Journal of Applied Accounting Research: Volume 25 Issue 3

Female directors' representation and intellectual capital efficiency: does institutional ownership matter?

Ghassan H. Mardini, Fathia Elleuch Lahyani

This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its…

Accountability in French non-profit organizations: between paradox and complexity

Guillaume Plaisance

This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.

Audit quality and classification shifting: evidence from UK and Germany

Muhammad Usman, Jacinta Nwachukwu, Ernest Ezeani, Rami Ibrahim A. Salem, Bilal Bilal, Frank Obenpong Kwabi

The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.

Business strategy and the cost of equity: the mediating role of accounting information quality

Teddy Ossei Kwakye, Kamran Ahmed

The study examines the mediating role of accounting information quality (AQ), a proxy for firms' information risk, in firms' business strategy and the cost of equity (COE) nexus…

An experimental study on the effect of penalties on employers' trust and employees' reciprocity and the moderating effect of communication

Heba Abdel-Rahim, Jing Liu

There is growing scholarly interest in the use of penalty in employment contracts which reduce employees' pay if the employee's performance does not meet a pre-specified…

CSR disclosure and ownership structure: insights from a dynamic empirical framework using an emerging economy context

Dinesh Ramdhony, Saileshsingh Gunessee, Oren Mooneeapen, Pran Boolaky

This study examines the bi-directional relationship between corporate social responsibility disclosure (CSRD) and ownership structure through a dynamic empirical framework in an…

Does IFRS convergence affect the readability of annual reports by Indian listed companies?

R. Saravanan, Firoz Mohammad, Praveen Kumar

The purpose of this study is to investigate the influence of IFRS convergence on annual report readability in an emerging market context, with an emphasis on the contents of…

The impact of climate risk on accounting conservatism: evidence from developing countries

Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman, Khaled Hussainey

The authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries.

A deep learning-based SEM-ANN analysis of the impact of AI-based audit services on client trust

Awni Rawashdeh

The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus…

Audit partner attributes and key audit matters readability

Gordon Mwintome, Joseph Akadeagre Agana, Stephen Zamore

The authors examine the association between two important audit partner characteristics and the readability of key audit matters (KAMs) disclosed in the audit reports…

Religiosity, financial distress and R&D accounting treatment in US context

Ines Gharbi, Mounira Hamed-Sidhom, Khaled Hussainey

Prior research shows that religiosity affects the degree of managers' risk aversion. As a result, religious firms are less likely to invest in R&D activities. Moreover, US GAAP…

Value relevance of compliance with IFRS 7: evidence from Canada

Yosra Mnif, Oumaima Znazen

This paper aims to test whether the extent of compliance with International Financial Reporting Standards (IFRS) 7 requirements is value relevant and whether it influences the…

Ownership structure and corporate tax avoidance: a structured literature review on archival research

Patrick Velte

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies…

Do retail and institutional investors react differently to earnings management? Evidence from Indian IPOs

V.P. Priyesh, Lukose P.J. Jijo

This study investigates the impact of pre-IPO earnings management on investor demand in the Indian IPO market. It also examines whether earnings management by issuer firms affects…

Market reaction to mandatory sustainability disclosures: evidence from Singapore

Jerry Chen

This study aims to investigate the equity market reaction to sustainability disclosure measures derived from firms' inaugural sustainability reports following the implementation…