Accounting Research Journal: Volume 37 Issue 2

Staff responses to management control systems changes in an Australian university

Mamun Billah, Zahir Uddin Ahmed, Mohobbot Ali

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it…

Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices

Mohammed Muneerali Thottoli

In the fourth industrial revolution, where business accounting integrates with automation through artificial intelligence (AI) and information communication technology (ICT)…

A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure

Waris Ali, Jeffery Wilson, Taiba Saeed

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

Rida Belahouaoui, El Houssain Attak

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance…

How do cultural differences affect stock market performance after mergers and acquisitions? Empirical evidence from China

Eping Liu, Miaomiao Xie, Jingyi Guan

As cross-cultural mergers and acquisitions (M&A) have learning effects on organisations, assessing their impacts on corporate performance is crucial. This study aims to explore…

A new challenge in accounting education: convergence of maturity model, education and evaluation in accounting

Arash Arianpoor, Ahmad Abdollahi

The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.

Human capital and financial performance of Islamic banks: a meta-analysis

Muhammad Bilal Zafar

This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking.