Accounting Research Journal
Issue(s) available: 72 – From Volume: 18 Issue: 1, to Volume: 37 Issue: 6
Crime of misappropriation of assets in the business context. A systematic review
Jorge Jimenez Serrano, María Jesús Delgado Rodríguez, Isabel Rodríguez Iglesias, Rafael Manuel López PérezThe purpose of this article is to deepen on the crime of assets misappropriation (AM) in the company, collecting through a systematic review of the published scientific literature…
Moral intelligence, emotional intelligence, organizational commitment and job performance of accountants
Mohammad Nazaripour, Babak ZakizadehAccountants have a crucial role in organizational decisions, thus, examining their job performance as an organizational behavior is of great importance. Several factors affect the…
Global insights on public sector accounting reforms: a comprehensive study on the adoption, implementation, and impact of IFRS and IPSAS
Najeb MasoudThis paper aims to investigate the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) and their impact on…
Perceptions of government performance and willingness to pay tax in Africa
Theodora Aba Abekah Koomson, Rita Amoah Bekoe, Godfred Matthew Yaw OwusuThe purpose of this study is to examine citizens’ perceptions of government performance and its impact on their willingness to pay taxes.
Carbon emissions and firm value: does firms’ commitment to sustainable development goals matter?
Augustine Donkor, Kwadjo Appiagyei, Teddy Ossei Kwakye, Gabriel KorankyeThis study aims to clarify the value of sustainable development goals (SDGs) commitment by examining the moderating role of firms’ commitment to SDGs on firms’ carbon emissions…
Qualitative modeling of factors affecting auditor’s judgment and decision-making
Kazem Shamsadini, Hadis Javanmard, Zohier MoradyThe purpose of this paper is to provide a qualitative model in the field of factors affecting auditors’ judgment and decision-making. The current research follows a descriptive…
Mediating role of political interest on effects of internal control systems on financial management in local government authorities in Ghana
Abubakar Gbambegu Umar, Ibrahim Osman Adam, Muftawu Dzang Alhassan, Abdul Salam Abdallah, Joshua NterfulThis study aims to delve into the intricate dynamics within local government authorities in Ghana, exploring the mediating role of political interest in the relationship between…
The interaction of blockchain technology, audit process, and the International Financial Reporting Standards
Arash Arianpoor, Seyed Abbas BorhaniThis study aims to provide a framework for the interaction of blockchain technology, the audit process and International Financial Reporting Standards (IFRS).
ISSN:
1030-9616e-ISSN:
1839-5465ISSN-L:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem
Further Information
