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Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023) Accounting Research Journal Pub Date : 2024-03-12 Rida Belahouaoui, El Houssain Attak
Purpose This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices
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Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices Accounting Research Journal Pub Date : 2024-02-14 Mohammed Muneerali Thottoli
Purpose In the fourth industrial revolution, where business accounting integrates with automation through artificial intelligence (AI) and information communication technology (ICT), auditors must be able to access and analyze vast data and information to identify potential risks and issues. Using data analytics and AI to study significant amounts of data linked to audits, this study aims to investigate
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COVID-19-related accounting disclosures in the financial statements: evidence from an emerging economy Accounting Research Journal Pub Date : 2024-02-06 Md Rezaul Karim, Mohammed Moin Uddin Reza, Samia Afrin Shetu
Purpose This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh. Design/methodology/approach COVID-19-related accounting disclosures from listed banks’ annual reports have been examined using three levels of SDA: textual, contextual and sociological interpretations. Data were gathered
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Staff responses to management control systems changes in an Australian university Accounting Research Journal Pub Date : 2024-02-13 Mamun Billah, Zahir Uddin Ahmed, Mohoboot Ali
Purpose 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 aims to understand the perception gaps among the staff at different levels of the university. Design/methodology/approach Using a case study approach on an Australian university, data was collected from interviews with
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Is audit committee busyness associated with earnings management? The moderating role of foreign ownership Accounting Research Journal Pub Date : 2024-02-01 Mohammed W.A. Saleh, Marwan Mansour
Purpose An audit committee (AC) whose members hold multiple directorships can adversely affect a firm’s earnings management (EM) behavior due to a lack of time that can prevent members from performing their responsibilities effectively. This paper aims to investigate the moderation role of foreign ownership (FOWN) on audit committee multiple directorships (ACMD) as it relates to accrual EM. Design
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Window dressing in the banking sector of an emerging economy: evidence from aggregate data Accounting Research Journal Pub Date : 2023-12-26 Imad A. Moosa, Khalid Alsaad, Ibrahim N. Khatatbeh
Purpose This study aims to investigate window dressing as practiced by commercial banks in Kuwait, using monthly aggregate balance sheet data covering the period January 1993 to December 2017. Design/methodology/approach This study applies the structural time series model to decompose an observed time series into unobserved components based on monthly data covering January 1993 to December 2017 on
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Fighting through the Flesch and Fog: the readability of risk disclosures Accounting Research Journal Pub Date : 2023-12-18 Franz Eduard Toerien, Elda du Toit
Purpose The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards (IFRS) 9 enhanced the readability, and thus the quality and usefulness of risk disclosure information. Design/methodology/approach Readability analyses are performed on companies listed on the Johannesburg Stock Exchange
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Debt maturity structure, credit ratings and audit fees: new evidence Accounting Research Journal Pub Date : 2023-11-13 Solomon Opare, Md. Borhan Uddin Bhuiyan
Purpose This research aims to revisit Gul and Goodwin (2010), which focuses on exploring the relationship between debt maturity structure, credit ratings and audit fees. Furthermore, the authors investigate whether this association varies based on firm size, firm life cycle and financial reporting quality. Design/methodology/approach To investigate the research question, the authors use an extended
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The impact of CEO attributes on sustainability performance: evidence from an emerging economy Accounting Research Journal Pub Date : 2023-11-13 Rubel Saha, Md. Nurul Kabir, Abdul Hannan Chowdhury
Purpose This study aims to empirically examine the influence of CEO characteristics on the sustainability performance of listed banks in Bangladesh through the lens of upper echelons theory. Design/methodology/approach The authors estimated sustainability performance score based on a hand collected data set from the annual report and sustainability reports of the Bangladeshi listed banks. Following
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Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications Accounting Research Journal Pub Date : 2023-10-31 Johan Ingemar Lorentzon, Lazarus Elad Fotoh, Tatenda Mugwira
Purpose This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance. Design/methodology/approach This paper adopted a qualitative online survey approach using open-ended reflections from 98 highly experienced auditors. The survey design aligns with a “Big Q” approach to qualitative data. The reflections were interpreted through the theoretical lens of the social
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Islamic banks’ Sharia compliance disclosure: an international evidence Accounting Research Journal Pub Date : 2023-09-20 Abdelhafid Benamraoui, Tantawy Moussa, Mostafa Hussien Alsohagy
Purpose This paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia disclosure requirements. Design/methodology/approach To determine the extent of disclosures and compliance with Islamic business principles, content analysis is applied to the annual reports of a sample of IBs from 11
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Related party transactions, ownership structures and cost of debt: evidence from GCC listed firms Accounting Research Journal Pub Date : 2023-09-19 Baban Eulaiwi, Al-Hadi Ahmed Al-Hadi, Lien Duong, Brian Perrin, Grantley Taylor
Purpose This study aims to investigate the relation between firms’ use of related party transactions (RPTs) and cost of debt (COD) in Gulf Cooperation Council (GCC) countries. Design/methodology/approach The authors obtain data from annual reports and the Standard and Poor’s Capital IQ database over the period 2005–2016 period of nonfinancial publicly listed firms on the UAE, KSA, Oman, Bahrain, Kuwait
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Busy CEOs and audit fees: evidence from Indonesia Accounting Research Journal Pub Date : 2023-09-15 Iman Harymawan, Fiona Vista Putri, Melinda Cahyaning Ratri, Mohammad Nasih
Purpose A company needs to use auditing procedures to ensure the reliability of financial statements while also providing transparency to stakeholders. The extent of risk associated with the company depends on the directors’ involvement in its daily operations. This paper aims to study the relationship between busy chief executive officers (CEOs) and audit fees. Design/methodology/approach This study
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Has increased prominence of translation results changed net investment hedging practice? Accounting Research Journal Pub Date : 2023-08-29 Beverly Marshall, Han Jin
Purpose The purpose of this paper is to examine the impact of greater reporting prominence of translation results following Accounting Standard Update (ASU) 2011-05 on net investment (NI) hedging practice. The authors investigate the role of increased transparency on the decision to engage in NI hedging (participation), the degree of NI hedging (level) and the hedging vehicle choice. Design/methodology/approach
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Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system Accounting Research Journal Pub Date : 2023-08-08 Roslee Uyob, Ku Maisurah Ku Bahador, Ram Al Jaffri Saad
Purpose This study aims to investigate the usage behaviour associated with adopting the extensible business reporting language-based Malaysia business reporting system (MBRS). An extended technology acceptance model (TAM) was used, which was tested and examined using both the TAM and the diffusion of innovation theory (DIT). Design/methodology/approach The empirical results were obtained from 267 members
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Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia Accounting Research Journal Pub Date : 2023-07-27 Suham Cahyono, Iman Harymawan, Damara Ardelia Kusuma Wardani, Khairul Anuar Kamarudin
Purpose This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context. Design/methodology/approach The sample consists of 803 firm-year observations from the Indonesia Stock Exchange during the period of 2014–2018. The study uses fixed-effect regression analysis to examine the relationship between audit partner ethnicity and audit fees. Findings
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Do founder CEOs and overconfidence affect firm risk? Accounting Research Journal Pub Date : 2023-07-21 Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan, Eliza Fatima
Purpose In the context of a two-tier governance system, this study aims to investigate whether CEO overconfidence affects firm risk. In addition, this study examines the moderating role of the founder CEO on CEO overconfidence and firm risk. Design/methodology/approach This study uses a composite score index of CEO overconfidence with a sample of nonfinancial firms listed on the Indonesia Stock Exchange
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Decrypting crypto: implications of potential financial accounting treatments of cryptocurrency Accounting Research Journal Pub Date : 2023-06-23 Benjamin Hubbard
Purpose The purpose of this paper is to examine potential financial accounting treatments for cryptocurrencies, including the current guidance, and compare the benefits and shortcomings of each method. It proposes the introduction and use of an intangible asset revaluation model. The study aims to inform both standard setters and financial statement preparers of the most appropriate accounting treatment
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Financial statement fraud litigation, material weaknesses, and board characteristics Accounting Research Journal Pub Date : 2023-06-12 David Manry, Hua-Wei Huang, Yun-Chia Yan
Purpose The purpose of this study is to investigate whether the likelihood that a firm will face financial statement fraud litigation is affected by the disclosure of internal control material weaknesses (MW) and the “busyness” of a firm’s board of directors. Design/methodology/approach The results are derived from logistic regression models and data are collected from the Audit Analytics database
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Ways ethics education toolkit impacts moral judgment of accounting students Accounting Research Journal Pub Date : 2023-05-22 Tamara Poje, Maja Zaman Groff
Purpose To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment. Design/methodology/approach An experimental design
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The great sell-side sell-off: evidence of declining financial analyst coverage Accounting Research Journal Pub Date : 2023-05-16 Barry Hettler, Justyna Skomra, Arno Forst
Purpose Motivated by significant global developments affecting the sell-side industry, in particular a shift toward passive investments and growing regulation, this study examines whether financial analyst coverage declined over the past decade and if any loss of analyst coverage is associated with a change in forecast accuracy. Design/methodology/approach After investigating, and confirming, a general
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Audit committee diligence: do independent directors matter? Accounting Research Journal Pub Date : 2023-05-12 Pallab Kumar Biswas, Swapan Kumar Bala, Priyoti Mandal
Purpose This paper aims to examine the relationship between audit committee (AC) independence and AC meeting frequency in an emerging country where the presence of majority independent directors (IDs) on AC is a voluntary requirement. Design/methodology/approach This study uses the agency theory framework to examine the relationship between AC independence and AC meeting frequency. The empirical evidence
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The effect of increases in board independence on financial reporting quality Accounting Research Journal Pub Date : 2023-04-25 Christine Porter, Matthew Sherwood
Purpose This paper aims to examine the relation between SEC regulations centered on board of director independence and financial reporting quality and investigates the different routes to board independence. Design/methodology/approach The sample includes 1,248 firm observations whose board composition is compared between 2001 and 2008. Each firm is categorized based on how they increase board independence
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Big data analytics and auditor judgment: an experimental study Accounting Research Journal Pub Date : 2023-04-20 Ranto Partomuan Sihombing, I Made Narsa, Iman Harymawan
Purpose Auditors’ skills and knowledge of data analytics and big data can influence their judgment at the audit planning stage. At this stage, the auditor will determine the level of audit risk and estimate how long the audit will take. This study aims to test whether big data and data analytics affect auditors’ judgment by adopting the cognitive fit theory. Design/methodology/approach This was an
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Value relevance of earnings and book value of equity in profit versus loss reporting firms: significance of intangible intensity Accounting Research Journal Pub Date : 2023-04-19 Pooja Kumari, Chandra Sekhar Mishra
Purpose This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and loss-reporting firms. The study also examines how firms’ intangible intensity affects the value relevance of R&D outlays between profit- and loss-reporting firms. Design/methodology/approach An empirical analysis based on Ohlson’s
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Does fintech lead to better accounting practices? Empirical evidence Accounting Research Journal Pub Date : 2023-04-17 Mandella Osei-Assibey Bonsu, Ying Wang, Yongsheng Guo
Purpose Innovation in fintech presents great opportunities and huge challenges for accounting practices around the world. This paper aims to examine the impact of Fintech on accounting practices including financial reporting, performance management, budgeting, auditing, risk and fraud management. Fintech is proxied by the adoption of AI and big data analysis in accounting practices. Design/methodology/approach
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How to do the right thing Accounting Research Journal Pub Date : 2023-04-12 Ron Peter Messer
Purpose This paper aims to make suggestions for addressing the apparent failure of business schools to communicate good ethical decision-making skills to students studying in postsecondary institutions. Design/methodology/approach At the beginning of university management classes, a form is distributed to students outlining a short scenario that requires a course of action. The two questions asked
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Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market Accounting Research Journal Pub Date : 2023-04-11 Malik Muneer Abu Afifa, Isam Saleh, Fatima Taqatqah
Purpose This paper aims to recognize the direct influence of audit quality (AQ) on earnings management practices (EMP) and company value (CV), as well as the mediating role of EMP in the link between AQ and CV. It presents new factual proof from the Jordanian market, which is still in its early stages. Design/methodology/approach A pattern of 43 service firms listed on the Amman Stock Exchange (ASE)
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CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost Accounting Research Journal Pub Date : 2023-03-28 Sandeep Yadav, Jagriti Srivastava
Purpose COVID-19 induced uncertainty in the firms’ business transactions, financial markets and product-market competition, causing a severe organizational legitimacy crisis. Using the organizational legitimacy perspective and agency theory, this paper aims to study the relationship between prior corporate social responsibility (CSR) activities, monitoring cost (MC) and firm performance. Design/methodology/approach
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The impact of tone management on investor judgments: evidence from ICFR reports Accounting Research Journal Pub Date : 2023-01-27 Matthew Starliper
Purpose In preparing company financial statements, management is required to evaluate internal controls and disclose any material weaknesses in the internal control over financial reporting (ICFR) report. This study aims to examine how the tone of the details management provides to describe a material weakness in its ICFR report impacts investors’ perceptions of the severity of the material weakness
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The effect of intellectual capital on audit fees stickiness Accounting Research Journal Pub Date : 2023-01-19 Mahdi Salehi, Ahmadreza Asadian, Ehsan Khansalar
Purpose This study aims to evaluate the effects of intellectual capital (IC) efficiency and its components on audit fee stickiness (AFS), such as human capital (HC), organisational capital (OC), structural capital (SC) and relational capital (RC). Moreover, the moderating roles of audit industry specialisation (AIS), tenure and auditors’ market concentration are also estimated. Design/methodology/approach
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The assurance providers’ role in improving the independent assurance statement quality on sustainability reporting Accounting Research Journal Pub Date : 2023-01-19 Senny Harindahyani, Dian Agustia
Purpose This study aims to investigate the effect of assurance provider types on the independent assurance statement quality of Asian companies' sustainability report (SR) and examine environmental risk’s role as a moderating variable. Design/methodology/approach This study analyzes large Asian companies' stand-alone SR using moderated regression analysis to test hypotheses. Textual analysis is conducted
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Climate-related financial disclosure in integrated reporting: what is the impact on the business model? The case of Poste Italiane Accounting Research Journal Pub Date : 2023-01-10 Graziana Galeone, Grazia Onorato, Matilda Shini, Vittorio Dell’Atti
Purpose Sustainable development has become a strategic priority for companies. The purpose of this study is to explain what paths a company can take to reconfigure its business model and corporate reporting tools in line with the United Nations’ Sustainable Development Goals (SDGs). Design/methodology/approach The research used a qualitative approach and drew on stakeholder and legitimacy theories
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Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university Accounting Research Journal Pub Date : 2023-01-05 Nader Elsayed, Hazem Ramadan Ismael, Shahriar M. Saadullah
Purpose Drawing on experiential learning theory (ELT), this study aims to examine students’ performance and perceptions after performing an experiential learning activity (ELA) by completing a mini-audit simulation (AS) on the purchase and cash disbursement processes in a distance-learning environment at a Gulf Cooperation Council (GCC) university. Design/methodology/approach Adopting a mixed-methods
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Management-control-system configurations in medium-sized mechanical-engineering firms: an exploratory analysis Accounting Research Journal Pub Date : 2022-11-23 Fabio Santini, Luca Elisei, Teemu Malmi, Luca Scrucca
Purpose Interest has grown in how management controls operate together as a package of interrelated mechanisms. This study aims to contribute to the topic by focusing on a single industry in one country, addressing controls in medium-sized enterprises (MEs). It explores how accounting and other forms of control commonly combine and the associations these combinations have with firm characteristics
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Has the fever left a burn?A study of the impact of COVID-19 remote working arrangements on public accountants’ burnout Accounting Research Journal Pub Date : 2022-09-30 Kathleen M. Bakarich, Amanda S. Marcy, Patrick E. O’Brien
Purpose This study aims to investigate the effects of COVID-19 working arrangements on role stress, burnout and turnover intentions in public accounting professionals. Additionally, while all professionals have had to adapt to this rapid change in working environment, this paper explores whether the impact of this transition differs depending on demographic factors, namely, rank, gender, firm size
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The impact of reducing reporting requirements on audit quality, auditor effort and auditor conservatism Accounting Research Journal Pub Date : 2022-06-20 Essam Elshafie
Purpose This study aims to examine the effect of reducing disclosure and auditing requirements on audit quality, auditor effort and auditor conservatism. The Jumpstart Our Business Startups (JOBS) Act of 2012 is used as a setting for this research. The JOBS Act aimed to boost economic growth by easing emerging growth companies’ (EGCs) access to capital markets. The Act provides scaled disclosure and
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Corporate board diversity and carbon disclosure: evidence from France Accounting Research Journal Pub Date : 2022-05-05 Fathia Elleuch Lahyani
Purpose This study aims to examine the association between carbon disclosure and board diversity by drawing on a multiple theoretica frameworks that embody five dimensions, namely, board nationality, gender, independence, tenure and age, within firms with varying decarbonization performance and industry carbon impact. Design/methodology/approach This study uses the generalized method of moments approach
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Stimulants of behavioural change: accounting education schism and gender Accounting Research Journal Pub Date : 2022-04-29 Rabih Nehme, Christelle AlKhoury, Abdullah Alharbi
Purpose This paper aims to identify differences in auditors’ behaviour who have undergone work-integrated learning (WIL) versus the classical accounting education. Design/methodology/approach In addition to the education factor, auditors’ perception is assessed in scenarios when facing time budget pressure and time deadline pressure. The gender factor is included to highlight any behavioural differences
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The impact of the adoption of international accounting and auditing standards on corruption perception Accounting Research Journal Pub Date : 2022-04-29 Elisabeth Penti Kurniawati, Didi Achjari
Purpose This study aims to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. In addition, this study examines the strength of auditing and reporting standards (SARS) that mediate the relationship. Design/methodology/approach Agency theory and bonding theory were applied in this paper to investigate the impact of the adoption of international
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Financial distress, earnings management and Big 4 auditors in emerging markets Accounting Research Journal Pub Date : 2022-03-30 Dante Baiardo C. Viana Jr, Isabel Lourenço, Ervin L. Black
Purpose The purpose of this study is to examine the association between financial distress and accruals-based earnings management in emerging markets, and the role that auditors play in that association. Design/methodology/approach This study relies on a sample of 33,455 firm-year observations from 20 emerging markets, covering a large period of analysis of 20 years. A multivariate analysis is performed
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The global management accounting principles (GMAP) and the relationship between organizational design elements Accounting Research Journal Pub Date : 2022-03-29 Babajide Oyewo, Venancio Tauringana, Babajide Moses Omikunle, Olusola Owoyele
Purpose This study aims to investigate the relationship between organizational design elements (i.e. quality of management accounting skills and performance management system, PMS), management accounting practice (MAP) sophistication and organizational competitiveness using the Global Management Accounting Principles (GMAP) framework. Design/methodology/approach Survey data was obtained through a structured
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Acknowledgments: thank you to our reviewers Accounting Research Journal Pub Date : 2022-02-08 Reza Monem
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Does audit committee constrain firms’ risks in Malaysian family manufacturing firms? Accounting Research Journal Pub Date : 2022-02-08 Wan Masliza Wan Mohammad, Nik Mohamad Zaki Nik Salleh, Wan Fadzilah Wan Yusoff
Purpose The purpose of this study is to investigate the association between audit committees’ characteristics and firms’ risk in Malaysian manufacturing firms. Design/methodology/approach The effect of audit committees on firms’ risk is investigated by 930 firm-year observations between the fiscal years of 2004 and 2009 of Bursa Malaysia listed firms during the global financial crisis. Panel data regression
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Board diversity and financial performance: empirical evidence from the United Kingdom Accounting Research Journal Pub Date : 2021-12-24 Khaled Hosny, Adel Elgharbawy
Purpose This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity. Design/methodology/approach The cross-sectional design of the FTSE 350 companies in the period of 2013–2019 was adopted in this study. Data were collected using the Thomson Reuters Eikon and BoardEx databases and analyzed
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“It’s a long story…” – impression management in South African corporate reporting Accounting Research Journal Pub Date : 2021-12-20 Shreeya Jugnandan, Gizelle D. Willows
Purpose The purpose of this paper is to investigate whether companies listed on the Johannesburg Stock Exchange use impression management techniques to obscure financial performance across the corporate reporting suite. Design/methodology/approach Mixed-effect linear regression models were used to examine whether there is a relationship between the financial performance of a company and the length
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The going-concern opinion and the adverse credit rating: an analysis of their relationship Accounting Research Journal Pub Date : 2021-12-20 Matthew Strickett, David C. Hay, David Lau
Purpose The purpose of this study is to examine the relationship between going-concern (GC) opinions issued by the Big 4 audit firms and adverse credit ratings from the two largest credit rating agencies (CRAs) – Standard & Poor’s (S&P) and Moody’s. This question is relevant because there have been suggestions that auditors and CRAs should become more similar to each other, and because the two largest
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Understanding inhibitors to XBRL adoption: an empirical investigation Accounting Research Journal Pub Date : 2021-12-16 Harmandeep Singh, Arwinder Singh
Purpose This study aims to investigate the awareness of extensible business reporting language (XBRL) and the perception of chartered accountants of India concerning the inhibitors of XBRL adoption, namely, environmental, organizational and innovation factors developed by Troshani and Rao (2007) from Rogers’ innovation diffusion theory. In addition, the analysis also investigated the relationship between
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Factors affecting the adoption extent of the balanced scorecard by Vietnamese small- and medium-sized enterprises Accounting Research Journal Pub Date : 2021-12-14 Dieu Thuong Ha, Thanh Le, Greg Fisher, Thanh Truc Nguyen
Purpose This study empirically examines factors affecting the extent of balanced scorecard (BSC) adoption in Vietnamese small- and medium-sized enterprises (SMEs) such as top management involvement, an innovative culture, a product innovation strategy, organisational resources, a competitive environment and business network support. This study aims to gain an improved understanding and draw important
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Non-GAAP measure disclosure and insider trading incentives in high-tech IPO firms Accounting Research Journal Pub Date : 2021-12-10 Bishal BC, Bo Liu
Purpose This paper aims to investigate whether the non-generally accepted accounting principles (GAAP) performance measures (NGMs) disclosure by high-tech initial public offering (IPO) firms signal firms’ efforts to maintain relatively high stock price levels before the expiration of the lock-up period to benefit insider selling. Design/methodology/approach The authors perform ordinary least squares
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Governance and sustainability in Southeast Asia Accounting Research Journal Pub Date : 2021-10-04 Mi Tran, Eshani Beddewela, Collins G. Ntim
Purpose This paper aims to examine the relationship between a diverse set of corporate governance (CG) mechanisms and corporate sustainability disclosure (CSD) in Southeast Asian countries under national stakeholder reform. Design/methodology/approach Data analysis is based on 171 of the largest companies across six Southeast Asian countries using a 30-item CSD measure. Findings The authors find that
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The public-private partnership valuation paradox Accounting Research Journal Pub Date : 2021-09-27 Stephen Gray, Jason Hall, Grant Pollard, Damien Cannavan
Purpose In the context of public-private partnerships (PPPs), it has been argued that the standard valuation framework produces a paradox whereby government appears to be made better off by taking on more systematic risk. This has led to a range of approaches being applied in practice, none of which are consistent with the standard valuation approach. The purpose of this paper is to demonstrate that
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Linking sustainability reporting frameworks and sustainable development goals Accounting Research Journal Pub Date : 2021-11-17 Cristina Alexandrina Stefanescu
Purpose This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline a theoretical model able to support the achievement of sustainable development goals (SDGs) through appropriate reporting. Design/methodology/approach
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Analysts’ cash flow forecasts informativeness, financial distress and auditor quality Accounting Research Journal Pub Date : 2021-10-25 Afroditi Papadaki, Olga-Chara Pavlopoulou-Lelaki
Purpose The purpose of this study is to examine the sophistication (accuracy, bias, informativeness for changes in accruals) and market pricing of analysts’ cash flow forecasts for Eurozone listed firms and the effects of financial distress and auditor quality. Design/methodology/approach Accuracy/bias is investigated using analysts’ cash flow forecast errors. The naïve extrapolation model is used
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From unrequited love to sleeping with the enemy: COVID-19 and the future relationship between UK universities and professional accounting bodies Accounting Research Journal Pub Date : 2021-10-24 Muhammad Al Mahameed, Umair Riaz, Lara Gee
Purpose This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context of the accreditation system and how well prepared this relationship was to observe and respond to the pandemic. Design/methodology/approach The research draws on 10 semi-structured interviews and correspondence, with
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A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises Accounting Research Journal Pub Date : 2021-09-23 Zainal Abidin Ngah, Norashikin Ismail, Nadiah Abd Hamid
Purpose The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small- and medium-sized enterprise (SME) taxpayers. Design/methodology/approach The proposed model
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Consolidation of off-balance sheet entities and investment efficiency Accounting Research Journal Pub Date : 2021-09-02 Fang Zhao, Abhijit Barua, Jung Hoon Kim
Purpose The purpose of this study is to examine the effect of consolidating off-balance sheet entities on firm-level investment efficiency. Financial Accounting Standards Board Interpretation No. 46, consolidation of variable interest entities – an Interpretation of ARB No. 51 (FIN 46) is used as a quasi-exogenous shock to financial reporting in this study. Design/methodology/approach The authors empirically
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Flexibility and job stress in the accounting profession Accounting Research Journal Pub Date : 2021-08-21 Yosra Mnif, Emna Rebai
Purpose The purpose of this study is to examine the effects of flexibility as a coping mechanism for reducing the negative impact of job stress on the accounting profession. Design/methodology/approach Data were collected using a survey questionnaire sent by mail to accounting professionals in Tunisia. A total of 200 responses were examined using a structural equations modeling procedure. Findings
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A study of the reliability of cross-sectional earnings forecasting models for estimating IPO firms’ implied cost of capital Accounting Research Journal Pub Date : 2021-08-20 Max Schreder, Pawel Bilinski
Purpose This study aims to evaluate the earnings forecasting models of Hou et al. (J Account Econ, 53:504–526, 2012) and Li and Mohanram (Rev Account Stud, 19:1152–1185, 2014) in terms of bias and accuracy and validity of the implied cost of capital (ICC) estimates for a sample of initial public offerings (IPOs). Design/methodology/approach The authors use a sample of 1,657 NYSE, Amex and Nasdaq IPOs
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Do firms adjust board gender diversity in response to economic policy uncertainty? Accounting Research Journal Pub Date : 2021-08-18 Seksak Jumreornvong, Sirimon Treepong karuna, Shenghui Tong, Pornsit Jiraporn
Purpose This paper aims to explore the effect of economic policy uncertainty (EPU) on board gender diversity. Prior research shows that female directors play a beneficial role. The advantage of board gender diversity should be particularly helpful when firms have to navigate an uncertain environment. So the authors hypothesize that firms adjust their board gender diversity in response to EPU. Desi