Items where Division is "Faculty of Social Sciences > Essex Business School > Essex Accounting Centre" and Year is 2019

A

Adhikari, Pawan and Shrestha, Amrit (2019) Public Finance Management in Federalism. Journal of the Institute of Chartered Accountants of Nepal, 22 (2). pp. 22-28.

Alam, Md Samsul and Atif, Muhammad and Chien-Chi, Chu and Soytaş, Uğur (2019) Does corporate R&D investment affect firm environmental performance? Evidence from G-6 countries. Energy Economics, 78. pp. 401-411. DOI https://doi.org/10.1016/j.eneco.2018.11.031

Alhaj Ismail, Alaa and Adwan, Sami and Stittle, John (2019) Does accounting treatment of share-based payments impact performance measures for banks? Australian Accounting Review, 29 (4). pp. 631-648. DOI https://doi.org/10.1111/auar.12247

Alhaj-Ismail, Alaa and Adwan, Sami and Stittle, John (2019) Share-Option Based Compensation Expense, Shareholder Returns and Financial Crisis. Journal of Contemporary Accounting and Economics, 15 (1). pp. 20-35. DOI https://doi.org/10.1016/j.jcae.2018.11.001

Alhumoudi, Hamad (2019) The Design and Use of Management Accounting and Control Systems in Saudi Arabian Family Businesses: A Weberian Perspective of Accounting. PhD thesis, University of Essex.

Almutairi, Ahmad (2019) The role of political connections in corporations: The case of a monarchical system. PhD thesis, University of Essex.

Aribi, Zakaria Ali and Arun, Thankom and Gao, Simon (2019) Accountability in Islamic financial institution. Journal of Islamic Accounting and Business Research, 10 (1). pp. 98-114. DOI https://doi.org/10.1108/jiabr-10-2015-0049

Atif, Muhammad and Liu, Benjamin and Huang, Allen (2019) Does board gender diversity affect corporate cash holdings? Journal of Business Finance and Accounting, 46 (7-8). pp. 1003-1029. DOI https://doi.org/10.1111/jbfa.12397

Ayaz, Muhammad and Ashraf, Muhammad Junaid and Hopper, Trevor (2019) Precariousness, Gender, Resistance and Consent in the Face of Global Production Network’s ‘Reforms’ of Pakistan’s Garment Manufacturing Industry. Work, Employment and Society, 33 (6). pp. 895-912. DOI https://doi.org/10.1177/0950017019870735

B

Baekgaard, Martin and Belle, Nicola and Serritzlew, Soren and Sicilia, MariaFrancesca and Steccolini, Ileana (2019) Performance Information in Politics: How Framing, Format, and Rhetoric Matter for Politicians’ Preferences. Journal of Behavioral Public Administration, 2 (2). DOI https://doi.org/10.30636/jbpa.22.67

Boolaky, Pran K and Ghattas, Peter and Soobaroyen, Teerooven and Marnet, Oliver (2019) International Standards on Auditing (ISAs): conflicting influences on implementation. In: The Routledge Companion to Accounting in Emerging Economies. Routledge.

Boolaky, Pran K and Soobaroyen, Teerooven and Quick, Reiner (2019) The Perceptions and Determinants of Auditing and Reporting Quality in the Asia-Pacific Region. Australian Accounting Review, 29 (3). pp. 468-484. DOI https://doi.org/10.1111/auar.12225

C

Cahaya, Fitra Roman and Hervina, Rizka (2019) Do human rights issues matter? An empirical analysis of Indonesian companies’ reporting. Social Responsibility Journal, 15 (2). pp. 226-243. DOI https://doi.org/10.1108/srj-10-2016-0171

Carter, David and Warren, Rebecca (2019) Metonyms and metaphor: the rhetorical redescription of public interest for the International Accounting Standards Board. Critical Policy Studies, 13 (3). pp. 280-305. DOI https://doi.org/10.1080/19460171.2018.1437460

Conyon, MJ and Hass, LH and Vergauwe, SN and Zhang, Z (2019) Foreign Experience and CEO Compensation. Journal of Corporate Finance, 57. pp. 102-121. DOI https://doi.org/10.1016/j.jcorpfin.2017.12.016

Conyon, Martin J and Hass, Lars Helge and Peck, Simon I and Sadler, Graham V and Zhang, Zhifang (2019) Do Compensation Consultants Drive Up CEO Pay? Evidence from UK Public Firms. British Journal of Management, 30 (1). pp. 10-29. DOI https://doi.org/10.1111/1467-8551.12307

F

Fu, Xi and Zhang, Zhifang (2019) CFO cultural background and stock price crash risk. Journal of International Financial Markets, Institutions and Money, 62. pp. 74-93. DOI https://doi.org/10.1016/j.intfin.2019.05.001

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Gaia, Silvia and Jones, Michael John (2019) Biodiversity reporting for governmental organisations: Evidence from English local councils. Accounting, Auditing and Accountability Journal, 33 (1). pp. 1-31. DOI https://doi.org/10.1108/AAAJ-05-2018-3472

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Haß, Lars Helge and Vergauwe, Skrålan and Zhang, Zhifang (2019) State-ownership and bank loan contracting: evidence from corporate fraud. The European Journal of Finance, 25 (6). pp. 1-22. DOI https://doi.org/10.1080/1351847X.2017.1328454

Hossain, Mohammed and Islam, Md Tarikul and Momin, Mahmood Ahmed and Nahar, Shamsun and Alam, Md Samsul (2019) Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theory (SCT). Journal of Business Ethics, 160 (2). pp. 563-586. DOI https://doi.org/10.1007/s10551-018-3874-6

Hyndman, Noel and Liguori, Mariannunziata and Meyer, Renate E and Polzer, Tobias and Seiwald, Johann and Steccolini, Ileana (2019) Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countries. Abacus, 55 (3). pp. 582-609. DOI https://doi.org/10.1111/abac.12168

J

Jayasinghe, Kelum and Uddin, Shahzad (2019) Continuity and Change in Development Discourses and the Rhetoric Role of Accounting. Journal of Accounting in Emerging Economies, 9 (3). pp. 314-334. DOI https://doi.org/10.1108/JAEE-01-2018-0011

K

Kotlar, Josip and Cuomo, Francesca and Gaia, Silvia and Zattoni, Alessandro (2019) Corporate Governance in Large UK Family Firms. Technical Report. IFB Research Foundation.

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Malikov, Kamran and Coakley, Jerry and Manson, Stuart (2019) The effect of the interest coverage covenants on classification shifting of revenues. The European Journal of Finance, 25 (16). pp. 1572-1590. DOI https://doi.org/10.1080/1351847X.2019.1618888

Mbelwa, Latifa and Adhikari, Pawan and Shahadat, Khandakar (2019) Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania. Journal of Accounting in Emerging Economies, 9 (3). pp. 335-365. DOI https://doi.org/10.1108/JAEE-01-2018-0005

Mushonga, Master and Arun, Thankom G and Marwa, Nyankomo W (2019) The cooperative movement in South Africa: Can financial cooperatives become sustainable enterprises? Strategic Change, 28 (4). pp. 259-271. DOI https://doi.org/10.1002/jsc.2268

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Nguyen, Tam and Soobaroyen, Teerooven (2019) Earnings Management by Non-Profit Organisations: Evidence from UK Charities. Australian Accounting Review, 29 (1). pp. 124-142. DOI https://doi.org/10.1111/auar.12242

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Pesci, Caterina and Fornaciari, Luca and Triani, Silvia and Medioli, Anna and Soobaroyen, Teerooven (2019) Can graphs in sustainability reports actually manage impressions? An analysis from the investors' perspective. In: Accounting, Accountability and Society. CSR, Sustainabiliy, Ethics & Governance . Springer. (In Press)

Polzer, Tobias and Gårseth-Nesbakk, Levi and Adhikari, Pawan (2019) 'Does Your Walk Match Your Talk?' Analyzing IPSASs Diffusion in Developed and Developing Countries. International Journal of Public Sector Management, 33 (2/3). pp. 117-139. DOI https://doi.org/10.1108/ijpsm-03-2019-0071

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Rahim, Mia Mahmudur and Islam, Md Tarikul and Kuruppu, Sanjaya (2019) Shipping Corporations’ Accountability to Raise Competencies in Ballast Water Regulation. Environmental and Planning Law Journal, 36 (4). pp. 376-394.

Raj, A and Kuznetsov, A and Arun, T and Kuznetsova, O (2019) How different are corporate social responsibility motives in a developing country? Insights from a study of Indian agribusiness firms. Thunderbird International Business Review, 61 (2). pp. 255-265. DOI https://doi.org/10.1002/tie.22016

Reichborn-Kjennerud, Kristin and González-Díaz, Belén and Bracci, Enrico and Carrington, Thomas and Hathaway, James and Jeppesen, Kim Klarskov and Steccolini, Ileana (2019) Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis. The British Accounting Review, 51 (5). p. 100842. DOI https://doi.org/10.1016/j.bar.2019.100842

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Salah Uddin, Rajib and Adhikari, Pawan and Hoque, Mahfuzul and Akter, Mahmuda (2019) Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh: An Example of Delay and Resistance. Journal of Accounting in Emerging Economies, 9 (1). pp. 28-50. DOI https://doi.org/10.1108/JAEE-10-2017-0096

Santoso, Ari and Cahaya, Fitra Roman (2019) Factors influencing plagiarism by accounting lecturers. Accounting Education, 28 (4). pp. 401-425. DOI https://doi.org/10.1080/09639284.2018.1523736

She, Chaoyuan and Michelon, Giovanna (2019) Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook. Critical Perspectives on Accounting, 61. pp. 54-76. DOI https://doi.org/10.1016/j.cpa.2018.09.004

Sheng, Jie and Lan, Hao (2019) Business failure and mass media: An analysis of media exposure in the context of delisting event. Journal of Business Research, 97. pp. 316-323. DOI https://doi.org/10.1016/j.jbusres.2018.01.055

Sikka, P and Stittle, J (2019) Debunking the myth of shareholder ownership of companies: Some implications for corporate governance and financial reporting. Critical Perspectives on Accounting, 63. p. 101992. DOI https://doi.org/10.1016/j.cpa.2017.03.011

Soobaroyen, Teeroven and Ntim, Collins G and Broad, Martin J and Agrizzi, Dila and Vithana, Krishanti (2019) Exploring the Oversight of Risk Management in UK Higher Education Institutions: The Case of Audit Committees. Accounting Forum, 43 (4). pp. 404-425. DOI https://doi.org/10.1080/01559982.2019.1605872

Steccolini, Ileana (2019) Accounting and the post-new public management. Accounting, Auditing & Accountability Journal, 32 (1). pp. 255-279. DOI https://doi.org/10.1108/aaaj-03-2018-3423

Steccolini, Ileana and Anessi-Pessina, Eugenio and Caruana, Josette and Sicilia, Maria Francesca (2019) Heritage: the priceless hostage of accrual accounting. International Journal of Public Sector Management, 33 (2/3). pp. 285-306. DOI https://doi.org/10.1108/IJPSM-12-2018-0263

Steccolini, Ileana and Dabbicco, Giovanna (2019) Building legitimacy for European public sector accounting standards (EPSAS): a governance perspective. International Journal of Public Sector Management, 33 (2/3). pp. 229-245. DOI https://doi.org/10.1108/IJPSM-12-2018-0264

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Triantafyllou, Athanasios and Vlastakis, Nikolaos and Kellard, Neil (2019) Oil Price Uncertainty and the Macroeconomy. Working Paper. Essex Finance Centre Working Papers, Colchester. (Unpublished)

Tunyi, Abongeh A and Agyei-Boapeah, Henry and Areneke, Geofry and Agyemang, Jacob (2019) Internal capabilities, national governance and performance in African firms. Research in International Business and Finance, 50. pp. 18-37. DOI https://doi.org/10.1016/j.ribaf.2019.04.009

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Uddin, SN and Mori, Y and Adhikari, P (2019) Participatory Budgeting and Local Government in a Vertical Society: A Japanese Story. International Review of Administrative Sciences, 85 (3). pp. 490-505. DOI https://doi.org/10.1177/0020852317721335

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Warren, Rebecca and Carter, David and Napier, Christopher (2019) Opening up the politics of standard setting through Discourse Theory: The case of IFRS for SMEs. Accounting, Auditing and Accountability Journal, 33 (1). pp. 124-151. DOI https://doi.org/10.1108/AAAJ-04-2018-3464

Wijethilake, Chaminda and Ekanayake, Athula (2019) CEO Duality and Firm Performance: The Moderating Roles of CEO Informal Power and Board Involvements. Social Responsibility Journal, 16 (8). pp. 1453-1474. DOI https://doi.org/10.1108/SRJ-12-2018-0321

Wijethilake, Chaminda and Lama, Tek (2019) Sustainability core values and sustainability risk management: Moderating effects of top management commitment and stakeholder pressure. Business Strategy and the Environment, 28 (1). pp. 143-154. DOI https://doi.org/10.1002/bse.2245