Journal of Financial Reporting and Accounting
Issue(s) available: 51 – From Volume: 1 Issue: 1, to Volume: 21 Issue: 5
CEO age, financial reporting quality, and the role of clawback provisions
Justin G. Davis, Miguel Garcia-CestonaMotivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role…
CEO busyness and investment efficiency: evidence from Indonesia
Iman Harymawan, Nadia Klarita Rahayu, Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Melinda Cahyaning RatriThis study aims to explore the relationship between the level of busyness of Chief Executive Officers (CEOs) and investment efficiency in the context of emerging markets.
Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence
Saleh Aly Saleh Aly, Ahmed Diab, Samir Ibrahim AbdelazimThis study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by…
The importance of perceived fairness regarding tax burden in compliance behavior: a qualitative study using the Delphi method in Morocco
Rida Belahouaoui, El Houssain AttakThis study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic…
Measuring the integrated reporting quality in Europe: balanced scorecard perspectives
Omar Hassan Ali Nada, Zsuzsanna GyőriThe aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).
Does the sun ‘shine’ on utility firms? Evidence from pollution control bonds and overinvestment relationship
Cyrine Khiari, Imen Khanchel, Naima LassouedThis study aims to investigate the impact of pollution control bonds (PCBs) on overinvestment within utility firms.
The impact of financial assets’ classification according to IFRS 9 on firm value: the case of MENA region’s banks
Khouloud Ben Ltaief, Hanen MoallaThe purpose of this study is twofold. On the one hand, it studies the impact of IFRS 9 adoption on the firm value; and on the other hand, it investigates the impact of the…
The double-edged sword of forensic accounting services: litigation risks in Jordan’s industrial sector
Huthaifa Al-Hazaima, Omar Arabiat, Ghassan MaayahThis study aims to examine the association between forensic accounting services (FAS) and the risk of litigation within the context of industrial firms that are publicly traded on…
Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory
Hashem Alshurafat, Mohannad Obeid Al Shbail, Allam Hamdan, Ahmad Al-Dmour, Waed EnsourThis study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory…
Carbon emissions reduction and tax evasion behaviour: a trade-off between environmental goals and economic feasibility
Ahmed Yamen, Hounaida MersniThis paper aims to examine the impact of carbon emissions (carbon dioxide [CO2]) reduction on tax evasion behaviour.
Investor response to financial news in the digital transformation era: the impact of accounting disclosures and herding behavior as indirect effect
Shatha Mustafa Hussain, Amer AlayaThis study aims to examine investors' reactions to bad financial news (IRBFN) based on complex financial accounting disclosures (CFAD) as well as how investors' herding behavior…
Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies
Malik Muneer Abu Afifa, Isam Saleh, Maen Al-Zaghilat, Nawaf Thuneibat, Nha Minh NguyenThis study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done…
The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics
Hamza Kamel QawqzehThe purpose of this study is to shed light on the relationships between the different types of ownership structure and tax avoidance activities and examine the moderating effect…
Resilience and adaptation: examining the impact of the defense law on accounting and auditing professions during the COVID-19 pandemic in Jordan
Hala Zaidan, Omar Mowafi, Melina Al-Hasan, Abdulrahman Al NatourThis study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic.
Fair value accounting and the cost of corporate bonds: the role of auditor expertise
Michel Magnan, Haiping Wang, Yaqi ShiThis study aims to examine the association between fair value accounting and the cost of corporate bonds, proxied by bond yield spread. In addition, this study explores the…
Internal control, debt risk, CEO education and earnings management evidence from China
Guotai Chi, Ahmed R. GoodaThis study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.
The impact of partner perfectionism on audit quality: the mediating role of professional skepticism in the Egyptian context
Mohamed Zaki Balboula, Eman Elsayed ElfarThis paper aims to investigate the relationship between audit partner perfectionism traits and audit quality in Egypt, emphasizing the mediating role of professional skepticism.
Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis
Hania Waleed Tawfik El-Feel, Diana Mostafa Mohamed, Hala Magdy Amin, Khaled HussaineyThis paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn…
Sustainable performance, conditional conservatism and audit fees
Ines Kammoun, Walid KhoufiThis paper aims to examine the effect of conditional conservatism on audit fees and whether the firm’s engagement in sustainable practices moderates the relationship between…
The interplay of financial reporting quality and investment efficiency: evidence from the USA
Nedal Assad, Aziz Jaafar, Panagiotis D. ZervopoulosThis study aims to comprehensively examine the relationship between financial reporting quality (FRQ) and investment efficiency (IE). The central thrust of this research endeavor…
Income smoothing through R&D management and credit ratings
Sang Hyun Park, Sean JungPrior studies generally focus on income smoothing through discretionary accruals and document that managers have incentives to smooth earnings due to various reasons. This paper…
Does FinTech adoption increase the diffusion rate of digital financial inclusion? A study of the banking industry sector
Myriam Aloulou, Rima Grati, Anas Ali Al-Qudah, Manaf Al-OkailyThe purpose of this study is to discuss the United Arab Emirates’ (UAE) favorable attitude toward the financial sector’s digital transformation and the development of FinTech due…
Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality
Faisal Khan, Mohamad Ali Bin Abdul-Hamid, Saidatunur Fauzi Saidin, Shatha HussainThis study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.
Intellectual capital and bank’s performance: a cross-national approach
Gopalakrishnan Chinnasamy, Araby Madbouly, S. Vinoth, Preetha ChandranThis study aims to identify the impact of intellectual capital (IC) on the bank’s performance using a cross-country approach with India and Gulf Cooperation Council (GCC…
Preventing financial statement fraud in the corporate sector: insights from auditors
Abinash Mandal, Amilan SThis study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector…
The moderating effect of environmental uncertainty on the relationship between budgetary participation and budget quality
Ali Falaah Hassan, Rohaida BasiruddinThis study aims to investigate the influence of budgetary participation on budget quality on top of the moderating role of environmental uncertainty on the said relationship.
The appearance of anti-corruption reporting in a developed market: UK evidence
Musa Hasan Ghazwani, Mark Whittington, Ahmed DiabThis study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry.
Audit consortium impact on audit quality assessment: evidence from Egypt
Rania AbuRayaAudit consortium of joint and dual audits is one of the most controversial mechanisms aimed at improving audit quality and resolving several related debatable issues. This study…
The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: evidence from Egypt
Abdul Rahman Al Natour, Hamzah Al-Mawali, Hala Zaidan, Yasmeen Hany Zaky SaidThis paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the…
Risk governance and risk disclosure quality: an empirical evidence
Olayinka Erin, Johnson Ifeanyi Okoh, Nkiru OkikaIn recent time, stakeholders have called on corporate organizations to develop risk governance (RG) model that could strengthen effective risk disclosure quality (RDQ). Based on…
Expanding financial inclusion in Indonesia through Takaful: opportunities, challenges and sustainability
Salah AlhammadiThis study aims to investigate the relationship between financial inclusion and sustainable economic development in Indonesia by exploring the potential impact of Takaful…
Do media coverage and audit quality of US companies affect their Environmental, Social and Governance transparency?
Mouna Moalla, Saida DammakThe purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating…
Accounting data, overvaluation, and the cross-section of volatility: industry sector evidence
Omid SabbaghiThis study aims to investigate the variation in overvaluation proxies and volatility across industry sectors and time.
Does local vs. national government ownership, and auditor choice matter for audit pricing? Evidence from China
Hu Dan Semba, Lefei WuThe Chinese data setting allows researchers to explore the influence of local versus national (central) government ownership on companies. This study aims to examine the influence…
Forensic accounting research around the world
Peterson K. OziliThis paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.
COVID-19 pandemic and stock market volatility spillovers
Chiraz Ayadi, Houda Ben SaidThis paper aims to explore the impact of the coronavirus on the volatility spillovers of 10 selected developed markets hit by this pandemic (e.g. the USA, Canada, Korea, Japan…
Determinants of litigation risk in the Jordanian financial sector: the role of firm-specific indicators
Rana Taha, Noor Taha, Husam AnanzehThis study aims to examine the impact of firm indicators on litigation risk in the Jordanian financial sector from 2017 to 2021, where the relationship between firm indicators and…
Accounting practices and regulations for extractive industries: a framework for harmonisation
Hafez Abdo, Freeman Brobbey Owusu, Musa MangenaThe purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.
Governance mechanisms, firm performance and CEO compensation: evidence from Jordan
Faraj Salman Alfawareh, Edie Erman Che Johari, Chai-Aun OoiThis paper aims to investigate the effect of governance mechanisms and firm performance on chief executive officer (CEO) compensation in relation to the Jordanian business…
The moderating effect of corporate liquidity on the relationship between financial reporting quality and dividend policy: evidence from Saudi Arabia
Abdulaziz Alsultan, Khaled HussaineyThe purpose of this paper is to examine the impact of financial reporting quality (FRQ) on dividend policy. This paper also examines the moderating role of corporate liquidity on…
Risk and performance disclosure during the Covid-19 pandemic: does ownership structure matter?
Rihab Grassa, Mohammad Alhashmi, Rashed RafeeaThis paper aims to investigate whether risk-related information is associated with a higher level of performance disclosure (PerfD) in the annual reports during the Covid-19…
Eyeballing internal auditors’ and the firms’ intention to adopt Metaverse technologies: case study in Indonesia
Saarce Elsye Hatane, Livia Sondak, Josua Tarigan, Hendri Kwistianus, Sany SanyThis paper aims to give broad insights into what components can significantly influence the adoption of Metaverse from the perspective of internal auditors and their firms in…
Determinants of the relationship between related party transactions and firm value: evidence from Saudi Arabia
Abdulaziz Sulaiman AlsultanThis study aims to examine the association between related party transactions and firm value. The study also investigates the impact of several determinants of this relationship…
How risk and ambiguity affect accounting conservatism
Fuad Fuad, Abdul Rohman, Etna Nur Afri Yuyetta, Zulaikha ZulaikhaThis study aims to examine the diametrically opposite effects of probabilistic (risk) and nonprobabilistic uncertainty (ambiguity) on accounting conservatism.
Assessing the impact of the Covid-19 pandemic on audit fees: an international evidence
Radwan Hussien Alkebsee, Jamel Azibi, Andreas Koutoupis, Theodora DimitriouThis study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees.
The moderating effects of corporate governance and investment efficiency on the nexus between financial flexibility and firm performance
Wei Wu, Fadi Alkaraan, Chau LeFinancial flexibility, investment efficiency and effective corporate governance mechanisms have been issues of concern to stakeholders. Yet, little empirical evidence on the…
The role of digital accounting transformation in the banking industry sector: an integrated model
Manaf Al-Okaily, Ayman Abdalmajeed Alsmadi, Najed Alrawashdeh, Aws Al-Okaily, Yazan Oroud, Anwar S. Al-GasaymehThe digital transformation revolution has brought outstanding changes to business organizations, especially in the digital accounting transformation domain. Consequently, the…
Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a developing economy
Malik Muneer Abu Afifa, Mustafa SaadehThis paper aims to investigate the relationship between voluntary disclosure and the cost of capital as a direct relationship and as an indirect relationship mediated by…
The relationship between the role of management accountants, advanced manufacturing technologies, cost system sophistication and performance: a path model
Badr Banhmeid, Abdulrahman AljabrThis paper aims to test a contingency-based path model that concurrently links the role of management accountants (MA) and advanced manufacturing technologies (AMTs) to cost…
How big data features drive financial accounting and firm sustainability in the energy industry
Mohsen Ebied Abdelghafar Younis Azzam, Marwa Saber Hamoda Alsayed, Abdulaziz Alsultan, Ahmed HassaneinThis study aims to scrutinize the relationship between the perception of big data (BD) features and the primary outcomes of financial accounting. Likewise, it explores whether…
The determinants of sustainability reporting: evidence from Saudi petrochemical companies
Mohammad Q. AlshhadatThis study aims to investigate the determinants of sustainability reporting in the Kingdom of Saudi Arabia (KSA).
Does the adoption of blockchain technology add intangible benefits to the industrial sector? Evidence from Jordan
Zaid Jaradat, Ahmad Al-Hawamleh, Mohannad Obeid Al Shbail, Allam HamdanThis study aims to examine the feasibility of adopting blockchain technology in Jordan’s industrial sector and its intangible benefits. It also analyzes the influence of factors…
How management accounting practices integrate with big data analytics and its impact on corporate sustainability
Abeer M. AbdelhalimThis study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the…
Board characteristics and ESG disclosure in energy industry: evidence from emerging economies
Yusuf Nuhu, Ashraful AlamThis paper aims to investigate the impact of board characteristics on environmental, social and governance (ESG) disclosure in the energy industry of emerging economies.
Corporate social responsibility and disclosure transparency
John J. Wild, Jonathan M. WildThis study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements…
Board gender diversity and earnings management: what difference does gender quota legislation make in emerging market?
Mohsen Anwar Abdelghaffar Saleh, Dejun Wu, Shadi Emad Areef Alhaleh, Nana Adwoa Anokye Effah, Azza Tawab Abdelrahman SayedThis paper aims to examine the impact of board gender diversity (BOGD) following the adoption of gender quota legislation on earnings management (EM) in an emerging market, Egypt…
The effects of amended sustainability reporting requirements on corporate social responsibility reporting and firm value: the moderating role of assurance
Ahmed Elsayed Awad Bakry, Zubir Azhar, K. KishanTo assist Malaysian public-listed companies (PLCs) in preparing corporate social responsibility (CSR) reports, Bursa Malaysia Berhad (BMB) launched the second edition of the…
Does XBRL adoption eliminate misclassification of income statement items?
Zakeya SanadThe financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When…
Implications of sustainability reporting and institutional investors’ ownership for external audit work: evidence from Saudi Arabia
Ameen Qasem, Wan Nordin Wan-Hussin, Adel Ali Al-Qadasi, Belal Ali Abdulraheem Ghaleb, Hasan Mohamad BamahrosThis study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit…
Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector
Esraa Esam Alharasis, Hossam Haddad, Mohammad Alhadab, Maha Shehadeh, Elina F. HasanThis study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts…
The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention
Syed Waleed Ul Hassan, Samra Kiran, Samina Gul, Ibrahim N. Khatatbeh, Bibi ZainabThis paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information…
Business model (BM) diagram in integrated reports, a graphic or an infographic? A study in the Indian context
Sapna MalyaThis paper aims to study the efficacy of the business model (BM) diagram in the companies’ integrated reports. Diagrams and graphics are an effective way of communicating the…
Islamic corporate governance quality and value relevance of accounting information in Islamic banks
Kaouther Toumi, Amal HamrouniThe study aims to investigate the Shari’ah governance quality effectiveness, at the bank and national levels, on the value relevance of Islamic banks’ (IBs’) earning per share and…
Corporate environmental disclosure in Europe: the effects of the regulatory environment
Salvatore Polizzi, Enzo ScannellaThis paper aims to assess the impact of regulatory changes on corporate environmental disclosure practices in Europe. More specifically, the authors perform a…
Relative informative power and stock return predictability: a new perspective from Egypt
Enas Hendawy, David G. McMillan, Zaki M. Sakr, Tamer Mohamed ShahwanThis paper aims to introduce a new perspective on long-term stock return predictability by focusing on the relative (individual and hybrid) informative power of a wide range of…
Applying Benford’s law to examine earnings management: evidence from emerging ASEAN-5 countries
Loan Hoang To Nguyen, Tri Tri Nguyen, Thanh Vu Ngoc Le, Nghia Duc MaiThis study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam.
Climate-related corporate reporting and cost of equity capital
Tam Huy Nguyen, Yue Yang, Thi Hong Thuy Nguyen, Lien Thi Huong NguyenThis study aims to examine the reaction of stakeholders (i.e. capital providers) to climate-related corporate reporting. Climate-related corporate reporting is captured by the…
Maximizing internal control effectiveness: the synergy between forensic accounting and corporate governance
Abdallah Bader AlzoubiThis paper aims to explore the joint role of forensic accounting and corporate governance in enhancing internal control effectiveness.
Principles-based standards and accountants’ financial reporting judgments: does work experience matter?
Anna M. Cianci, George T. TsakumisThe purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that…
Value relevance of audit opinions in an emerging market: evidence from Morocco
Amine El Badlaoui, Mariam CherqaouiThis paper aims to determine whether audit opinions in Morocco, an emerging market, are value relevant to the stock market, through the investigation of the market reaction to the…
Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management
Udisifan Michael TankoSome researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on…
The female audit committee members expertise and experience: is there a trade-off between accrual-based and real earnings management?
Yosra MNIF, Marwa TahriThis paper aims to examine the impact of female AC representation (ACFEMALE) following the adoption of gender quota legislation on the trade-off between accrual-based (AEM) and…
The impact of earnings quality on corporate cash holdings: evidence from an emerging economy
Lara Al-Haddad, Shadi Al-GhoulThis study aims to inspect the impact of earnings quality on corporate cash holdings of Jordanian companies listed on the Amman Stock Exchange.
The moderating role of CEO overconfidence on debt maturity decisions: evidence from the MENA region
Osama EL-Ansary, Aya M. AhmedThis study aims to analyze how cultural variations impact the relationship between long-term debt use and managerial overconfidence. Investigate into how the relationship between…
Audit partner gender and the COVID-19 pandemic: the impact on audit fees and key audit matters
Peter Murphy, Craig McLaughlin, Ahmed A. ElamerThe purpose of this study is to analyze the influence of the COVID-19 pandemic on audit fees and the reporting of key audit matters (KAMs). Additionally, this study also looks…
The impact of female directors on earnings management and the moderating effect of board quality: enabler or deterrent?
Nafisah Yami, Jannine Poletti-Hughes, Khaled HussaineyThe authors motivate this research on the gender diversity of the board because of the recent increases in the number of women in top executive teams (Francis et al., 2015), which…
Audit partner industry specialization and audit report lag: does changing in the audit reporting requirements matter?
Yosra Mnif, Imen CherifThis study aims to examine the relationship between the individual auditor’s industry specialization and the audit report lag (hereafter ARD). Further, it explores whether…
Political patronage, and banks’ profitability in Bahrain
Fatma Ehab Ahmed, Ahmed Gamal MohamedThis paper aims to contribute to the political connection literature by investigating the impact of political connection on banks’ profitability in Bahrain.
Investigating the effects of COVID-19 pandemic on Kuwait stock return: (A) symmetric time-varying evaluation
Khalid M. KisswaniThis study aims to explore the long- and short-run effects of daily confirmed cases of COVID-19 (Ct) on daily stock returns (Rt) for Kuwait. This is the first study that was…
IFRS 9, earnings management and capital management by European banks
Mohammadmahdi Norouzpour, Egor Nikulin, Jeff DowningThe purpose of this paper is to compare earnings management (EM) and capital management (CM) by European banks before and after the adoption of IFRS 9. After IFRS 9, banks have…
Do firms that perform well report differently compared to those that perform badly? Impression management in integrated reporting
P.K. Nandram, A.J. Brouwer, H.P.A.J. LangendijkThis paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.
An improved measure of conforming tax avoidance
Yang Lou, Yicheng Wang, Brian WrightThis study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).
The impact of the COVID-19 pandemic on social and environmental reporting and financial performance of airlines operating in the UK
Enoch Opare Mintah, Nadia GulkoThe COVID-19 pandemic has had an unprecedented impact on almost all sectors, but the airline industry has been globally most affected. Although recent years have witnessed an…
CEO attributes and foreign shareholdings: evidence from an emerging economy
Dipanwita Chakraborty, Jitendra MahakudThis paper aims to examine the impact of chief executive officer (CEO) attributes on foreign shareholdings from the perspective of an emerging economy.
Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries
Anas Ali Al-Qudah, Asma HoucineThe purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also…
Accounting meets metaverse: navigating the intersection between the real and virtual worlds
Durgesh Pandey, Paul GilmourThe “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet…
Gender diversity and risk-taking: evidence from dual banking systems
Hicham Sbai, Slimane Ed-DafaliThis paper aims to examine the relationship between gender diversity and the risk profile of 141 listed banks from 14 emerging countries over the period of 2012–2020…
The effect of compliance with AAOIFI standards on financial performance of Islamic banks
Yosra Mnif, Marwa TahariThis research study aims to examine the effect of the compliance with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards on the…
The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan
Esraa Esam Alharasis, Mohammad Alhadab, Manal Alidarous, Fouad Jamaani, Abeer F. AlkhwaldiMotivated by the disastrous impact of COVID-19 on the world’s economies, the purpose of this study is to examine its effect on the association between auditor industry…
Do free-floated shares and board characteristics influence corporate risk disclosure? An empirical analysis on conventional banks in a developing country
Elhassan Kotb Abdelrahman Radwan, Nada Omar Hassan Ali, Mostafa Kayed Abdelazeem MohamedThis study aims to explore the status and drivers (including free-floated shares, board size, rule duality and board independence) of corporate risk disclosure (CRD) for the…
The effect of contractual and behavioral CEO attributes on aggressive tax avoidance: case of German-listed firms in HDAX
Souhir Neifar, Silke HuesingThis paper aims to examine the effect of contractual factors and noncontractual factors on tax avoidance (TA).
Independent directors’ attributes and related party transactions in Malaysia: evidence from an individual perspective
Nurshahirah Abd Majid, Mohd Mohid Rahmat, Kamran AhmedThis study aims to examine the ability of independent directors to discipline related-party transactions (RPTs) among listed companies in Malaysia. Firms typically appoint…
The implementation of sustainability practices in Arab higher education institutions
Muhammad Al Mahameed, Umair Riaz, Mohammad Salem Aldoob, Anwar HalariThis paper aims to explore how sustainability practices were implemented in a higher education institution within a local setting in the Gulf and Arab Emirates Region. This study…
Exploring the audit quality and audit fee impacts of joining different types of non-Big Four accounting networks and associations: evidence from China
Camillo Lento, Wing Him YeungThis paper aims to explore the audit quality and fee implications of joining a global accounting firm network and association (“AF N&A”).
Impact of mandatory IFRS adoption on foreign direct investment: the moderating role of conflict of interest regulation
Azzouz ElhammaThis paper aims to examine the moderating effect of conflict of interest regulation (CIR) on the relationship between mandatory of International Financial Reporting Standards…
Dividend policy and firm value: evidence of financial firms from Borsa Istanbul under the IFRS adoption
Hariem Abdullah, Aliya Zhakanova Isiksal, Razha RasulThis paper aims to examine the effect of dividend policy on firm value for financial sector in an emerging country. Furthermore, it examines the moderating effect of IFRS adoption…
The effect of key audit matters on the audit report lag: evidence from Jordan
Modar Abdullatif, Rami Alzebdieh, Saeed BallourThis paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by…
The informativeness of dividend ratios and their economic predictive value towards equity premium
Ali A. Awad, Radhi Al-Hamadeen, Malek AlsharairiThis paper aims to examine and compare the dividend ratios’ statistical and economic ability to predict the equity premium in the UK and US markets and two US sub-indices (S&P 500…
CEO masculine behavior and earnings management: does ethnicity matter?
Tamer Elsheikh, Hafiza Aishah Hashim, Nor Raihan Mohamad, Mayada Abd El-Aziz Youssef, Faozi A. AlmaqtariThis study aims to investigate the relationship between the Chief Executive Officers (CEOs’) masculinity, CEO characteristics (accounting background, turnover and ethnicity/race…
IFRS adoption: a systematic review of the underlying theories
Joseph Akadeagre Agana, Stephen Zamore, Daniel DomeherThis paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical…
Ownership structure and firm performance: evidence from Saudi Arabia
Helmi A. BoshnakThis study aims to examine the impact of ownership structure variables on the performance of Saudi listed firms.
Politically connected boards: the role of country governance, regulated industry, firm size, and institutional ownership
A.A.G. Krisna Murti, Sidharta Utama, Ancella Anitawati Hermawan, Yulianti AbbasThis study aims to investigate whether country governance, regulated industry and firm-level characteristics, namely, ownership structure and firm size, are associated with the…
The impact of corporate social responsibility on financial constraints: the role of insider and institutional ownership
Muhammad Farooq, Amna NoorThis study aims to examine the impact of corporate social responsibility (CSR) on financial constraints (FC). Furthermore, the authors investigate the moderating impact of two key…
Community and environment disclosures and IPO long-run share price performance
Yasir Abdullah Abbas, Nurwati A. Ahmad-Zaluki, Waqas MehmoodThis paper aims to examine the relationship between the community and environment disclosures and the long-run share price performance of Malaysian initial public offering (IPO…
Firm performance as a mediator of the relationship between CEO narcissism and positive rhetorical tone
Mohamed M. Tailab, Nourhene BenYoussef, Jihad Al-OkailyThe purpose of this paper is to examine how chief executive officers’ (CEOs) narcissism impacts firm performance and how this, in turn, affects a CEO’s positive rhetorical tone.
Do tenure and age of board chair matter for R&D investment?
Ala’a Azzam, Salem AlhababsahThis study aims to examine whether the age and tenure of the chair of the board of directors are related to research and development (R&D) investment in China.
IFRS and the evolution of value relevance: evidence from an African developing country
Yuveshna Gowry, Ushad Subadar Agathee, Teerooven SoobaroyenThis study aims to assess the evolution of the value relevance of book value, earnings and its components in Mauritius, an African developing country, focusing on value relevance…
Earnings performance of financial and non-financial IPOs in India: an empirical analysis based on market timing
Sunaina Dhanda, Shveta SinghThe purpose of this study is to see if market timing predicts the first reporting of earnings performance after the issue, i.e. the issue-year earnings performance. Furthermore…
Public perceptions of governance and tax evasion: insights from developed and developing economies
Khalil Nimer, Ahmed Bani-Mustafa, Anas AlQudah, Mamoon Alameen, Ahmed HassaneinThis paper aims to explore how the role of the perception of good public governance reduces tax evasion (TE). Besides, this study investigates whether the nexus of public…
Marking-to-market IAS 37 provisions using options: an empirical demonstration
Lawrence Haar, Ali Elharidy, Andros GregoriouInternational Accounting Standards Rule 37 (IAS 37) for Contingent Liabilities and Assets were designed to make analysis of exposures facing a corporate entity easier to…
Explaining IFRS reluctance with case study vignettes
Yu-Lin Hsu, Gavin C. ReidThis study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the…
The impact of board gender diversity on the financing costs of microfinance institutions: a global evidence
Md Aslam Mia, Tanzina Hossain, Zinnatun Nesa, Md Khaled Saifullah, Rozina Akter, Md Imran HossainConsidering the existing evidence on the impact of female board members on the default risks of an organization, the purpose of this study is to investigate the effect of board…
Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings
Taslima Nasreen, Ron Baker, Davar RezaniaThis review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that…
IFRS 9 implementation indicating asset opacities: even though predicting earnings’ forecasts and value relevance in Asia-Pacific countries
Evy Rahman Utami, Sumiyana Sumiyana, Zuni Barokah, Jogiyanto Hartono MustakiniThis study aims to investigate the opacity of bank assets because of the International Financial Reporting Standard (IFRS) 9 implementation. It highlights that the Asian-Pacific…
Audit partner tenure and earnings management: evidence from Vietnam
Tan Thi Giang Tran, Tri Tri Nguyen, Bich Thi Ngoc Pham, Phuong Thi Thu TranThis study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.
Earnings management, institutional ownership and investment efficiency: evidence from a developing country
Aref M. Eissa, Tamer Elgendy, Ahmed DiabThis study investigates the effect of earnings management (EM) and institutional ownership (IO) on investment efficiency (IE). It also investigates the effect of IO, as a…
Corporate governance in Kuwait: joining the dots between regulatory reform, organisational change in boards and audit committees and firm market and accounting performance
Abdullah Alajmi, Andrew C. WorthingtonThis study aims to examine the link between boards and audit committees and firm performance in Kuwaiti listed firms in the context of recent and extensive corporate governance…
Financial signaling mechanism in investor response to corporate donation disclosure: the moderating role of historical earnings trends
Naiding Yang, Ye ChenCorporate donation behavior sends two financial-related signals, i.e. sufficient cash flow and self-confidence in future earnings. This paper aims to investigate whether these…
Political connections and cost of debt: a meta-analysis
Imen KhelilThis paper aims to conduct a meta-analysis regarding the association between political connections and the cost of debt and tests for the moderating effect of the level of…
Effect of corporate governance on corporate social responsibility in Vietnam: state-ownership as the moderating role
Ho Xuan Thuy, Nguyen Vinh Khuong, Le Huu Tuan Anh, Pham Nhat QuyenThis study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating…
Determinants and consequences of integrated reporting disclosures of non-financial listed firms in an emerging economy
K.G.P. Senani, Roshan Ajward, J.S. KumariThis study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy.
Audit fees, audit seasonality and audit quality in Nigeria: a mediation analysis
Tajudeen John AyoolaThis study aims to examine the mediating role of audit seasonality on the association between audit fees and audit quality in Nigerian deposit money banks.
Earnings management and tone management: evidence from FTSE 350 companies
Salah Kayed, Rasmi MeqbelThis paper aims to examine whether firms meeting or just beating an earnings benchmark engage in tone management in earnings conference calls to complement earnings management in…
Financial statement fraud in Indonesia: a longitudinal study of financial misstatement in the pre- and post-establishment of financial services authority
Jaswadi Jaswadi, Hari Purnomo, Sumiadji SumiadjiThis study aims to investigate cases of fraudulent financial statements that have occurred in Indonesia and explore the similarities of cases that existed in the period before and…
Capital structure decisions and environmental, social and governance performance: insights from Jordan
Hamzeh Al Amosh, Saleh F.A. Khatib, Amneh Alkurdi, Ayman Hassan BazhairThis study aims to explore the impact of capital structure (CS), including total debts, short-term debt, long-term debt and total shareholder equity, on environmental, social and…
Earnings management in times of natural disasters
Sarayut Rueangsuwan, Supavinee JevasuwanThe main purpose of this study is to examine the determinants of firms’ earnings management (EM) activities during natural disasters, specifically the 2011 floods in Thailand. The…
The relationship between compliance level and value creation: evidence from integrated reports in Turkey
B. Esra Aslanertik, Bengü YardımcıThis study aims to investigate the level of reporting compliance in terms of content elements, measure to what extent each content element of the integrated reporting (IR…
The impact of corporate governance on forward-looking CSR disclosure
Husam Ananzeh, Hashem Alshurafat, Abdullah Bugshan, Khaled HussaineyThis paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD).
The impact of Tier 1 sukuk (Islamic bonds) on the profitability of UAE Islamic banks
Alaa Salhani, Sulaiman MouselliThe choice between different financing sources is governed by a number of finance theories, particularly, trade-off theory and pecking order theory. However, the special…
Challenges and prospects in waqf reporting practices in Malaysia
Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd Hanefah, Rosnia MasrukiThis study aims to explain the justification behind the current weak waqf reporting practices in waqf institutions in Malaysia and also investigates the factors affecting the good…
COVID-19 exposure: a risk-averse firms’ response
Mohammad Nasih, Damara Ardelia Kusuma Wardani, Iman Harymawan, Fajar Kristanto Gautama Putra, Adel SareaWithout a doubt, COVID-19 is a disruptive event that one may not consider before it becomes a global pandemic. This study aims to examine the firm’s risk preference, represented…
The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies
Linh-TX NguyenThis study aims to investigate the relationship between corporate sustainability performance and earnings management in emerging East Asian economies.
Agency costs and auditor choice: moderating role of board’s expertise and internal control
Parisa Saadat BehbahaniniaThis study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of…
Integrated thinking on integrated reporting practice: evidence from public listed companies in Sri Lanka
N.L.E. Abeywardana, S. M. Ferdous Azam, L.T. Kevin LowThis study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and…
The effect of IFRS 8 on segments disclosure practices in South East Asia
Khurram Ashfaq, Shafique Ur Rehman, Nhat Tan Nguyen, Adil RiazThis paper analyzes and compares segments disclosure practices of listed companies of Pakistan and Bangladesh under International Financial Reporting Standard (IFRS) 8 with…
Women on board and the cost of equity: the mediating role of information asymmetry
Aitzaz Ahsan Alias Sarang, Asad Ali Rind, Mamdouh Abdulaziz Saleh Al-Faryan, Asif SaeedThis study aims to examine whether information asymmetry (IA) mediates the relationship between women directors and the cost of equity (COE). Specifically, this study posits that…
The development of Islamic accounting education in the UAE and its challenges: an institutional perspective
Rihab Grassa, Hichem Khlif, Imen KhelilThis paper aims to examine the development of Islamic accounting education and discuss the main challenges facing this specific type of accounting education in the United Arab…
Does audit firm governance matter to audit quality? Evidence from Turkey
Murat OcakThis paper aims to examine the effect of audit firm governance on audit quality. Audit firm governance is broken down into two categories, namely, board ownership and engagement…
Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic
Emad Sayed, Karim Mansour, Khaled HussaineyThis study aims to examine the impact of intangible investment on non-financial performance. This study also examines the moderating effect of the COVID-19 pandemic on this…
Audit committee financial expertise and information asymmetry
Dina El Mahdy, Jia Hao, Yu CongThe purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market.
Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector
Ana Filipa Duarte, Inês Lisboa, Pedro CarreiraThis study aims to study the impact of earnings quality on firms’ financial performance.
Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks
Fatima Al Maeeni, Nejla Ould Daoud Ellili, Haitham NobaneeThis study aims to investigate the extent and trend of corporate social responsibility (CSR) disclosure by UAE listed banks and the impact of corporate governance mechanisms on…
The moderating effect of external financing on the relationship between integrated reporting and firm value in Egypt
Abdellatif Hussein Abogazia, Hafiza Aishah Hashim, Zalailah Salleh, Abdou Ahmed EttishThis study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using…
Does AC effectiveness mediate the relationship between knowledge intensity and firm performance? Evidence from India
Abhisheck Kumar Singhania, Nagari Mohan PandaThe study aims to investigate the mediation effect of the Audit Committee’s (AC) effectiveness on the relationship between knowledge intensity and firm performance (FP) by…
Political connections, financing decisions and cash holdings: empirical evidence from Gulf Cooperation Council
Omar Ikbal Tawfik, Hamada Elsaid Elmaasrawy, Khaldoon AlbitarThis study aims to investigate the relationship between political connections, financing decisions and cash holding.
The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA
Yu Zhou, Jiaxin Liu, Dongliang LeiThis paper aims to investigate whether the two dominant financial reporting regimes, US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting…
The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts
Saida Dammak, Sonia Mbarek, Manel JmalThis study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine…
Does media exposure and media legitimacy moderate the relationship between environmental audit committee and environmental disclosure quality?
Anis Jarboui, Marwa MoallaThis study aims to examine the moderating effect of media exposure and media legitimacy on the environmental audit committee (EAC) regarding environmental disclosure quality as…
Are socially responsible firms responsible to accounting? A meta-analysis of the relationship between corporate social responsibility and earnings management
Hao Shi, Haijian Liu, Yixue WuThis study aims to analyze the relationship between corporate social responsibility (CSR) and quality of accounting report, especially on earnings management (EM). In addition…
Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy
Diem Nhat Phuong Ngo, Cong Van NguyenThis study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.
The influence of foreign direct investment on the Egyptian audit market: what do Big 4 partners’ perceptions tell us?
Mohamed Khaled Eldaly, Ahmed A. Elamer, Magdy Abdel-KaderThis study aims to examine the effects of the entry of foreign direct investments (FDIs) on the audit markets in developing countries (i.e. Egypt). There is a long-standing debate…
The effect of anti-money laundering regulations on earnings management: evidence of Iran
Shima Abdi, Afsaneh SoroushyarThe purpose of this study is to examine the impact of anti-money laundering (AML) regulations on accrual earnings management (AEM) and real earnings management (REM) in Iran’s…
Access to educated workforce and the choice of external audit: international evidence from small and medium enterprises
Omar Farooq, Mukhammadfoik BakhadirovThis study aims to document the effect of educated workforce on the decision of small and medium enterprises (SMEs) to use external auditors to verify their financial statements.
Non-GAAP reporting and capital markets: contrasting France and Canada
Denis Cormier, Samira Demaria, Michel MagnanThis study aims to assess if the voluntary reporting of adjusted earnings before interest, taxes, depreciation and amortization (EBITDA), a widely used non-generally accepted…
The combined impact of IFRS mandatory adoption and institutional quality on the IPO companies’ underpricing
Fouad Jamaani, Manal Alidarous, Esraa AlharasisThis study aims to examine the impact of the International Financial Reporting Standards (IFRS) mandate and differences in national institutional quality on the underpricing of…
The impact of IFRS convergence on market liquidity: evidence from India
Saravanan R., Mohammad FirozThis study aims to investigate the effects of IFRS convergence on market liquidity and to analyze the firm-level heterogeneity in liquidity effects based on reporting incentive…
Textual analysis of the annual report and corporate performance: evidence from China
Fahd AlduaisThis paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.
The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country
Arfah Habib Saragih, Syaiful AliThis paper aims to study the impact of the adoption of eXtensible Business Reporting Language (XBRL) on corporate tax avoidance.
Corporate disclosure timing under IFRS: the case of emerging Georgia
Erekle PirveliThis study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated…
Nonfinancial value creation of integrated reporting
Cintia de Melo de Albuquerque Ribeiro, Flavio Ezequiel, Luis Perez Zotes, Julio Vieira NetoThis paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated…
Corporate governance, competition and earnings management: evidence from Asian emerging economies
Ruba Khalid ShiraThis paper aims to explore the nexus between corporate governance, competition and earnings management (EM) in Asian emerging economies.
ISSN:
1985-2517Online date, start – end:
2003Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof. Aziz Jaafar
- Prof Khaled Hussainey
Further Information
