The role of other comprehensive income in analyst valuation: profitability, perception and performance

2024-9-11

Sustainability reporting assurance practice in Indonesia: assuror and academician perspective

2024-8-26

Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector

2024-8-26

Does a CEO from a reputable university create a better working environment? Evidence from Indonesia

2024-8-1

Determinants and impact of production planning and control accounting techniques on competitiveness of manufacturing companies: a structural equation modelling approach

2024-7-17

IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence

2024-7-13

Identifying new earnings management components: a machine learning approach

2024-7-9

Can artificial intelligence produce a convincing accounting research article?

2024-7-8

Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa

2024-7-3

Intellectual capital and subscription rate: an empirical investigation in the Indian initial public offering market

2024-6-25

Dead reckoning: charting a new (metaphorical) course for accounting

2024-6-22

ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s

2024-6-18

Revisiting corporate governance mechanisms and real earnings management activities in emerging economies

2024-6-17

Reconnecting sustainability reporting with earnings management: empirical evidence from Kuwait

2024-6-8

Mapping accounting literature on climate finance: identifying research gaps and reflections on future research

2024-5-9

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

2024-4-22

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

2024-4-22

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

2024-4-17

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

2024-3-20

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

2024-3-9

Staff responses to management control systems changes in an Australian university

2024-2-13

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

2024-2-12

COVID-19-related accounting disclosures in the financial statements: evidence from an emerging economy

2024-2-6

Is audit committee busyness associated with earnings management? The moderating role of foreign ownership

2024-2-1

The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information’s conveyance

2024-1-8

Window dressing in the banking sector of an emerging economy: evidence from aggregate data

2023-12-23

Fighting through the Flesch and Fog: the readability of risk disclosures

2023-12-18

This is not an exit: accounting education and attempting to escape the capitalist realist “cage”

2023-11-17

Debt maturity structure, credit ratings and audit fees: new evidence

2023-11-13

The impact of CEO attributes on sustainability performance: evidence from an emerging economy

2023-11-13

Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications

2023-10-31

Islamic banks’ Sharia compliance disclosure: an international evidence

2023-9-20

Related party transactions, ownership structures and cost of debt: evidence from GCC listed firms

2023-9-18

The impact of CEO age on a firm’s choice of global reporting initiative: moderating role of board social capital

2023-9-14

Busy CEOs and audit fees: evidence from Indonesia

2023-9-14

Has increased prominence of translation results changed net investment hedging practice?

2023-8-28

Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system

2023-8-8

Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia

2023-7-27

Do founder CEOs and overconfidence affect firm risk?

2023-7-21

Accounting Research Journal

2023-7-11

Decrypting crypto: implications of potential financial accounting treatments of cryptocurrency

2023-6-23

Financial statement fraud litigation, material weaknesses, and board characteristics

2023-6-8

Ways ethics education toolkit impacts moral judgment of accounting students

2023-5-22

The great sell-side sell-off: evidence of declining financial analyst coverage

2023-5-16

Audit committee diligence: do independent directors matter?

2023-5-10

The effect of increases in board independence on financial reporting quality

2023-4-25

Big data analytics and auditor judgment: an experimental study

2023-4-19

A gendered discourse on truthful disclosure of financial fraud practices among accountants in China: implications to corporate governance

2023-4-19

Value relevance of earnings and book value of equity in profit versus loss reporting firms: significance of intangible intensity

2023-4-18

Does fintech lead to better accounting practices? Empirical evidence

2023-4-17