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Research Article

Article
Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences
R. Breijer, M. H. R. Erkens, R. P. Orij & R. G. A. Vergoossen
Published online: 16 May 2024
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Research Article

Article
Signalling through managerial tone and analysts’ response
Jing Ning, Luqiao Zhang, Biao Mi, Jessica Hong Yang & Lei Tao
Published online: 06 May 2024
  • 197 Views
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Open Access

Research Article

Article
Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?
Ahmed A. Sarhan & Christopher J. Cowton
Published online: 05 May 2024
  • 152 Views
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Open Access

Research Article

Article
Developing enabling cost information during the COVID-19 crisis
Julia M. Heberle, David S. Bedford, Christopher S. Chapman & Prabhu Sivabalan
Published online: 10 Apr 2024
  • 299 Views
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Open Access

Research Article

Article
Power needs knowledge: CEO knowledge background and goodwill impairment
Chao Chen, Junjian Gu & Gerald J. Lobo
Published online: 08 Apr 2024
  • 118 Views
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Research Article

Article
Distracted auditors, audit effort, and earnings quality
Aaron Afzali, Mansoor Afzali & Kim Ittonen
Published online: 05 Apr 2024
  • 479 Views
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Open Access

Research Article

Article
Unstable platforms: Uber’s business model and the challenge of organisational legitimacy
Debra Howcroft & Adam Leaver
Published online: 03 Mar 2024
  • 1339 Views
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Open Access

Research Article

Article
“I am no longer part of this rat race”: student resistance to neoliberal accounting education in Pakistan
Michele Bigoni & Waksh Awais
Published online: 21 Feb 2024
  • 639 Views
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Open Access

Research Article

Article
Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation
Katrin Hummel & Karina Bauernhofer
Published online: 21 Feb 2024
  • 1777 Views
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Open Access

Research Article

Article
Ownership structure and climate-related corporate reporting
Tam Huy Nguyen, Vu Quang Trinh & Wenxi Chen
Published online: 20 Feb 2024
  • 889 Views
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Open Access

Research Article

Article
Healthcare network governance and accountability shaped by social capital
Mara Sȋntejudeanu, Geraldine Robbins & Breda Sweeney
Published online: 16 Feb 2024
  • 65 Views
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Research Article

Article
Monthly income patterns and earnings management in banking
Eleftherios Aggelopoulos, Antonios Georgopoulos & Georgios Kolias
Published online: 15 Feb 2024
  • 167 Views
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Open Access

Research Article

Article
When accountability and identity collide: how director identity shapes board tenure
Natalie Elms & Johanne Grosvold
Published online: 11 Feb 2024
  • 900 Views
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Open Access

Research Article

Article
Seeing double corporate reporting through the materiality lenses of both investors and nature*
Richard Barker & Colin Mayer
Published online: 08 Feb 2024
  • 594 Views
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Open Access

Research Article

Article
Regulatory innovation and (de)legitimisation: accountability challenges in the healthcare field
Kazeem Akinyele, Lisa Baudot, Jared Koreff & Steve Sutton
Published online: 06 Feb 2024
  • 122 Views
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Research Article

Article
Do alumni relationships between executive directors and auditors matter for financial reporting quality?
Yang Wang, Xin Chen & Yifei Zhang
Published online: 15 Jan 2024
  • 169 Views
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Research Article

Article
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards
Leonardo P. Barcellos, Ricardo L. Cardoso & Rodrigo de O. Leite
Published online: 06 Dec 2023
  • 122 Views
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Research Article

Article
Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience
Irwan Taufiq Ritonga & Vogy Gautama Buanaputra
Published online: 27 Nov 2023
  • 240 Views
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Research Article

Article
Social trust and corporate qualitative disclosure: evidence from tone management in MD&A
Ya-Guang Du & Nan-Ting Kuo
Published online: 24 Nov 2023
  • 232 Views
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Research Article

Article
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises
Seán O’Reilly, Louise Gorman, Ciarán Mac An Bhaird & Niamh M. Brennan
Published online: 24 Nov 2023
  • 1708 Views
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Open Access

Research Article

Article
Multiple directorships of outside directors and firms’ cost behaviour: evidence from Korea
Hyejeong Shin & Sorah Park
Published online: 19 Nov 2023
  • 101 Views
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Research Article

Article
Understanding fund manager readership of annual report risk disclosure
Santhosh Abraham & Richard Slack
Published online: 02 Nov 2023
  • 622 Views
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Open Access

Research Article

Article
Soft law regulation and labour rights reporting: a deficit in moral legitimacy?
Sepideh Parsa, Ian Roper, Iris Maurer & Michael Mueller-Camen
Published online: 10 Oct 2023
  • 225 Views
  • 1 CrossRef citations
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Research Article

Article
Do rating agencies impound workforce human capital information into default risk assessments?
Dafydd Mali & Hyoung-joo Lim
Published online: 04 Sep 2023
  • 162 Views
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Research Article

Article
Boards and CSR: exploring the individual perceptions of non-executive directors
Lies Bouten, Julie Bayle-Cordier, Adel Beldi & Tiphaine Compernolle
Published online: 01 Sep 2023
  • 235 Views
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Research Article

Article
Conceptual conformity of deferred tax accruals: evidence from Germany and the United Kingdom
Domenico Campa, Ray Donnelly & Sean Bradley Power
Published online: 11 Aug 2023
  • 111 Views
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Research Article

Article
IFRS 9 implementation and bank risk
Anthony Kyiu & Vincent Tawiah
Published online: 11 Aug 2023
  • 3476 Views
  • 2 CrossRef citations
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Open Access

Research Article

Article
Symbolism as practice: a practice theoretical understanding of audit committee practices in emerging market family companies
Shaila Ahmed & Shahzad Uddin
Published online: 10 Jul 2023
  • 616 Views
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Open Access

Research Article

Article
Towards a dynamic approach to materiality: A lesson from COVID-19
Simone Pizzi, Andrea Venturelli & Fabio Caputo
Published online: 18 Jun 2023
  • 263 Views
  • 3 CrossRef citations
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Research Article

Article
Habitus and harmony: between the global and the local
Sami Sadaka, Greg Stoner & Rabih Nehme
Published online: 18 Jun 2023
  • 182 Views
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Research Article

Article
Chief financial officer overconfidence and earnings management
Lu Qiao, Emmanuel Adegbite & Tam Huy Nguyen
Published online: 28 Apr 2023
  • 2765 Views
  • 5 CrossRef citations
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Open Access

Research Article

Article
Does CEO debt-like compensation mitigate corporate social irresponsibility?
Long Chen, Guanming He & Gopal V. Krishnan
Published online: 27 Apr 2023
  • 2153 Views
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Open Access

Research Article

Article
Adapting integrated reporting through the stages of local rationalisation
Svetlana Sabelfeld, John Dumay & Matteo La Torre
Published online: 02 Apr 2023
  • 2544 Views
  • 1 CrossRef citations
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Open Access

Research Article

Article
Women’s empowerment conditions, institutions and firm performance in the MENA region
Afra Al Hameli, Charilaos Mertzanis & Ilias Kampouris
Published online: 30 Mar 2023
  • 311 Views
  • 5 CrossRef citations
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Research Article

Article
“É só uma gripezinha”? Produzindo um contra-relato midiático das Crises Discursivas sobre a COVID-19 no Brasil
João Paulo Lima, Silvia Pereira de Castro Casa Nova, Fernanda Filgueiras Sauerbronn & Marcelo Castañeda
Published online: 24 Mar 2023
  • 1001 Views
  • 1 CrossRef citations
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Open Access

Research Article

Article
Environmental performance and financial constraints in emerging markets
Henry Agyei-Boapeah, Neytullah Ciftci, John Kalimilo Malagila, Jennifer Brodmann & Samuel Fosu
Published online: 22 Mar 2023
  • 646 Views
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Research Article

Article
Moving beyond experts’ answers: unmasking silences of the social in management accounting courses
Louella Moore & Sunita Rao
Published online: 29 Jan 2023
  • 244 Views
  • 1 CrossRef citations
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Research Article

Article
Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack
Mohammad Namazi & Gholamreza Rezaei
Published online: 22 Jan 2023
  • 1062 Views
  • 6 CrossRef citations
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Research Article

Article
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic
S. Sian
Published online: 19 Dec 2022
  • 1048 Views
  • 6 CrossRef citations
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Research Article

Article
Social capital and management commitment
Nan Liu, Brian M. Lam, Kevin Ow Yong & Desmond Yuen
Published online: 12 Dec 2022
  • 218 Views
  • 0 CrossRef citations
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Research Article

Article
“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil
João Paulo Resende de Lima, Silvia Pereira de Castro Casa Nova, Fernanda Filgueiras Sauerbronn & Marcelo Castañeda
Published online: 07 Dec 2022
  • 1164 Views
  • 2 CrossRef citations
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Open Access

Research Article

Article
The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries
Vincent Tawiah & Teerooven Soobaroyen
Published online: 07 Dec 2022
  • 3064 Views
  • 4 CrossRef citations
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Open Access

Research Article

Article
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures
Zhangfan Cao, Steven Xianglong Chen, Mengfei Jiang & Mengyuan Xiang
Published online: 02 Dec 2022
  • 1664 Views
  • 1 CrossRef citations
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Open Access

Review

Review
Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables
Agustín J. Sánchez-Medina, Mónica Ramos-Montesdeoca & Félix Blázquez-Santana
Published online: 17 Nov 2022
  • 373 Views
  • 1 CrossRef citations
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Research Article

Article
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance
Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil & Ricardo Malagueño
Published online: 16 Nov 2022
  • 2392 Views
  • 2 CrossRef citations
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Open Access

Research Article

Article
UK public sector fiscal reporting: clear and contradictory
Elaine Stewart & Ciaran Connolly
Published online: 09 Nov 2022
  • 789 Views
  • 0 CrossRef citations
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Open Access

Research Article

Article
Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary
Jens Heiling
Published online: 22 Sep 2022
  • 177 Views
  • 1 CrossRef citations
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