International Journal of Accounting & Information Management: Volume 30 Issue 4

Corporate narrative reporting on Industry 4.0 technologies: does governance matter?

Khaled Hussainey, Khaldoon Albitar, Fadi Alkaraan

This paper aims to provide early evidence on corporate transformation towards Industry 4.0 (CTTI4) in the UK, particularly by examining the effect of corporate governance on the…

The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK

Husam Ananzeh, Hamzeh Al Amosh, Khaldoon Albitar

This paper aims to investigate whether and how better corporate governance practices can lead to philanthropic behavior among companies in the UK. In particular, this study…

Corporate governance and diversity management: evidence from a disclosure perspective

Doaa Shohaieb, Mahmoud Elmarzouky, Khaldoon Albitar

Using textual analysis, this paper aims to measure diversity management disclosure; it also explore the relationship between corporate governance and diversity management…

The impact of COVID-19 lockdown on audit fees and audit delay: international evidence

Maretno A. Harjoto, Indrarini Laksmana

The purpose of this study is to examine the impact of the 2020 COVID-19 lockdown on the audit fees and audit delay of audit client firms located in 52 countries and audit firm…

Do multiple directorships stimulate or inhibit firm value? Evidence from an emerging economy

Lara Alhaddad, Ali Meftah Gerged, Zaid Saidat, Anas Ali Al-Qudah, Tariq Aziz

This study aims to examine the potential influence of multiple directorships (MDs) on the firm value of listed firms in Jordan.