Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Accounting Research Journal
Journal Prestige (SJR): 0.144
Number of Followers: 19  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1030-9616 - ISSN (Online) 1839-5465
Published by Emerald Homepage  [360 journals]
  • Corporate board diversity and carbon disclosure: evidence from France

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      Authors: Fathia Elleuch Lahyani
      Abstract: 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. This study uses the generalized method of moments approach. The sample includes Société des Bourses Françaises 120 (SBF 120) nonfinancial French listed firms for a period of 10 years (2010–2019). Being sensitive to increased stakeholders’ information demands, diverse boards tend to disclose a higher volume of carbon information to improve environmental transparency and protect firm legitimacy. Findings show that board independence and nationality play a key role in enhancing carbon disclosure. The authors’ evidence underscores the crucial role of board diversity in shaping sustainability strategies and disclosure in an economy targeting carbon neutrality. The study encourages management and policymakers to increase board diversity that goes beyond gender diversity. To the best of authors’ knowledge, this study is the first to investigate the role of board diversity as a multidimensional concept in enhancing the carbon disclosure of SBF 120 large firms, which are subject to communicating their contributions to reducing their carbon footprint.
      Citation: Accounting Research Journal
      PubDate: 2022-05-05
      DOI: 10.1108/ARJ-12-2021-0350
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Stimulants of behavioural change: accounting education schism and gender

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      Authors: Rabih Nehme , Christelle AlKhoury , Abdullah Alharbi
      Abstract: This paper aims to identify differences in auditors’ behaviour who have undergone work-integrated learning (WIL) versus the classical accounting education. 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 between male and female auditors. Senior auditors working at the Big Four firms in the UK have participated in this survey. The results show, from an educational perspective, that traditional accounting program is perceived as a catalyst of dysfunctional audit behaviour in comparison to WIL program that demonstrated a higher degree of ethicality. Furthermore, the results identify male auditors as having more tendency to behaving dysfunctionally when compared to their female counterparts. This paper goes beyond assessing auditors’ ethical actions under work-related stresses, to identifying the differences in their behaviour based on their academic background. It can be used as a tool for audit practitioners and accounting faculty by highlighting the factors leading to dysfunctional behaviour and trying to mitigate them. The added value of the research paper is that it sheds light on one of the most issues faced by auditors and employees in general. Time pressures embedded in most businesses can harm organizations badly in relation to the behaviour of their employees.
      Citation: Accounting Research Journal
      PubDate: 2022-04-29
      DOI: 10.1108/ARJ-05-2021-0145
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The impact of the adoption of international accounting and auditing
           standards on corruption perception

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      Authors: Elisabeth Penti Kurniawati , Didi Achjari
      Abstract: 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. Agency theory and bonding theory were applied in this paper to investigate the impact of the adoption of international accounting and auditing standards on corruption perception. Data from 130 countries during three years were collected from Transparency International, Worldwide Governance Indicators, International Federation of Accountants, World Economic Forum, World Bank, Freedom House and World Justice Project. Hypotheses were tested using partial least squares structural equation modeling. The results show a positive impact of the adoption of international accounting and auditing standards on corruption perception, directly and indirectly, through the SARS. The results provide an insight into corruption eradication strategy through the adoption of international accounting and auditing standards and strengthen the auditing and reporting standards. This study is distinctive, as no study has yet examined the impact of the adoption of international accounting standards construct, which contains International Financial Reporting Standards and International Standards on Auditing, on the corruption perception. The corruption perception construct is developed by combining the corruption perception index and the control of corruption indicators.
      Citation: Accounting Research Journal
      PubDate: 2022-04-29
      DOI: 10.1108/ARJ-08-2021-0230
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Impact of working capital management on firm profitability and liquidity:
           the moderating role of family ownership

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      Authors: Abdullah , Muhammad Arsalan Hashmi , Muhammad Sikander Iqbal
      Abstract: This study aims to analyze whether family ownership and working capital management (WCM) affect firm profitability and liquidity. Further, we also investigate the moderating effect of family ownership on the association between WCM, firm profitability and liquidity. This study uses a sample of 150 nonfinancial companies listed on the Pakistan Stock Exchange for the period 2014–2019. For empirical analysis, this study used multiple proxies of family ownership and applied robust and bootstrapped quantile regression models. The results suggest that family ownership has a negative association with firm profitability and liquidity. Moreover, this study finds a positive association between WCM and firm profitability and liquidity. Furthermore, the results indicate that family ownership negatively moderates the association between WCM and firm profitability. In addition, we argue that family ownership rescinds the impact of WCM as excess liquidity may be used for extracting private benefits and related party transactions. First, this study has examined the nexus between family ownership, WCM, firm profitability and liquidity in the context of a developing country, i.e. Pakistan. Second, previous studies have not analyzed the moderating role of family ownership in the association between working capital management, firm profitability and liquidity. Third, this study provides unique evidence that family-owned firms have an adverse liquidity position as compared with other firms.
      Citation: Accounting Research Journal
      PubDate: 2022-03-31
      DOI: 10.1108/ARJ-07-2021-0212
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Financial distress, earnings management and Big 4 auditors in emerging
           markets

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      Authors: Dante Baiardo C. Viana Jr , Isabel Lourenço , Ervin L. Black
      Abstract: 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. 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 by considering the level of financial distress as the dependent variable, and the accruals-based earnings management and dummies for the type of auditor as the main independent ones. The authors predict and find empirical evidence that firms facing greater financial distress engage in income-increasing accruals-based earnings management in emerging markets, and that such engagement is lower in firms audited by Big 4 firms compared to those audited by non-Big 4 auditors. The authors also find significant differences across Big 4 audit firms in their role of constraining income-increasing earnings management strategies in firms with high levels of financial distress. The study adds to previous literature by investigating the association between financial distress and accruals-based earnings management in a comprehensive sample of 20 emerging markets, by providing important overall cross-country empirical evidence that has not been addressed by previous literature. The authors also bring new knowledge by discussing the role played by the Big 4 audit firms in limiting earnings management practices by firms with high levels of financial distress. Such a limitation serves as an important external corporate governance mechanism to restrain managers’ opportunistic behaviour in firms facing financial distress – especially in emerging economies characterized overall by institutional voids.
      Citation: Accounting Research Journal
      PubDate: 2022-03-30
      DOI: 10.1108/ARJ-06-2021-0165
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The global management accounting principles (GMAP) and the relationship
           between organizational design elements

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      Authors: Babajide Oyewo , Venancio Tauringana , Babajide Moses Omikunle , Olusola Owoyele
      Abstract: 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. Survey data was obtained through a structured questionnaire from 131 Nigerian firms. Measures of the quality of management accounting skills, robustness of PMS structure, MAP sophistication and organizational competitiveness were derived from the GMAP framework. Structural equation modelling was applied to explore the complexity of relationship among variables. While the quality of management accounting skills was found to have a positive but insignificant impact on MAP sophistication, the impact of PMS structure on MAP sophistication was positive and significant. MAP sophistication has a positive impact on organizational competitiveness, but the magnitude of its contribution appears to depend on the quality of management accounting skills and the robustness of PMS structure. The inability of MAP sophistication to exert much influence on organizational competitiveness is attributable to the low contribution of management accounting skills. The result supports the proposition that performance is optimized when all organizational design elements are concurrently improved. The study shows that organizations need to critically look into the quality of skills possessed by personnel in the accounting function, as all organizational design elements must be given equal importance to achieve the best results. The study contributes to knowledge by investigating the quality of management accounting skills and the robustness of PMS as organizational design elements affecting MAP and organizational competitiveness using the GMAP framework. The study operationalizes some elements of the GMAP framework by developing measurements that can be used by future studies.
      Citation: Accounting Research Journal
      PubDate: 2022-03-29
      DOI: 10.1108/ARJ-07-2020-0202
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Does audit committee constrain firms’ risks in Malaysian family
           manufacturing firms'

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      Authors: Wan Masliza Wan Mohammad , Nik Mohamad Zaki Nik Salleh , Wan Fadzilah Wan Yusoff
      Abstract: The purpose of this study is to investigate the association between audit committees’ characteristics and firms’ risk in Malaysian manufacturing firms. 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 analysis is used to analyze the relationship. The findings of this study indicate that audit committee’s independence reduces firms’ risk. Nonetheless, across various analysis, the authors fail to associate audit committee’s qualification and membership in professional bodies with firms’ risk. Consistently, the authors find that family ownership is negatively associated with IDIOSYNCRATIC risks, supporting previous studies claim that family firms are more risk averse than non-family firms. The analysis is confined to Malaysian family manufacturing sectors during global financial crisis 2007–2008. This study offers insights into the importance of audit committees’ qualification and knowledge in Malaysian family manufacturing firms in reducing firms’ risk and providing stability to investors investment.
      Citation: Accounting Research Journal
      PubDate: 2022-02-08
      DOI: 10.1108/ARJ-01-2021-0025
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Board diversity and financial performance: empirical evidence from the
           United Kingdom

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      Authors: Khaled Hosny , Adel Elgharbawy
      Abstract: This study aims to investigate the relationship between board diversity and financial performance from a wide perspective, including multiple dimensions of board diversity. 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 via ordinary least Squares (OLS) regression. Both gender and skill diversity positively affect financial performance. However, other dimensions of diversity, including board tenure, education and network, have no significant influence on financial performance. On the other hand, nationality diversity negatively affects financial performance, and the gender diversity of executive directors negatively affects market-based performance. The results remain unchanged after considering endogeneity concerns and using alternative measures of financial performance. This study provides useful insights into the importance of board diversity and its implications for firm performance, which can help in the development of future regulations and policies, such as female representation on the board. The findings can also guide companies toward the best way of diversifying their boardrooms in different aspects. This study extensively investigates board diversity, including gender, tenure, skill and education, network and nationality, using the lens of the resource dependency theory. It also extends the scope of the study to examine some characteristics of executive directors, including gender and age. The evidence is provided from one of the leading countries in regulating corporate governance (CG), i.e. the UK.
      Citation: Accounting Research Journal
      PubDate: 2021-12-24
      DOI: 10.1108/ARJ-02-2020-0037
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • The going-concern opinion and the adverse credit rating: an analysis of
           their relationship

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      Authors: Matthew Strickett , David C. Hay , David Lau
      Abstract: 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 CRAs have different ownership structures that could affect their ratings. Univariate and multivariate analyses are performed using a sample of firms that filed for bankruptcy between January 1, 2002 and December 31, 2013 that also had an audit opinion signed during the 12 months prior to bankruptcy, along with a credit rating issued by either or both S&P and Moody’s. Both influence each other. The likelihood of an auditor issuing a GC opinion is related to the credit rating issued by both S&P and Moody’s in the month prior to the audit report signing. The results also show differences between the CRAs. S&P reacted in the month after an auditor issued a GC opinion by downgrading its ratings 68% of the time. However, Moody’s did not react as strongly as S&P, downgrading its ratings only 24% of the time. Both audit reports and credit ratings influence each other. The likelihood of an auditor issuing a GC opinion is related to the credit rating issued by both S&P and Moody’s in the month prior to the audit report signing. The results also show differences between the CRAs. S&P reacted in the month after an auditor issued a GC opinion by downgrading its ratings 68% of the time. However, Moody’s did not react as strongly as S&P, downgrading its ratings only 24% of the time. Auditors are more likely to issue GC opinions when there is a downgrade to the credit rating, and CRAs are more likely to downgrade their ratings when there is a GC opinion. The study highlights that CRAs with different ownership structures provide different credit rating outcomes.
      Citation: Accounting Research Journal
      PubDate: 2021-12-20
      DOI: 10.1108/ARJ-04-2021-0135
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • “It’s a long story…” – impression management in South African
           corporate reporting

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      Authors: Shreeya Jugnandan , Gizelle D. Willows
      Abstract: 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. Mixed-effect linear regression models were used to examine whether there is a relationship between the financial performance of a company and the length or complexity of the reports produced. Consistent with trends examined internationally, companies with lower financial performance tend to present lengthier disclosures throughout the reporting complement. However, there is limited evidence to suggest a definitive relationship between report complexity and performance. Corporate reports have maintained a consistent level of complexity and are not easily readable. This paper is unique as it simultaneously considers multiple corporate reports, including the annual financial statements, integrated reports and market announcements. The paper contributes to the limited body of literature on impression management from emerging economies. A comparison of the complexity measures to the average education level of South Africans indicates that most corporate reports are not readable to the layman investor. Thus, despite there being no definitive relationship between complexity and performance, there is impetus to simplify corporate reporting.
      Citation: Accounting Research Journal
      PubDate: 2021-12-20
      DOI: 10.1108/ARJ-07-2021-0209
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Understanding inhibitors to XBRL adoption: an empirical investigation

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      Authors: Harmandeep Singh , Arwinder Singh
      Abstract: 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 the perception of issues regarding XBRL adoption and individual characteristics (training, age, gender and professional experience). A Web-based questionnaire was circulated through e-mail to chartered accountants registered with the Institute of Chartered Accountants India (ICAI) and 233 chartered accountants responded to the questionnaire. The data was analyzed using reliability statistics and multivariate regression analyses. The results indicate that accountants perceived that environmental, organizational and innovational factors were challenging in adopting XBRL. Interestingly, training and experience were significant factors in explaining respondents’ perceptions. From a practical panorama, the significance of issues implies that associations such as XBRL International, XBRL India, ICAI and the Ministry of Corporate Affairs should collectively take the appropriate steps to sustain and ameliorate the reliability and adoption of XBRL. The results can motivate ICAI/Institute of Company Secretaries of India (ICSI) courses to teach academic content about XBRL. The present study differs from previous research because it examines the inhibitors in adopting XBRL, namely, environmental, organizational and innovation factors, in an empirical setting. Moreover, to the best of the author’s knowledge, this is the first study to analyze the influence of individual factors on accountants’ perceptions about inhibitors of XBRL adoption.
      Citation: Accounting Research Journal
      PubDate: 2021-12-16
      DOI: 10.1108/ARJ-05-2021-0144
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Factors affecting the adoption extent of the balanced scorecard by
           Vietnamese small- and medium-sized enterprises

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      Authors: Dieu Thuong Ha , Thanh Le , Greg Fisher , Thanh Truc Nguyen
      Abstract: 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 lessons on BSC adoption for SMEs. Using primary data obtained from a survey of top managers of SMEs that have experienced some forms of BSC adoption, the authors conduct their analysis using exploratory factor analysis and regression analysis methods. The authors find that top management involvement, an innovative culture, organisational resources and business network support are essential factors impacting the extent of BSC adoption in Vietnamese SMEs. Besides confirming literature findings on these variables, the authors identify support of business networks as another important factor affecting the extent of BSC adoption, alongside location and business owners’ experience. However, the impacts of a product innovation strategy and a competitive environment are not significant. This study adapts scales previously designed for large enterprises in developed countries to fit into the context of Vietnamese SMEs. Future research can take advantage of this new set of scales and data to obtain further research results. This study will serve as guidance for SMEs considering BSC adoption to have a clear vision of what factors are likely to affect BSC adoption, how they affect it and in what direction. Lessons learned can be extended not only to Vietnamese SMEs that have not yet adopted the BSC but also to firms in other countries with similar economic conditions. This study is among pioneering studies on BSC in SMEs and within the context of Vietnam.
      Citation: Accounting Research Journal
      PubDate: 2021-12-14
      DOI: 10.1108/ARJ-08-2020-0221
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Non-GAAP measure disclosure and insider trading incentives in high-tech
           IPO firms

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      Authors: Bishal BC , Bo Liu
      Abstract: 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. The authors perform ordinary least squares and logit regressions using financial statement data and hand collected data on NGM disclosures for high-tech firms during the IPO process. The authors find that the top executives of high-tech IPO firms with NGM disclosures are significantly more likely to sell and sell significantly more insider shares at the lock-up expiration than those of high-tech IPO firms without NGM disclosures. At the same time, while high-tech NGM firms have stock returns similar to their counterparts without NGMs for the period before the lock-up expiration, their stock returns are substantially lower after insider selling following the lock-up expiration. By documenting the negative association between NGM disclosures and post-lockup expiration stock performance, the study highlights managerial deliberate optimism about the firm’s prospects which may not materialize. Hence, investors should take the NGM disclosures with a grain of salt. This paper fills a notable void in the non-GAAP reporting literature by documenting a statistically and economically significant positive association between managerial equity trading incentives and NGM disclosures by high-tech IPO firms.
      Citation: Accounting Research Journal
      PubDate: 2021-12-10
      DOI: 10.1108/ARJ-01-2021-0016
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Linking sustainability reporting frameworks and sustainable development
           goals

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      Authors: Cristina Alexandrina Stefanescu
      Abstract: 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. The research methodology follows a qualitative approach, combining content and benchmarking analyses of the official documents in question. It aims to provide a better understanding of the conceptual matches between the “5 Ps” of sustainable development and the two sustainability reporting frameworks (IR and GRI) by breaking them down into components and overlapping their constituents to highlight the connections. The results reveal that both sustainability reporting frameworks provide prerequisites to ensure SDGs achievement due to the embedded sustainability issues. As there are more matches between SDGs and the capitals implied in the pursuit of value creation, IR better fits to become part of the sustainable development strategy as a valuable option for reporting on SDGs. The study addresses academia through a better understanding of the connections between SDGs and sustainability reporting. It might help regulators to improve their latest efforts to enhance transparency and comparability through the enactment of Directive 2014/95, as long as it has not imposed a standardised report yet. It could guide practitioners to face future challenges and support their steps towards standardised reporting practices. This paper approaches the newsworthy topic of sustainable development, outlining a conceptual model meant to support the SDGs achievement through appropriate standardised reporting. It might also fill the gap of the Directive 2014/95 on non-financial information disclosure as it identifies the most suitable type of reporting to enhance the harmonisation at the European level.
      Citation: Accounting Research Journal
      PubDate: 2021-11-17
      DOI: 10.1108/ARJ-07-2020-0196
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Content requirements for narrative reporting in the public sector: a
           contextual perspective

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      Authors: Benson Igboke , Razaq Raj
      Abstract: Accounting literature is definite about the content and presentation of traditional financial statements, but the basic information to be provided in the narrative reports of public sector entities remains unsettled. This paper aims to investigate the needs and expectations of stakeholders (primary users and preparers) regarding the content and presentation of narrative reports in the public sector of Nigeria. The research used a qualitative approach that draws on stakeholder and contingency theories to collect primary data through in-depth individual interviews using semi-structured questionnaires. Data were analysed by a thematic method using the NVivo 11 Pro software package. The study reveals that financial statements constitute the statutory financial reports of public sector entities in Nigeria as narrative reporting is undeveloped, both as a concept and in practice. Stakeholders believe that narrative reporting is required to enhance the accountability usefulness of the annual financial reports published by the government and public agencies. Data analysis further reveals that public perception about the management of government financial resources influences the information needs of stakeholders regarding financial reporting. In addition, stakeholders consider the approved budget as the cornerstone of public financial reporting. Accordingly, users and other stakeholders expect public sector narrative reports to provide budget-based performance information that relates the accounting data presented in the financial statements to the key budgetary provisions, in both financial outlays and service delivery achievements. Stakeholders also expect narrative reports to be presented in plain language and provide information about the impact of financial decisions and actions on the basic socioeconomic variables that signpost citizens’ well-being, such as education, health care, employment and security. The study suggests that the inclusion of narrative information in the statutory financial reports of public entities in Nigeria is imperative and should engage the attention of policymakers and relevant regulatory authorities. In addition, a more elaborate systematic investigation of the information needs of stakeholders in Nigeria should be undertaken by relevant units of government. To the best of the authors’ knowledge, this is the first documented research on narrative reporting and the information needs of a broad range of stakeholders in the public sector of Nigeria. The paper identifies the approved budget as the focal point of governmental financial reporting, and a clear linkage between budget provisions, accounting results and service delivery achievements as the basic content of a narrative report in developing countries.
      Citation: Accounting Research Journal
      PubDate: 2021-10-25
      DOI: 10.1108/ARJ-09-2018-0138
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • The rough road towards accounting harmonization of a developing country
           with a French accounting culture

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      Authors: Fatma Ben Slama , Ahmed Atef Oussii , Mohamed Faker Klibi
      Abstract: The purpose of this paper is to investigate in-depth and explain the issues related to the experience of Tunisia, a developing country, in its attempt to move from Euro-Continental rule-based generally accepted accounting principles (GAAPs) to an accounting system adapted to international financial reporting standards (IFRS). The study is conducted via a qualitative methodology based on a content analysis of primary data from interviews with key actors involved in financial reporting in Tunisia. Findings reveal that local Tunisian GAAPs, adapted to IFRS in their 1996 version, failed to establish a financial reporting accounting culture and meet public-interest firms’ informational needs. This is mainly related to factors, such as the simplified methods adopted (generally adequate to the identified needs of users of small and medium-sized entity financial statements) and the hybrid aspect of the Tunisian accounting standards due to the co-existence of Euro-Continental and Anglo-Saxon parties. Moreover, the findings show that the lack of political willpower and the absence of updates to changes in IFRS have compromised the proper functioning of standardization and control structures. The study’s results may interest regulators and policymakers of many developing countries that have not pursued the harmonization of their local GAAPs with IFRS. In addition, findings from the research provide insights into the rough road towards harmonization, the dysfunctions of the latter and delays in developing countries. The research highlights the complexity for an emerging country with Euro-Continental accounting traditions to move to IFRS.
      Citation: Accounting Research Journal
      PubDate: 2021-10-18
      DOI: 10.1108/ARJ-02-2021-0075
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Analysts’ cash flow forecasts informativeness, financial distress
           and auditor quality

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      Authors: Afroditi Papadaki , Olga-Chara Pavlopoulou-Lelaki
      Abstract: 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. Accuracy/bias is investigated using analysts’ cash flow forecast errors. The naïve extrapolation model is used to examine the forecasts’ informativeness for working capital changes. A total return model is used to examine value-relevance. This study controls for the forecast horizon, using the Altman z-score and a BigN/industry specialization auditor indicator to proxy for distress and auditor quality, respectively. Analysts efficiently adjust earnings forecasts for depreciation during cash flow forecast formation but fail to efficiently incorporate working capital changes. Findings indicate cash flow forecasts’ accuracy improves for distressed firms and firms of high auditor quality, attributed to analyst conservatism and accounting choices and more accurate earnings forecasts, respectively. Cash flow forecasts’ value-relevance increases for distressed firms, particularly those of high auditor quality and timely forecasts. To the best of the authors’ knowledge, this study is the first to examine analysts’ cash flow forecasts taking into consideration financial distress and auditor quality, controlling for the analyst forecast horizon.
      Citation: Accounting Research Journal
      PubDate: 2021-10-25
      DOI: 10.1108/ARJ-10-2020-0333
      Issue No: Vol. 35 , No. 3 (2021)
       
  • From unrequited love to sleeping with the enemy: COVID-19 and the future
           relationship between UK universities and professional accounting bodies

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      Authors: Muhammad Al Mahameed , Umair Riaz , Lara Gee
      Abstract: 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. The research draws on 10 semi-structured interviews and correspondence, with six English universities in the context of their relationship with three PABs to build an extended analytical structure to understand the nature and extent of the accreditation system in light of COVID-19. The study shows that COVID-19 has highlighted pedagogical and ideological conflicts within the PAB–university relationship. The analysis shows that, in an attempt to resolve these conflicts, universities demonstrate “unrequited love” for PABs by limiting changes to assessments to meet the PABs’ criteria. Indeed, PABs face very little resistance from universities. This further constrains academics by suppressing innovation and limiting their scope to learn and adopt new skills, habits and teaching styles. The paper highlights the weakness of the PAB–university relationship. Moreover, it shows that rather than using the pandemic crisis to question this relationship, PABs may seek to promote their accounting pedagogy and retain greater control of the accounting curriculum. This can entail the transformation of academics into translators of PABs’ accounting pedagogy rather than exercising academic freedom and promoting critical thinking.
      Citation: Accounting Research Journal
      PubDate: 2021-10-24
      DOI: 10.1108/ARJ-04-2021-0121
      Issue No: Vol. 35 , No. 3 (2021)
       
  • A cohesive model of predicting tax evasion from the perspective of
           

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      Authors: Zainal Abidin Ngah , Norashikin Ismail , Nadiah Abd Hamid
      Abstract: 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. The proposed model for this study is designed to explore the extent of the relationships between the independent variables: family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits and the moderating variable, i.e. tax audit officers’ level of competence; and the dependent variable, i.e. tax evasion from the perspective of fraudulent financial reporting. This study is grounded on four theories: agency theory, political cost theory, economic deterrence theory and competency theory. Data will be gathered from actual audit cases resolved by the Inland Revenue Board of Malaysia. Ordinary least square regression analysis is proposed for the investigation. This study anticipates that family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits could be associated with tax evasion amongst SMEs in Malaysia. This study further proposes that highly competent tax audit officers could mitigate the relationship between frequency of tax audits and tax evasion practices amongst SMEs in Malaysia. This study should be able to provide a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst SMEs in Malaysia. Research on fraudulent financial reporting amongst SMEs is very limited, especially involving the level of competence of the tax audit officers; therefore, this study should contribute to the tax evasion literature by providing a comprehensive model of predicting tax evasion through fraudulent financial reporting using a Malaysian tax setting.
      Citation: Accounting Research Journal
      PubDate: 2021-09-23
      DOI: 10.1108/ARJ-09-2020-0315
      Issue No: Vol. 35 , No. 3 (2021)
       
  • Consolidation of off-balance sheet entities and investment efficiency

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      Authors: Fang Zhao , Abhijit Barua , Jung Hoon Kim
      Abstract: 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. The authors empirically test the change of investment efficiency for a sample of firms affected by FIN 46 in the post-FIN 46 periods. In the regression, a group of matched pairs selected from unaffected firms is used as the control sample and firm characteristics are used as control variables. The authors find that firms affected by FIN 46 experience improvement in investment efficiency after adopting the standard compared to unaffected firms. The authors also document that FIN 46 firms’ level of investment decreases after FIN 46 compared to unaffected firms. These empirical results suggest that the improvement in investment efficiency is likely to be achieved by the reduction in over-investment. Further analyses show that amongst the affected firms, firms consolidating off-balance sheet special purpose entities (SPEs) improve investment efficiency mainly by reducing over-investment, whereas firms avoiding the consolidation of SPEs do not display such tendency. This study contributes to the literature on the relation between financial reporting and investment efficiency, as well as the literature on the impact of FIN 46. To the best of the authors’ knowledge, this study is the first to examine the relation between the consolidation of off-balance sheet entities and investment efficiency.
      Citation: Accounting Research Journal
      PubDate: 2021-09-02
      DOI: 10.1108/ARJ-09-2020-0291
      Issue No: Vol. 35 , No. 3 (2021)
       
  • Drivers of mandatory disclosure in GCC region firms

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      Authors: Ismail Ufuk Misirlioglu , Jon Tucker , Helmi Abdulhameed Boshnak
      Abstract: This paper aims to investigate firm-level variations in the extent of mandatory disclosures and address the drivers of mandatory disclosure using data from the Gulf Co-operation Council (GCC) region. The extent of mandatory disclosure is examined using a disclosure index created with reference to 24 International Financial Reporting Standards (IFRSs). The authors find that the extent of mandatory disclosure required by applicable IFRSs/International Accounting Standards increases with international presence, group firms, the level of voluntary disclosure, firm age and the education level of company financial controllers. It decreases with firm size and the proportion of institutional share ownership. The degree of board independence is positively related to the level of mandatory disclosure in firms with no state ownership. Profitability positively affects the level of mandatory disclosure to a greater extent in more liquid GCC firms. The results confirm that there is a greater sensitivity of mandatory disclosure to loss than to profit. Loss increases, whilst profit decreases, the extent of mandatory disclosure. The results promote further understanding of international financial reporting differences in an emerging country setting. The findings provide a detailed insight to investors, financial analysts, practitioners and academics. The authors develop a highly granular mandatory disclosure index in a developing country setting and identify key drivers of such disclosure.
      Citation: Accounting Research Journal
      PubDate: 2021-08-24
      DOI: 10.1108/ARJ-12-2020-0366
      Issue No: Vol. 35 , No. 3 (2021)
       
  • Do firms adjust board gender diversity in response to economic policy
           uncertainty'

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      Authors: Seksak Jumreornvong , Sirimon Treepong karuna , Shenghui Tong , Pornsit Jiraporn
      Abstract: 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. The authors execute a regression analysis. To minimize endogeneity, the authors execute firm-fixed effects regressions, an instrumental variable (IV) analysis and propensity score matching. Consistent with their hypothesis, the authors find that firms significantly raise board gender diversity in response to EPU. To draw a causal inference, the authors exploit the 9/11 terrorist attack as an exogenous shock that elevated EPU unexpectedly. The authors’ IV analysis corroborates the results. Finally, the authors show that board gender diversity substantially mitigates the adverse effect on shareholder wealth brought about by an unanticipated negative shock attributed to the 9/11 attack. According to the authors’ knowledge, this study is the first to investigate the effect of EPU on board gender diversity. This research contributes to two important areas of the literature, i.e. board gender diversity and EPU. The authors show that board gender diversity is beneficial and firms act accordingly when facing more economic uncertainty.
      Citation: Accounting Research Journal
      PubDate: 2021-08-18
      DOI: 10.1108/ARJ-01-2021-0011
      Issue No: Vol. 35 , No. 3 (2021)
       
  • The impact of changes in regulations on Malaysian IPOs

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      Authors: Rasidah Mohd-Rashid , Ahmad Hakimi Tajuddin , Karren Lee-Hwei Khaw , Chui Zi Ong
      Abstract: This study aims to examine the changes in equity guidelines and initial returns in the Malaysian initial public offering (IPO) market. The study uses cross-sectional data over 16 years from 2000 to 2016. It uses ordinary least squares for the baseline model and incorporates an interaction term, quantile regression, quadratic term, break test and logit regression model for further analysis. The results support the propositions that lockup provisions signal commitment and demand increase initial returns. The revision in the Bumiputera equity requirement means that issuers no longer need to discount offer prices to entice investors. Finally, the revised Sharīʿah-compliance screening requirement ensures that stocks are better in quality and more transparent, leading to a higher demand that drives prices upwards. This study’s findings provide insights into how issuers can secure good subscriptions. Besides, policymakers should ensure that firms disclose the required information in their prospectuses. This study adds to the body of knowledge on whether and how the regulatory requirements affect IPO initial returns.
      Citation: Accounting Research Journal
      PubDate: 2021-07-30
      DOI: 10.1108/ARJ-12-2020-0378
      Issue No: Vol. 35 , No. 3 (2021)
       
  • Accounting Research Journal

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