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Specifically, this paper…. The purpose of this paper is to analyze the extent to which sustainability reporting by banks in the Gulf Cooperation Council GCC is affected by the attributes of audit….
There are wide debates about the costs and benefits of sustainability reporting. The purpose of this paper is to investigate the relationship between sustainability…. In addition to financial reporting, more and more companies report environmental, social and governance ESG information in emerging countries. This practice is intended….
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Impact investing denominates an investment logic that combines social and environmental goals, financial returns as well as personal values. The purpose of this paper is…. The impairment-only approach to goodwill has regularly been criticized for offering too much discretion to managers and facilitating the manipulation of goodwill…. The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development CMD and ethical behavioral intentions…. Drawing on new insights from the experiences and perspectives of a prominent reporting client and its assurance team, the purpose of this paper is to explore the question….
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Research in Accounting Regulation: Volume 16
Visit emeraldpublishing. Accounting for economic sustainability: environmental, social and governance perspectives Othmar M. Lehner , Theresia Harrer. Interactive visualization of big data in the field of accounting Lisa Maria Perkhofer , Peter Hofer , Conny Walchshofer , Thomas Plank , Hans-Christian Jetter Big Data introduces high amounts and new forms of structured, unstructured and semi-structured data into the field of accounting and this requires alternative data….
Board composition and corporate risk-taking: a review of listed firms from Germany and the USA Zahid Irshad Younas , Christian Klein , Thorsten Trabert , Bernhard Zwergel Corporate governance is a crucial factor when considering excessive corporate risk-taking. Corporate social responsibility disclosure and debt financing Amal Hamrouni , Rim Boussaada , Nadia Ben Farhat Toumi The purpose of this paper is to examine how corporate social responsibility CSR reporting influences leverage ratios.
Effects of the use of quality cost information on quality-related learning Jorge Novas , Margarida Saraiva The purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information QCI. The role of audit committee attributes in corporate sustainability reporting Amina Buallay , Jasim Al-Ajmi The purpose of this paper is to analyze the extent to which sustainability reporting by banks in the Gulf Cooperation Council GCC is affected by the attributes of audit….
Between cost and value Amina Buallay There are wide debates about the costs and benefits of sustainability reporting.
Journal of Applied Accounting Research - Volume 17, Issue 3 | Emerald Insight
Full text copies of previous Volumes 16 to 30 may be located at Elsevier site above. Research in Accounting Regulation RAR , is celebrating its 30th year of publication, specializing in publishing investigations of accounting regulatory policy broadly defined, including self-regulatory activities, case law and litigation, government regulation and the economics of regulation, and educational licensing and accreditation activities are included. Published by Elsevier, the journal serves as a bridge of communication between academia, the accounting practice community and those involved in policy and standard setting.
It seeks to convey research materials in a form which facilitates understanding and application within the practice and regulation communities. RAR's content includes original empirical, behavioral, and applied research. Manuscripts are reviewed by the journal's editors with the assistance of members of the manuscript review panels, specialist reviewers and colleagues from the practice and regulatory community.
Consult prior issues as to style and format. Manuscript review times vary from a few weeks to several months depending upon the period of the review and production cycle. Manuscripts should be written in third person form.
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