International Journal of Accounting & Information Management
Issue(s) available: 66 – From Volume: 15 Issue: 2, to Volume: 32 Issue: 4
A model for predicting creative accounting in emerging economies
Ghassem Blue, Masoumeh Chahrdahcheriki, Zabihollah Rezaee, Mohsen KhotanlouThis study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).
Behavioral determinants of investment decisions: evidence from Indian retail equity investors in the wake of COVID-19 induced financial risks
Arjun Hans, Farah S. Choudhary, Tapas SudanThe study aims to identify and understand the underlying behavioral tendencies and motivations influencing investor sentiments and examines the relationship between these…
AI-enabled FinTech for innovative sustainability: promoting organizational sustainability practices in digital accounting and finance
Arjun J. Nair, Sridhar Manohar, Amit MittalThe purpose of this study is to delve into the intricate terrain of assimilating sustainability practices into digital accounting and finance, centring on the transformative…
Exploring the organizational and social drivers of social media analytics: the domino effect in Fintech innovation
Khaled Saleh Al-Omoush, Nawaf Salem AlghusinThis study aims to examine organizational and social capital’s impact on adopting social media analytics (SMA) in the banking sector. It also explores the effects of SMA on…
Financial innovation and gender dynamics: a comparative study of male and female FinTech adoption in emerging economies
Jitender Kumar, Vinki RaniThis paper aims to identify the factors influencing the adoption of financial technology (FinTech) services among Indian residents. Moreover, it compares the awareness levels…
Ownership structure and sustainability reporting: emerging economies evidence
Yusuf Nuhu, Ashraful AlamThe purpose of this study is to empirically examine the impact of ownership structure variables on the level of sustainability reporting (SR) of listed BRICS energy firms as well…
The measurement of fraud perception of investors and the mediating effect of risk aversion: the case of crypto assets
Musa Özçelik, Ganite KurtThis study aims to gain a new perspective on auditing by measuring investors’ fraud perception and to reveal the necessity of increasing individuals’ fraud perception by…
Clawback enforcement heterogeneity and the horizon of executive pay: empirical evidence
Alvaro RemesalClawback provisions entitle shareholders to recover previously awarded incentive compensation after the discovery of accounting manipulation or misconduct. The author evaluates…
The impact of Fintech innovations on digital currency adoption: a blockchain-based study in India
Puneett Bhatnagr, Anupama Rajesh, Richa MisraThe purpose of this study is to integrate customer value theory (CVT) and protection motivation theory (PMT) to understand the factors that have an impact on customer experience…
Digital financial literacy and usage of cashless payments in Jordan: the moderating role of gender
Maha Shehadeh, H.M. Dawood, Khaled HussaineyThis study aims to examine the relationships between various components of digital financial literacy, namely, awareness, subjective knowledge, experience, the digital legal…
The growth of FinTech and blockchain technology in developing countries: UAE’s evidence
Anas Ali Al-Qudah, Manaf Al-Okaily, Miklesh Prasad Prasad YadavThe purpose of this study is to investigate the continuous intention to use blockchain and FinTech innovations, focusing on the direct impact of user trust and perceived risks. It…
CEO age and corporate financialization: evidence from Malaysia
Moncef GuizaniThis study aims to examine the impact of CEO age on corporate financialization by considering the moderating effects of CEO gender, identity and tenure in this relationship.
Board gender diversity, audit quality, and the moderating role of political connections: evidence from the Gulf Co-operation Council Countries (GCC)
Abiot Tessema, Ammad Ahmed, Muhammad Kaleem Zahir-ul-HassanThis study aims to examine the influence of board gender diversity on audit quality demand, considering auditor choice and audit efforts within the Gulf Co-operation Council (GCC…
Manager sentiment, policy uncertainty, ESG disclosure and firm performance: a large language model in corporate landscape
Asis Kumar Sahu, Byomakesh Debata, Saumya Ranjan DashThis study aims to examine the impact of manager sentiment on the firm performance (FP) of Indian-listed nonfinancial firms. Further, it endeavors to investigate the moderating…
CFO co-option and dividend payments: the moderating role of CFO talent
Domenico Campa, Gianluca GinestiThis study aims to investigate the association between the co-option of the chief financial officer (CFO) and dividend payments, assessing whether the talent of the CFO affects…
Board gender diversity and voluntary disclosure: moderation of family ownership in India
Rupjyoti Saha, Santi Gopal MajiGiven the dominance of family ownership in India, this paper aims to examine whether the impact of board gender diversity (BGD) on voluntary disclosure (VD) is moderated by family…
Fintech innovation for financial inclusion: can India make it?
Kamaljeet Sandhu, Ajit Dayanandan, Sudershan KuntluruThe purpose of this study is to examine the key research question, which is whether fintech innovation for financial inclusion has been successful in India? As fintech has been…
ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker