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Channel: Emerald Group Publishing Limited: Journal of Applied Accounting Research: Table of Contents
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Factors Associated with the Internal Audit Function's Role in Corporate...

AbstractPurpose - We investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance.Design/methodology/approach -...

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The Determinants of Board Meetings: Evidence from Categorical Analysis

AbstractPurpose - This paper aims to investigate the determinants of the frequency of board meetings as an index for board activity including their monitoring role. Design/methodology/approach - The...

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The Role of Corporate Governance in Earnings Management: Experience from US...

AbstractPurpose - The current research paper investigates the role of corporate governance in earnings management behaviour by US listed banks during the era of the Sarbanes-Oxley Act (2003-2008)....

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Corporate Governance Mechanisms and Capital Structure in UAE

AbstractPurpose - This study examines the impact of corporate governance mechanisms on corporate financial decisions in one of the emerging economies, United Arab of Emirates (UAE). In particular, we...

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Voluntary Corporate Governance Disclosures by Post-Apartheid South African...

AbstractPurpose - This paper investigates as to whether post-Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices...

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Multiple Large Ownership Structure, Audit Committee Activity and Audit Fees:...

AbstractPurpose - This study examined the impact of Multiple Large ownership structure (MLS) and Audit Committee Activity (ACA) on audit pricing for a sample of UK listed companies....

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Editorial to themed issue on corporate governance

AbstractNot available.

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Voluntary Internet Financial Reporting Practices of Listed Companies in the...

AbstractPurpose - We investigate the use of the internet as a channel for voluntary communication of financial information by companies listed on two stock exchanges in the United Arab Emirates (UAE)....

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Does Asymmetric Information Drive UK Dividends Propensity?

AbstractPurpose - We extend and contribute to prior UK research on the association between information asymmetry and dividends propensity. We investigate the impact of the number of analysts following...

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AN INDEX OF BEST PRACTICE PERFORMANCE REPORTING FOR MALAYSIAN LOCAL AUTHORITIES

AbstractPurpose - The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice...

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The Value Relevance of Social Reporting: Evidence from Listed Italian Companies

AbstractPurpose - This paper aims to test whether the publication of a social report provides information about the firm’s market value. We want to understand if investors believe the social report has...

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The impact of CFOs characteristics and information technology on Cost...

AbstractPurpose - The purpose of this study is to examine the factors influencing the use of Cost Management Systems (CMS) for decision-making, control and performance...

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New Performance Measurement and Management Control Systems

AbstractPurpose - Focusing on how performance management systems support control, this article provides two ‘next-generation’ performance scorecards—the Performance Wheel, suitable for most...

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Developments in tax e-filing: practical views from the coalface

AbstractPurpose - Electronic filing (e-filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax...

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The Costs and Benefits of IFRS Implementation in the UK and Italy

AbstractPurpose - To examine the opinions of national stakeholders on the costs and benefits of IFRS implementation and to determine whether countries with disparate social, economical and political...

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Small businesses, share buybacks, tax auditing and the use of valuation...

AbstractPurpose - The purpose of this paper is to analyse how share buybacks can be, in Portuguese small privately held firms, a source of tax based conflicts between shareholders and the tax...

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THE IMPACT OF IFRS ON NET INCOME AND EQUITY: EVIDENCE FROM ITALIAN LISTED...

AbstractPurpose - The mandatory conversion to IFRS (International Financial Reporting Standards) has represented much more than a change in accounting rules. Firms’ main concern has been to understand...

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International Financial Reporting Standards and Noise Trading: Evidence from...

AbstractPurpose - This paper examines whether the mandatory adoption of International Financial Reporting Standards (IFRS) has produced an impact on the level of noise trading and volatility dynamics...

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Factors that Catalyst, Facilitate and Motivate the Decision to Implement...

AbstractPurpose - In spite of facilitating and motivating factors in the external environment, the implementation of new management-accounting techniques as ABC in companies is disappointing. The main...

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Stock price volatility and informational efficiency following the mandatory...

AbstractPurpose - The aim of this study is to examine the impact of mandatory IFRS adoption on the informational efficiency, market stability, and price adjustment of underlying stocks in...

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