-audit fees on audit report lag
by Kam-Wah Lai - 25-46 Future-oriented disclosure and corporate value: the role of an emerging economy corporate governance
by Kameleddine Benameur & Ahmed Hassanein & Mohsen Ebied A.Y. Azzam & Hany Elzahar - 47-69 Leveraging the balanced scorecard to reformulate the strategy of a performing arts theater: a stakeholders' perspective
by Sharon Moores & Naqi Sayed & Camillo Lento & Gulraze Wakil
January 2022, Volume 23, Issue 5
- 921-949 Contextual factors moderating the impact of strategic management accounting on competitive advantage
by Babajide Oyewo - 1005-1023 How to de-bias investment judgements–unpacking bias and possible remedies in a capital investment context
by Andreas Scherm & Bernhard Hirsch & Matthias Sohn & Miriam Maske - 1024-1046 Is conditional conservatism a source of deviations of financial statements from Benford's Law?
by Tri Tri Nguyen & Chau Minh Duong & Nguyet Thi Minh Nguyen - 1047-1070 Audit partner workload, gender and audit quality
by Yosra Mnif & Imen Cherif
March 2022, Volume 23, Issue 5
- 1114-1134 Corporate social responsibility and earnings quality in family firms
by Emna Brahem & Florence Depoers & Faten Lakhal
February 2022, Volume 23, Issue 5
- 1071-1094 Managerial compensation and fixed intangible assets investment: the role of managerial ownership and firm characteristics
by Emmanuel Adu-Ameyaw & Linda Hickson & Albert Danso - 1095-1113 Unraveling the existence of the necessity and sufficiency of accounting information
by Serge Agbodjo & Konan Anderson Seny Kan & Solomon George Zori & Khaled Hussainey - 1135-1156 The impact of the board of directors on corporate social performance: a multivariate approach
by Camélia Radu & Nadia Smaili & Adela Constantinescu
February 2022, Volume 23, Issue 4
- 770-787 R&D spending intensity of private vs public firms: the role of cash flow, leverage and information quality
by Emmanuel Adu-Ameyaw & Albert Danso & Linda Hickson & Theophilus Lartey
March 2022, Volume 23, Issue 4
- 806-824 Corruption, R&D and performance: firm-level evidence from Latin America
by Marco Túlio Dinali Viglioni & Manuel Portugal Ferreira & Carlos Eduardo Stefaniak Aveline & Juciara Nunes de Alcântara
April 2022, Volume 23, Issue 4
- 863-883 Creating value via R&D, marketing costs and financial matters
by Abedalqader Rababah & Homa Molavi & Shayan Farhang Doust
May 2022, Volume 23, Issue 4
- 788-805 The effect of institutions on R&D investment: the case of four mediterranean euro area states
by Vasileios Vlachos - 825-845 The impact of research and development expenditure on firm performance and firm value: evidence from a South Asian emerging economy
by Md. Musfiqur Rahman & Md. Shuvo Howlader - 846-862 R&D intensity and firms dividend policy: evidence from BRICS countries
by Fakhrul Hasan & Sujana Shafique & Bijoy Chandra Das & Rajib Shome - 884-896 The effect of R&D activities on the market response and company's performance during the shock caused by the COVID-19 pandemic in Iran
by Parisa Saadat Behbahaninia & Mohadeseh Golbidi
January 2022, Volume 23, Issue 2
- 402-433 Abnormal disclosure tone, earnings management and earnings quality
by Heba Abou-El-Sood & Dalia El-Sayed
January 2022, Volume 23, Issue 1
- 301-318 The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive
by Edit Lippai-Makra & Zsuzsanna Ilona Kovács & Gábor Dávid Kiss
November 2021, Volume 23, Issue 5
- 897-920 Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter?
by Amal Hamrouni & Mondher Bouattour & Nadia Ben Farhat Toumi & Rim Boussaada
December 2021, Volume 23, Issue 5
November 2021, Volume 23, Issue 3
- 650-685 Revisiting earnings quality and bank efficiency among East African developing economies: do systemic banking and financial crises matter?
by David Mutua Mathuva & Moses Nzuki Nyangu - 686-714 National culture and public-sector budgeting: the mediating role of country-level institutions using a structural equation modeling approach
by Hamid Zarei & Hassan Yazdifar & Mohsen Dahmarde Ghaleno & Navidreza Namazi - 715-737 Utilizing the social cognitive career theory in understanding students' choice in selecting auditing as a career: evidence from Ghana
by Lexis Alexander Tetteh & Cletus Agyenim-Boateng & Amoako Kwarteng & Paul Muda & Prince Sunu - 738-763 Creating sustainability reports that matter: an investigation of factors behind the narratives
by Habiba Al-Shaer & Khaldoon Albitar & Khaled Hussainey
October 2021, Volume 23, Issue 3
- 541-569 Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment
by Ahmad Khodamipour & Mahdi Askari Shahamabad & Fateme Askari Shahamabad - 570-603 IFRS adoption and financial reporting quality in the MENA region
by Abdulbaset Ab Klish & Moade Fawzi Shaker Shubita & Junjie Wu - 604-627 Non-financial variables related to governance and financial distress prediction in SMEs–evidence from Egypt
by Yasmine M. Ragab & Mohamed A. Saleh - 628-649 Impact of corporate life cycle on misclassification practices: evidence from IFRS adoption in India
by Manish Bansal
July 2021, Volume 23, Issue 2
- 321-339 Out-of-sample earnings forecasting for OLS and Theil–Sen models relative to a na.ı.ve no-change model
by Rick Neil Francis
October 2021, Volume 23, Issue 2
- 509-539 Board directors' home regions and CSR disclosure: evidence from France
by Nadia Ben Farhat Toumi & Rim Khemiri & Yosra Fourati Makni
August 2021, Volume 23, Issue 2
- 340-361 The effect of financial analysts on the economic implications of disclosed lease information – a note
by Su-Jane Hsieh & Yuli Su - 362-380 The copycat effect: do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?
by Rebecca J Wetmiller - 381-401 Integrated reporting and cost of capital in sub-Saharan African countries
by Haruna Maama & Ferina Marimuthu
September 2021, Volume 23, Issue 2
- 434-453 Are family firms reluctant to report impairment losses? Evidence from private firms
by Charlotte Haugland Sundkvist & Tonny Stenheim - 454-479 The digital transformation of microfinance institutions: an empirical analysis
by Gregor Dorfleitner & Davide Forcella & Quynh Anh Nguyen - 480-508 Voluntary disclosure and complexity of reporting in Egypt: the roles of profitability and earnings management
by Mai Mohammed Alm El-Din & Atef Mohammed El-Awam & Farid Moharram Ibrahim & Ahmed Hassanein
August 2021, Volume 23, Issue 1
- 122-138 Integrated reporting quality and cost of debt financing
by Nicola Raimo & Alessandra Caragnano & Massimo Mariani & Filippo Vitolla
July 2021, Volume 23, Issue 1
- 55-98 From voluntarism to regulation: effects of Directive 2014/95/EU on sustainability reporting in the EU
by Philipp Ottenstein & Saskia Erben & Sébastien Jost & Carl William Weuster & Henning Zülch - 227-249 Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?
by Giuseppe Nicolò & Giovanni Zampone & Giuseppe Sannino & Serena De Iorio - 274-300 The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
by Simona Fiandrino & Melchior Gromis di Trana & Alberto Tonelli & Antonella Lucchese
September 2021, Volume 23, Issue 1
- 29-54 Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts
by Francesca Rossignoli & Riccardo Stacchezzini & Alessandro Lai - 207-226 Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity?
by Simona Cosma & Rossella Leopizzi & Lorenzo Nobile & Paola Schwizer - 250-273 The climate-related information in the changing EU directive on non-financial reporting and disclosure: first evidence by Italian large companies
by Rosa Lombardi & Federico Schimperna & Paola Paoloni & Michele Galeotti
December 2021, Volume 23, Issue 1
- 8-28 Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications
by Josef Baumüller & Karina Sopp
October 2021, Volume 23, Issue 1
- 99-121 How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting
by Gianluca Zanellato & Adriana Tiron-Tudor - 163-183 Performance and (non) mandatory disclosure: the moderating role of the Directive 2014/95/EU
by Sebastiano Cupertino & Gianluca Vitale & Pasquale Ruggiero - 184-206 Promoting sustainability assurance missions in the European Directive regulatory context
by Claire Gillet-Monjarret
June 2021, Volume 23, Issue 1
- 139-162 Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?
by Ewelina Zarzycka & Joanna Krasodomska
May 2021, Volume 22, Issue 5
- 761-779 The effect of monetary incentives on task attractiveness, effort and performance
by Michael Robinson & Maia Farkas - 780-799 Audit committee disclosure tone and earnings management
by Habiba Al-Shaer & Mahbub Zaman
July 2021, Volume 22, Issue 5
- 883-913 Types of politically connected firms and analysts' earnings forecast
by Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Iman Harymawan & Rohami Shafie
June 2021, Volume 22, Issue 5
- 800-822 Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks?
by Jun Guo & Sungsoo Kim & Yang Yu & Jung Yeun (June) Kim - 823-844 Do external benchmarking mechanisms facilitate performance management in Malaysian local authorities?
by A.K. Siti-Nabiha & Roshni Ann George - 845-868 The impact of intangible intensity on relevance of R&D information: evidence from India
by Pooja Kumari & Chandra Sekhar Mishra - 869-882 Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand
by Muttanachai Suttipun
February 2021, Volume 22, Issue 4
- 598-621 Anchoring and adjustment effects on audit judgments: experimental evidence from Switzerland
by Philipp Henrizi & Dario Himmelsbach & Stefan Hunziker
May 2021, Volume 22, Issue 4
- 732-758 Integrated reporting and board characteristics: evidence from top Australian listed companies
by Mohamed Omran & Dinesh Ramdhony & Oren Mooneeapen & Vishaka Nursimloo
March 2021, Volume 22, Issue 4
- 577-597 Corporate social responsibility, firm value and life cycle: evidence from Southeast Asian countries
by Tifanny Dwijaya Hendratama & Yu-Chuan Huang - 622-640 Managing both the empowering and constraining effects of performance measurement: alevers of controlperspective
by Aurélien Ragaigne - 641-662 Corporate social responsibility and firm performance: does institutional quality matter?
by Majdi Karmani & Rim Boussaada - 687-705 Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital
by Elisabeth Albertini & Fabienne Berger-Remy & Stephane Lefrancq & Laurence Morgana & Miloš Petković & Elisabeth Walliser
April 2021, Volume 22, Issue 4
- 663-686 The determinants of CEO compensation: new insights from United States
by Ahmed Bouteska & Salma Mefteh-Wali - 706-731 The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey
by Mine Aksoy & Mustafa Kemal Yilmaz & Nuraydin Topcu & Özgür Uysal
January 2021, Volume 22, Issue 3
- 401-422 Directive 2014/95/EU: building a research agenda
by Blerita Korca & Ericka Costa - 423-435 Combining financial and ecological sustainability in bank capital regulations
by Hye-jin Cho & Othmar M. Lehner & Rachatar Nilavongse - 436-464 The impact of corporate governance on the relationship between earnings management and CEO compensation
by Oheneba Assenso-Okofo & Muhammad Jahangir Ali & Kamran Ahmed - 465-483 The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era
by Walaa Wahid ElKelish
February 2021, Volume 22, Issue 3
- 484-506 Risk disclosure behaviour: evidence from the UK extractive industry
by Stuart Mcchlery & Khaled Hussainey - 507-538 Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting
by Babajide Oyewo - 539-556 A profession in transition: actors, tasks and roles in AI-based accounting
by Susanne Leitner-Hanetseder & Othmar M. Lehner & Christoph Eisl & Carina Forstenlechner - 557-575 The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world
by Amr Elalfy & Olaf Weber & Sean Geobey
January 2021, Volume 22, Issue 2
- 197-222 The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran
by Hamid Zarei & Hassan Yazdifar & Farideh Soofi - 307-333 New insights into IFRS and earnings quality: what conclusions to draw from the French experience?
by Ramzi Benkraiem & Itidel Ben Saad & Faten Lakhal - 334-364 Controller involvement in a project management setting: effects on project functions and performance
by Ricardo Malagueño & Jacobo Gomez-Conde & Yannick de Harlez & Olaf Hoffmann - 365-382 Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research
by Heimo Losbichler & Othmar M. Lehner - 383-400 Does International Financial Reporting Standard 8 improve the firms' information environment?
by Gaëlle Lenormand & Lionel Touchais
December 2020, Volume 22, Issue 2
- 223-251 Audit quality and the trade-off between real and accrual earnings management in the oil and gas industry: the GCC evidence
by Yosra Mnif & Afef Ben Hamouda - 252-285 Impact of external assurance on corporate climate change disclosures: new evidence from Finland
by Probal Dutta & Anupam Dutta - 286-306 Internal control quality and voluntary disclosure: does CEO duality matter?
by Hichem Khlif & Khaled Samaha & Ines Amara
September 2020, Volume 22, Issue 1
- 1-21 The role of discretionary pension accruals in earnings management
by Su-Jane Hsieh & Yuli Su & Chun-Chia Amy Chang - 22-49 The impact of countries' transfer pricing rules on profit shifting
by Alex A.T. Rathke & Amaury José Rezende & Christoph Watrin
October 2020, Volume 22, Issue 1
- 50-71 The impact of equity incentive plans (EIPs) on accounting conservatism in listed Chinese firms
by Sun Liu & Jie Zhang - 72-92 Do credit ratings influence the demand/supply of audit effort?
by Hyoung Joo Lim & Dafydd Mali
November 2020, Volume 22, Issue 1
- 93-113 Too big to fail? Accounting for predictions of financial distress in English professional football clubs
by Daniel Plumley & Jean-Philippe Serbera & Rob Wilson - 114-137 Does institutional theory explain integrated reporting adoption of Fortune 500 companies?
by Merve Kılıç & Ali Uyar & Cemil Kuzey & Abdullah S. Karaman
December 2020, Volume 22, Issue 1
- 138-167 The influence of narrative disclosure readability, information ordering and graphical representations on non-professional investors' judgment: evidence from an emerging market
by Dalia Hussein El-Sayed & Eman Adel & Omar Elmougy & Nadeen Fawzy & Nada Hatem & Farida Elhakey - 168-193 Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks
by Serge Agbodjo & Kaouther Toumi & Khaled Hussainey
July 2020, Volume 21, Issue 4
- 721-739 Auditor's report, auditor's size and value relevance of accounting information
by Ahmad Abdollahi & Yasser Rezaei Pitenoei & Mehdi Safari Gerayli - 783-798 Practitioner views of goodwill accounting under US GAAP
by Jani Saastamoinen & Arsen Djatej & Kati Pajunen & M. David Gorton - 799-817 Accruals quality and leverage adjustments
by Dominique Dufour & Philippe Luu & Pierre Teller
June 2020, Volume 21, Issue 4
- 635-656 Disclosure of intangible liabilities: comparative study of the banking sectors in Panama and Colombia
by Edila Eudemia Herrera Rodríguez & Iván Andrés Ordóñez-Castaño - 677-699 The impact of business strategy on corporate cash policy
by Efstathios Magerakis & Dimitris Tzelepis - 701-720 Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt
by Awad Elsayed Awad Ibrahim & Tarek Abdelfattah & Khaled Hussainey - 741-762 Key audit matter and auditor liability: evidence from auditor evaluators in Thailand
by Thanyawee Pratoomsuwan & Orapan Yolrabil - 763-781 The evolution of a management control package: a retrospective case study
by Terje Berg & Dag Øivind Madsen
October 2020, Volume 21, Issue 4
- 657-676 Earnings management to avoid earnings boosts
by Naser Makarem & Clare Roberts
April 2020, Volume 21, Issue 3
- 415-436 The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy
by Michela Cordazzo & Paola Rossi - 455-476 The information content of discretionary accruals during systemic crises
by Nicola Moscariello & Pietro Fera & Ettore Cinque - 563-582 Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model
by Ahmad Nasseri & Sajad Jamshidi & Hassan Yazdifar & David Percy & Md Ashraful Alam
June 2020, Volume 21, Issue 3
- 363-382 Mandatory integrated reporting disclosure and corporate misreporting
by Thinh Gia Hoang & Trang Kieu Vu & Ha Tuyet Nguyen & Hiep Ngoc Luu - 397-413 Adherence to expense report approval control: an application of the theory of planned behavior
by Sylvie Héroux & Anne Fortin & Céline Goupil - 437-454 The relationship between the audit committee, internal audit and firm performance
by Abdulaziz Alzeban - 477-496 Measuring labour tax avoidance and undeclared work: evidence from tax-avoidant offending firms
by Diego Ravenda & Maika Melina Valencia-Silva & Josep Maria Argiles-Bosch & Josep García-Blandón - 497-515 The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach
by Elsa Pedroso & Carlos F. Gomes - 517-533 Risk disclosure, income smoothing and firm risk
by Hend Monjed & Salma Ibrahim
May 2020, Volume 21, Issue 3
- 345-361 Investigating the impact of macro-economic changes on auditors' assessments of audit risk: a field study
by Abdelmoneim A. Awadallah & Haitham M. Elsaid - 383-396 BSC and long-term deployment: an actors' perspective
by Pierre-Laurent Bescos & Aude Deville & Philippe Foulquier - 535-562 Network analysis in accounting research: an institutional and geographical perspective
by Ali Uyar & Merve Kılıç & Mehmet Ali Köseoğlu
April 2020, Volume 21, Issue 2
- 201-229 The impact of board independence and foreign ownership on financial and social performance of firms: evidence from the UAE
by Bakr Al-Gamrh & Redhwan Al-Dhamari & Akanksha Jalan & Asghar Afshar Jahanshahi - 309-327 Does corporate investment efficiency affect corporate disclosure practices?
by Noha Elberry & Khaled Hussainey - 329-343 International tax planning techniques: a review of the literature
by Khaoula Ftouhi & Wafa Ghardallou
January 2020, Volume 21, Issue 1
- 1-18 The impact of institutional ethics and accountability on voluntary assurance for integrated reporting
by Merve Kılıç & Ali Uyar & Cemil Kuzey - 19-37 Does manager ability influence the classification of lease arrangements?
by Marcus Brooks & Stephanie Hairston & Charles Harter - 90-105 Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure
by Florence Depoers & Tiphaine Jérôme
October 2019, Volume 21, Issue 4
- 615-634 Influence of online hotel reviews on the fit between strategy and use of management control systems
by Rogério J. Lunkes & Daiane Antonini Bortoluzzi & Marcielle Anzilago & Fabricia Silva da Rosa
September 2019, Volume 21, Issue 4
- 589-613 The effects of length of service and ethical ideologies on moral development and behavioral intentions
by Ricardo Malagueño & Sudarshan Pillalamarri & Amaury José Rezende & Marcelo Botelho da Costa Moraes
May 2019, Volume 21, Issue 2
- 249-264 The role of audit committee attributes in corporate sustainability reporting
by Amina Buallay & Jasim Al-Ajmi
December 2019, Volume 21, Issue 2
- 231-247 Sustainability reporting in Indonesian listed banks
by Prihatnolo Gandhi Amidjaya & Ari Kuncara Widagdo
September 2019, Volume 21, Issue 2
- 265-281 Corporate social disclosure through social media: an exploratory study
by Dimaz Ramananda & Apriani Dorkas Rambu Atahau - 283-308 Effects of the use of quality cost information on quality-related learning
by Jorge Novas & Margarida Saraiva
December 2019, Volume 21, Issue 1
- 38-59 Do analysts understand accruals’ persistence? Evidence revisited
by Ivana Raonic & Ali Sahin - 60-76 How IFRS influence the relationship between the types of FDI and economic growth
by Orhan Akisik & Mzamo P. Mangaliso - 77-89 Weighted average consumption of cost drivers
by Anne-Marie Teresa Lelkes - 163-184 Analyst reaction to non-articulation between the balance sheet and the statement of cash flows
by Peter Frischmann & K.C. Lin & Dilin Wang
September 2019, Volume 21, Issue 1
- 106-124 Discretionary goodwill impairment losses in Europe
by Marius Gros & Sebastian Koch - 185-200 Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports
by Patrick Velte
November 2019, Volume 21, Issue 1
- 125-141 Competitiveness and cost behaviour: evidence from the retail industry
by Komang Ayu Krisnadewi & Noorlailie Soewarno - 142-162 The determinants of tax-haven use: evidence from Canada
by Yosra Fourati Makni & Anis Maaloul & Rabeb Dabbebi
August 2019, Volume 20, Issue 4
- 372-393 CSR reporting and assurance legitimacy: a client–assuror dyad investigation
by Leila Emily Hickman & Jane Cote
November 2019, Volume 20, Issue 4
- 439-457 The alignment of global equity and corporate bonds markets with the Paris Agreement
by Jakob Thomä & Michael Hayne & Nikolaus Hagedorn & Clare Murray & Rebecca Grattage
June 2019, Volume 20, Issue 4
- 416-438 Building institutional legitimacy in impact investing
by Othmar M. Lehner & Theresia Harrer & Madeleine Quast - 481-496 Between cost and value
by Amina Buallay - 497-525 Interactive visualization of big data in the field of accounting
by Lisa Maria Perkhofer & Peter Hofer & Conny Walchshofer & Thomas Plank & Hans-Christian Jetter
May 2019, Volume 20, Issue 4
- 394-415 Corporate social responsibility disclosure and debt financing
by Amal Hamrouni & Rim Boussaada & Nadia Ben Farhat Toumi
September 2019, Volume 20, Issue 4
- 458-480 The influence of ESG information on investment allocation decisions
by Souhir Khemir & Chedli Baccouche & Salma Damak Ayadi - 526-542 Board composition and corporate risk-taking: a review of listed firms from Germany and the USA
by Zahid Irshad Younas & Christian Klein & Thorsten Trabert & Bernhard Zwergel