International Journal of Accounting & Information Management
Issue(s) available: 57 – From Volume: 15 Issue: 2, to Volume: 30 Issue: 5
Covid-19 disclosure: do internal corporate governance and audit quality matter?
Engy ELsayed Abdelhak, Khaled Hussainey, Khaldoon AlbitarThis study aims to examine the impact of internal corporate governance and audit quality on the level of COVID-19 disclosure in Egypt.
Research and development reporting and stock performance: evidence from China
Shuming Bai, Kai S Koong, Yanni WangChina adopted its new Accounting Standards for Business Enterprises No. 6 in 2007, which substantially converges with the International Financial Reporting Standards. It…
Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China
Md Jahidur Rahman, Ao ZiruThis study aims to examine whether clients’ degree of digitalization and audit firms’ expertise in information technology (IT) influence audit quality (AQ).
The key audit matters and the audit cost: does governance matter?
Mahmoud Elmarzouky, Khaled Hussainey, Tarek AbdelfattahThis paper aims to investigate the relationship between key audit matters (KAMs) and audit costs and whether board size and independence affect this relationship…
Share pledging and earnings informativeness
Xiangyan Shi, Juan Wang, Xiaoyi RenThe purpose of this paper is to investigate the effect of share pledging by controlling shareholders on earnings informativeness.
Corporate social responsibility transparency and trade credit financing
Mohammad Hendijani Zadeh, Karen Naaman, Najib SahyounThis study aims to examine whether a company’s corporate social responsibility (CSR) transparency (reflected in two separate dimensions of social transparency and…
Governance and social responsibility: what factors impact corporate performance in a small banking-oriented country?
Maria Elisabete Neves, Catarina Proença, Beatriz CancelaThis paper aims to analyze the corporate governance and corporate social responsibility (CSR) determinants of the Portuguese listed companies’ performance, considering a…
Capital structure and earnings management: evidence from Pakistan
Aziza Naz, Nadeem Ahmed SheikhThe purpose of this study is to investigate whether capital structure affects accruals and real earnings management (AEM and REM) of nonfinancial firms listed on Pakistan…
Board governance and audit report lag in the light of big data adoption: the case of Egypt
Hussein Mohsen Saber Ahmed, Sherif El-Halaby, Khaldoon AlbitarThis paper aims to examine the mediating role of big data adoption (BDA) on the association between board governance (BG) and audit report lag (ARL).
Big data and decision quality: the role of management accountants’ data analytics skills
Franziska Franke, Martin R.W. HieblExisting research on the relationship between big data and organizational decision quality is still few and far between, and what does exist often assumes direct effects…
Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption?
Ali Uyar, Hany Elbardan, Cemil Kuzey, Abdullah S. KaramanThis study aims mainly to test the effect of audit committee independence and expertise attributes on corporate social responsibility (CSR) reporting, assurance and global…
Performance drivers in Iberian companies in different economic cycles: new evidence using panel data
Maria Elisabete Neves, Beatriz Lopes Cancela, Vítor Manuel de Sousa GabrielThis study aims to understand which factors determine the corporate performance of Portuguese and Spanish listed companies between 2011 and 2018, also considering the…
ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker
Further Information
