Journal of Financial Reporting and Accounting

Audit committee financial expertise and internal control weakness: does CEO overconfidence matter?

The presence of financial experts within audit committees (AC, hereafter) has been a central concern for regulatory bodies. These guidelines underscore the significance of having…

The impact of sustainability assurance levels on market capitalization: the case of French firms

This study aims to examine whether the financial market rewards the sustainable companies by investigating the impact of sustainability assurance levels on market capitalization…

Can military-experienced CEOs improve corporate outcomes?

This paper aims to assess the role of CEOs with military experience in shaping corporate outcomes in Vietnam and provide new insights into how these unique backgrounds influence…

Do stock prices affect corporate tax behavior?

This study aims to examine how firm-specific information in stock prices influences corporate tax behavior.

Impact of country-specific business integrity and firm-specific ESG on earnings quality: evidence from EU civil law jurisdictions

This paper aims to examine whether variations in country-specific business integrity (BI) and firm-specific environmental, social and governance (ESG) dimensions can explain…

The impact of corporate digital transformation on stock market activity: evidence from the Chinese listed manufacturing companies

This research aims to investigate the impact of corporate digital transformation (CDT) on stock market activity.

A bibliometric analysis of accounting education literature in the digital era: current status, implications and agenda for future research

This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals…

Do board characteristics affect financial sustainability? The COVID-19 pandemic experience

This study aims to analyze the board characteristics–financial sustainability relationship in the largest US nonfinancial listed firms and the impact of the COVID-19 pandemic on…

The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda

This paper aims to focus on the relationship between audit committees, external auditors and internal control systems (ICS) and strives to point out mutual influences between the…

Do overconfident CEOs add to corporate stock returns through their risk reporting practice?

This study aims to explore how the degree of chief executive officer (CEO) overconfidence influences the reporting of risk information. Likewise, it delves into how overconfident…

Key audit matters and restatement of financial statements: evidence from an emerging economy

This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement…

Financial literacy and small and medium enterprises performance: the moderating role of financial access

The current study examines the relationship between financial literacy and small and the performance of medium enterprises (SMEs), focusing on the moderating role of financial…

Analyzing the impact of investor sentiment on S&P 500 prices using deep learning models

This study aims to investigate to what extent the predictability of the standard and poor’s 500 (S&P 500) price levels is enhanced by investors’ sentiments extracted from social…

Unearthing hidden agendas: carbon emissions and corporate tax strategies

This study aims to investigate the relationship between carbon risk and tax avoidance practices among American firms.

Does financial statement comparability reduce cost of equity? Evidence in emerging market

The research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market.

Artificial intelligence and its applications in the context of accounting and disclosure

The purpose of this paper is to examine whether artificial intelligence (AI) increases data and information quality in the accounting and disclosure context.

Does employee treatment affect trade credit? An international evidence

This study aims to investigate the linkage of employee treatment and trade credit for a sample of 45 countries from 2003 to 2018. It explores the trade credit from a receivable…

Investigating the impact of adopting big data and data analytics on enhancing audit quality

This study aims to empirically investigate the impact of adopting big data and data analytics (BD&A) on audit quality (AQ).

Factors influencing meta-banking adoption: an empirical study

This study aims to examine the main factors influencing customer meta-banking (metaverse banking) adoption intention based on the unified theory of acceptance and use of…

The impact of applying blockchain technology in the tax system: opportunities and challenges

This study aims to investigate blockchain technology (BT) and its opportunities and weaknesses in Iran's tax system; it addresses the opportunities and challenges of BT when…

Antecedents and consequences of automated VAT solution adoption in Gulf cooperation countries: the case of the United Arab Emirates

This paper aims to examine the antecedents of the Automated VAT Solution (AVS) and its eventual consequence on value-added tax (VAT) compliance costs among the small and medium…

The role of ESG reporting, artificial intelligence, stakeholders and innovation performance in fostering sustainability culture and climate resilience

This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial…

IPSAS adoption, public governance and corruption perception in MENA and sub-Saharan Africa countries

This study aims to provide insights into the possible impact of International Public Sector Accounting Standards (IPSAS) on public governance and perceived levels of corruption in…

The impact of pandemic-driven changes and personal characteristics on auditors’ deviant behavior

This study aims to investigate the impact of changes in audit processes during the pandemic on auditors’ deviant behavior, considering auditors’ personal characteristics…

The impact of board diversity on earnings management in Kuwait

This paper aims to examine the consequences of board diversity (BD) in Kuwait. In particular, it examines the impact of BD (gender, age and nationality) on earnings management…

Dow Jones sustainability Mila Pacific Alliance index and financial performance of Latin America integrated market

This study aims to determine the association between the companies’ financial indicators and the Dow Jones Sustainability MILA Pacific Alliance Index (DJSMPAUP Index).

Non-financial reporting by utilities: a structured literature review

This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.

Corruption and sustainability disclosure-firm performance sensitivity: an international evidence

The purpose of this study is to examine the nexus between sustainability disclosure, corruption perception and firm performance through a cross country analysis.

Do CEOs’ characteristics affect compliance with IFRS 7 risk disclosure requirements?

This paper aims to examine the relationship between CEO’s attributes and the level of compliance with financial instruments risk disclosure (hereafter FIRD) as required by…

Financial instruments with characteristics of equity: outcomes and value relevance

This study aims to investigate the motivations behind the issuance of financial instruments with characteristics of equity (FICE), economic consequences associated with their…

Governance’s role in bank performance: cybersecurity committee assessment

This study aims to examine how the Bank of Ghana’s (BoG’s) directive on establishing a Cyber and Information Security Governance Committee (CISGC) affects banks’ financial…

The development of the European Union auditing research over the past decade: a systematic literature review and future research opportunities

The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Navigating uncertainty: the role of auditor demographics in key audit matters reporting amid COVID-19 in Egypt

This study aims to explore the auditors’ responses to the COVID-19 pandemic in Egypt, with a focus on how their demographic characteristics – specifically gender, work experience…

Risk disclosure, earnings smoothing and firm perceived risk

This paper aims to examine the association between perceived firm risk and two reporting mechanisms: risk disclosure and earnings smoothing in the UK context.

Examining the ability of big data analytics to investigate financial reporting quality: a comprehensive bibliometric analysis

This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this…

A bibliometric analysis of ESG in Islamic banks: mapping current trends and projecting future research direction

This study aims to explore the current trends in the literature about environmental, social and governance (ESG) practices within Islamic banking. It also seeks to identify…

Financial statements readability and stock price crash risk: the mediating roles of information asymmetry and stock liquidity

This study aims to delve into the mechanisms through which financial statements readability (FSR) may impact the probability of stock price crashes. It specifically examines how…

The effect of environmental, social, and governance (ESG) performance on the volatility of stock price returns: the moderating role of tax payment

This study aims to examine how environmental, social and governance (ESG) performance influences stock price volatility, with a specific focus on the moderating role of tax…

Environmental disclosures and financial performance amid banking crisis and COVID-19: evidence from Ghana

The purpose of this study is to examine the impact of environmental disclosures (END) on the corporate financial performance (CFP) of listed companies in Ghana before and during…

Digital transformation in accounting of Vietnamese small and medium enterprises

This paper studies the factors affecting digital transformation in accounting of small and medium enterprises (SMEs) and then influencing accounting information quality.

Consumer continuous use of and satisfaction with Fintech payment applications in Saudi Arabia: towards an integrated model

The purpose of this paper is to examine the factors that influence Saudi Arabian users’ intentions to continue using fintech payment applications and their satisfaction with these…

Does bancassurance influence the financial performance of the insurance industry? A case study of life insurance company in a developing country

This study aims to examine the impacts of bancassurance contracts on the financial performance of the Egyptian insurance market from 2011 to 2022.

The diffusion of financial technology-enabled innovation in GCC-listed banks and its relationship with profitability and market value

This study aims to examine the relationship between the diffusion of technology-enabled innovation in financial services (i.e. financial technology [FinTech]) and the financial…

Ownership structure and integrated reporting quality: empirical evidence from an emerging market

This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.

The impact of workforce environment on CSR audit report lag: the moderating role of media coverage

The purpose of this study is to investigate the relationship between the workforce environment and corporate social responsibility (CSR) audit report lag while also developing a…

Deciphering the factors shaping blockchain technology adoption in the BFSI industry: TISM-MICMAC approach

As the global financial ecosystem grapples with the complexities of modernization, blockchain technology emerges as a pivotal catalyst, offering the banking, financial services…

Beyond the monolith: a taxonomy of relationship banking models and segmentation levels in SMEs

This study aims to investigate the reality of relationship banking (RB) in the small and medium enterprise (SME) context, specifically how banks organize activities, define SMEs…

Pandemic market dynamics: analyzing global price informativeness during COVID-19

This study aims to examine stock price synchronicity during the COVID-19 crisis using 32,452 firms from 61 countries. This paper explores the impact of government effectiveness on…

Boardroom dynamics: the impact of board gender diversity on discretionary dividend policy in US REITs

This study aims to address a notable gap in the existing literature by exploring the relationship between gender diversity and dividend policy within the context of US Real Estate…

Does financial reporting quality matter for the auditee characteristics-audit fees relationship? Evidence from an emerging market

The various factors influencing audit fees are still unclear, which may undermine the possibility of attaining fair audit pricing. Against this concern, this study aims to…

The impact of information technology capability on audit report lag and audit fees: empirical evidence from the COVID-19 pandemic

This study aims to examine the impact of client information technology (IT) capabilities on audit report lag and audit fees in Jordanian companies listed on the Amman Stock…

Role of financial constraints and risk-taking on the relationship between financial reporting quality and investment efficiency: emerging and frontier markets’ perspective

Prior evidence that financial reporting quality (FRQ) of publicly listed firms improves investment efficiency in developed markets leaves unaddressed questions of whether this…

Does the chairman’s political and royal authority matter? Evidence from ESG disclosure in Gulf Cooperation Council

This study aims to explore the influence of the chairman’s political and royal authority on environmental, social and governance (ESG) disclosure within the context of…

Bundle manipulation: the use of accounting and textual obfuscation

The purpose of this study is to explore whether managers and firms engage in bundle manipulation. It examines the effect of discretionary accruals and real activities manipulation…

A study of big bath practices in the Egyptian capital market: an emphasis on CEO turnover and origin

This study aims to investigate how major big bath accounting practices and CEO turnover in Egypt relate to one another, as well as the first to use the CEO’s origin as a…

The dynamic interplay of Shariah compliance rank and financial performance: nonfinancial listed firms in Saudi Arabia as a testing ground

This paper aims to assess the rank of Shariah compliance (SC) and its impact on the financial performance of non-financial companies listed on the Saudi Stock Exchange. It seeks…

Unveiling the nexus: unravelling the dynamics of financial inclusion, FinTech adoption and societal sustainability in Malaysia

This study aims to examine the impact of perceived benefits-risk dynamics on financial inclusion, the factor driving fintech adoption, the mediating effects of financial inclusion…

Determinants of youth financial inclusion in MENA countries: account holding versus the use of digital services

Youths aged 15–34 make half the population of Middle East and North Africa (MENA) and over one quarter of the labour force. The purpose of this paper is to address the two…

Examining determinants of auditors’ intention to use CAATs in external auditing using an extended UTAUT model; evidence from Sri Lanka

This study aims to examine the behavioral intention and the usage of Computer-Assisted Audit Techniques (CAATs) in external auditing by extending the original Unified Theory of…

The value relevance of integrated reporting quality: evidence from Asia

Integrated reporting (IR) aims to overcome the limitations of traditional reporting by merging financial information and sustainability data. Therefore, this paper aims to…

Corporate COVID-19 disclosure and stock price volatility: evidence from Egypt

This paper aims to examine the relationship between corporate COVID-19 disclosure (COVID_DISC) and stock price volatility (SPV) in Egypt.

Audit committees’ independence and earnings management in developing countries: evidence from MENA countries

This study aims to examine the under-researched relationship between audit committee independence and earnings management in a number of emerging Middle Eastern and North African…

The influence of board and audit committee characteristics on CSR reporting in Bahrain: the legitimacy perspective

This study aims to examine, from a legitimacy perspective, the potential influence of board and audit committee (AC) characteristics on the level of corporate social…

What are the key drivers of Fraud reporting in Takaful insurance? Evidence from count data models

This study aims at investigating the effect of corporate governance attributes on the Fraud disclosure of Takaful insurance companies in Saudi Arabia from 2014 to 2022.

Analyzing the achievement of the sustainable development goals (SDGs) in Saudi Arabia and the impact of the COVID-19 pandemic

This paper aims to investigate the relationship between the Kingdom of Saudi Arabia (KSA)’s expenses in the health and social fields and the achievement of sustainable development…

Adoption of fintech products through environmental regulations in Jordanian commercial banks

This study aims to examine the adoption of fintech products in Jordanian commercial banks, focusing on the influence of environmental regulations. Specifically, the study…

Impact of corporate disclosure on dividend policy: a novel setting of COVID-19-related disclosure by Vietnamese listed firms

This study aims to investigate whether the extent of corporate disclosure, proxied by COVID-19-related disclosure, affects the dividend policy of listed firms.

An empirical examination of financial performance and distress profiles during COVID-19: the case of fishery and food production firms in Vietnam

Financial ratios are often used to classify firms into different clusters of financial performance. This study aims to classify firms using financial ratios with advanced…

Integrated reporting adoption in SMEs: incentives and disincentives

This study aims to investigate the drivers and challenges of integrated reporting (IR) adoption in the Hungarian SME context.

Unveiling universities’ sustainability disclosure antecedents: an empirical analysis during the COVID-19 pandemic

This study aims to investigate the level of online sustainability disclosure provided by international universities during the COVID-19 pandemic. The ultimate goal is to identify…

The implications of COVID-19 on ESG performance and financial reporting quality in Egypt

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

Does audit quality moderate the relationship between financial statements readability and stock price crash risk?

This study aims to examine the correlation between the readability of financial statements and the likelihood of future stock price crashes in nonfinancial companies listed on the…

The curvilinear relationship between governance structure and nonfinancial risk disclosure in Saudi Arabian firms: do ethical values matter?

The purpose of this paper is to examine the possibility of a curvilinear relationship between governance structure and nonfinancial risk disclosure. This paper also examines the…

Unpacking sustainability reporting dimensions: the impact of board characteristics

This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee…

Governance mediation in the era of disruptive technologies: unveiling new perspectives on the risk of material misstatements

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit…

How female leadership and auditor affiliations shape audit fees: evidence from Egypt

This study aims to examine how female directors on corporate boards and audit committees, and auditor affiliations (Big 4 versus Egyptian firms affiliated with foreign auditors)…

The mediating effect of bank risk on the relationship between diversification strategies and discretionary loan loss provisions

This study aims to investigate the effect of income and asset diversification on earnings management using discretionary loan loss provisions (LLP) in banks, and the role of risk…

Impact of board characteristics on integrated reporting: evidence from South Asian countries

The purpose of this study is to observe the practice of integrated reporting (IR) and investigate the impact of board characteristics on IR in three South Asian economies…

Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities

The purpose of this study is to explore the impact of remote auditing on audit quality in non-Big 4 firms in Jordan. It also examines the role of auditors’ capabilities in this…

The moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance: evidence from Egypt

The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender…

Does CSR award affect sustainability assurance levels?

This study aims to examine the relationship between corporate social responsibility (CSR) award and sustainability assurance levels for the French CAC 40 companies.

Do perfectionism types matter? Auditors' ability to detect fraud and the moderating role of time budget pressure: evidence from Egypt

This study aims to examine how auditors' perfectionism types and time budget pressure (TBP) influence fraud detection in Egypt.

Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East

This study aims to examine the effect of audit client’s use of blockchain (BC) on auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and…

Does mandatory IFRS adoption improve risk disclosure quality? Evidence from the European insurance industry

This study aims to investigate the effect of mandatory international financial reporting standards (IFRS) adoption on the risk disclosure quality by listed European insurers.

Dynamic dependency between health-care sector and Islamic industry: before, during and after COVID-19 lockdown evidences

This study aims to empirically explore and compare the dynamic dependency between health-care sector and Islamic industries before, during and after the COVID-19 pandemic.

An experimental investigation of the impact of sustainable ERP systems implementation on sustainability performance

This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.

Bank FinTech and bank performance: evidence from an emerging market

This study aims to explore the effects of internal financial technology (FinTech) integration within Jordanian banks on their performance metrics, specifically focusing on…

Does culture still matter post-IFRS?

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

Advancements and forecasts of digital taxation information systems usage and its impact on tax compliance: does trust and awareness make difference?

The main purpose of the current study was to develop a new research model in the hope of providing a further understanding of Digital Taxation Information Systems (DTIS) usage and…

Management’s tone change in MD&A and tax avoidance

The purpose of this paper is to explore how variations in management’s tone within management’s discussion and analysis (MD&A) sections of 10-K reports can serve as an indicator…

Do board characteristics influence sustainability-related disclosures? Evidence from an emerging market

This study aims to examine the association between board characteristics (namely, diligence, independence, gender diversity, size and expertise) and sustainability-related…

Online customer experience in Indian digital banks impacting continuous intention usage: Generation Y and Z perspective

This study aims to conceptualise a customer-centric model based on an online customer experience (OCE) construct, mediated by e-loyalty (EL) and e-trust (ET), to improve the…

The effect of off-balance sheet activities on credit risk of African banks

The purpose of this study is to analyze the effect of off-balance sheet activities on the credit risk of African banks.

Accounting background and cross-membership effects on investment efficiency in Islamic banks: a study of Islamic Supervisory Board members

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

How does innovation moderate the CSR impact on financial performance? An exploratory study and an empirical validation in the Tunisian context

This paper aims to examine the effect of corporate social responsibility (CSR) on firm performance (FP) of companies listed on the Tunis Stock Exchange.

Bridging the trust gap in financial reporting: the impact of blockchain technology and smart contracts

This study aims to examine the role of blockchain technology (BCT) in trust in financial reporting (TFR) and the use of smart contracts (USC). It aims to ascertain the mediating…

Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT…

Investment deviation from the optimal path: does the examination of audit quality services matter? A French study

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are…

CEO age, financial reporting quality, and the role of clawback provisions

Motivated 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…

The impact of critical audit matters on audit report lag and audit fees: evidence from the United States

This paper aims to investigate the impact of the implementation of the critical audit matters (CAMs) disclosure requirement and the subsequent relationship between CAM disclosures…

Product market competition, investor protection and analysts’ earnings forecasts

This study aims to examine the effects of product market competition (PMC) on analysts’ earnings forecast attributes, particularly forecast accuracy and dispersion. The authors…

Predicting and assessing bankruptcy risk: the role of accounting conservatism and business strategies

This study aims to investigate the effect of accounting conservatism and business strategies as mitigating tools for bankruptcy risk. It determines the association among these…

Blockchain technology and its applications in digital accounting systems: insights from Jordanian context

The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to…

Board of directors, COVID-19, and corporate social responsibility monetary performance: direct and interaction effects analysis

This study aims to provide archival evidence on the impact of board characteristics on corporate social responsibility (CSR) monetary performance and how they interact with the…

CEO busyness and investment efficiency: evidence from Indonesia

This 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.

Capital market effects of integrated reporting quality: evidence from South African context

The purpose of this study is to examine the interplay between integrated reporting quality (IRQ) and capital markets. More specifically, the authors test the impact of IRQ on…

Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence

This 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 impact of environmental, social and governance (ESG) reporting on corporate profitability: evidence from Thailand

The United Nations' sustainable development goals (SDGs) put together a global framework in an attempt to address environmental, social and governance (ESG) concerns. Measuring a…

Further evidence on non-audit fees: using the context of female directors on audit committees

This study aims to examine the association between non-audit fees and audit quality by using the context of gender-diverse audit committees. Further, the authors assess whether…

The importance of perceived fairness regarding tax burden in compliance behavior: a qualitative study using the Delphi method in Morocco

This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic…

Resilience and adaptation: examining the impact of the defense law on accounting and auditing professions during the COVID-19 pandemic in Jordan

This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic.

The impact of partner perfectionism on audit quality: the mediating role of professional skepticism in the Egyptian context

This paper aims to investigate the relationship between audit partner perfectionism traits and audit quality in Egypt, emphasizing the mediating role of professional skepticism.

Earnings predictability or truthfulness? Which one investors care more about

This study aims to investigate the impact of earnings predictability and truthfulness on nonprofessional investors’ investment willingness.

Do pressure-sensitive institutional investors moderate CSR decisions towards value creation of Indian firms?

Research on the significance of corporate social responsibility (CSR) and value creation is nascent as compared to CSR and financial performance. The concept of value is also…

Measuring the integrated reporting quality in Europe: balanced scorecard perspectives

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

Digital transformation and integration of artificial intelligence in financial institutions 

Integrating artificial intelligence (AI) into various industries, including the financial sector, has transformed them. This paper aims to examine the influence of integrating AI…

Auditor’s response to firm’s environmental violations and engagement in supplemental environmental projects

In this study, the authors investigate a pressing concern: how auditors react to their clients facing repercussions due to environmental violations. More specifically, this study…

Principles-based standards and accountants’ financial reporting judgments: does work experience matter?

The 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

This 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…

Sustainable performance, conditional conservatism and audit fees

This 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

This study aims to comprehensively examine the relationship between financial reporting quality (FRQ) and investment efficiency (IE). The central thrust of this research endeavor…

The implementation of sustainability practices in Arab higher education institutions

This 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

This paper aims to explore the audit quality and fee implications of joining a global accounting firm network and association (“AF N&A”).

Income smoothing through R&D management and credit ratings

Prior studies generally focus on income smoothing through discretionary accruals and document that managers have incentives to smooth earnings due to various reasons. This paper…

The impact of financial assets’ classification according to IFRS 9 on firm value: the case of MENA region’s banks

The 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…

Risk and performance disclosure during the Covid-19 pandemic: does ownership structure matter?

This 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…

Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality

This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.

Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management

Some 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?

This 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…

Impact of mandatory IFRS adoption on foreign direct investment: the moderating role of conflict of interest regulation

This paper aims to examine the moderating effect of conflict of interest regulation (CIR) on the relationship between mandatory of International Financial Reporting Standards…

Determinants of the relationship between related party transactions and firm value: evidence from Saudi Arabia

This 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…

The impact of earnings quality on corporate cash holdings: evidence from an emerging economy

This study aims to inspect the impact of earnings quality on corporate cash holdings of Jordanian companies listed on the Amman Stock Exchange.

How risk and ambiguity affect accounting conservatism

This study aims to examine the diametrically opposite effects of probabilistic (risk) and nonprobabilistic uncertainty (ambiguity) on accounting conservatism.

Dividend policy and firm value: evidence of financial firms from Borsa Istanbul under the IFRS adoption

This 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 moderating role of CEO overconfidence on debt maturity decisions: evidence from the MENA region

This study aims to analyze how cultural variations impact the relationship between long-term debt use and managerial overconfidence. Investigate into how the relationship between…

The double-edged sword of forensic accounting services: litigation risks in Jordan’s industrial sector

This 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…

Preventing financial statement fraud in the corporate sector: insights from auditors

This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector…

Assessing the impact of the Covid-19 pandemic on audit fees: an international evidence

This study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees.

Audit partner gender and the COVID-19 pandemic: the impact on audit fees and key audit matters

The 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 moderating effects of corporate governance and investment efficiency on the nexus between financial flexibility and firm performance

Financial flexibility, investment efficiency and effective corporate governance mechanisms have been issues of concern to stakeholders. Yet, little empirical evidence on the…

The impact of female directors on earnings management and the moderating effect of board quality: enabler or deterrent?

The 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…

Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a developing economy

This 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 moderating effect of environmental uncertainty on the relationship between budgetary participation and budget quality

This 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 relationship between the role of management accountants, advanced manufacturing technologies, cost system sophistication and performance: a path model

This 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…

Audit partner industry specialization and audit report lag: does changing in the audit reporting requirements matter?

This study aims to examine the relationship between the individual auditor’s industry specialization and the audit report lag (hereafter ARD). Further, it explores whether…

The determinants of sustainability reporting: evidence from Saudi petrochemical companies

This study aims to investigate the determinants of sustainability reporting in the Kingdom of Saudi Arabia (KSA).

Political patronage, and banks’ profitability in Bahrain

This paper aims to contribute to the political connection literature by investigating the impact of political connection on banks’ profitability in Bahrain.

The informativeness of dividend ratios and their economic predictive value towards equity premium

This 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…

Investigating the effects of COVID-19 pandemic on Kuwait stock return: (A) symmetric time-varying evaluation

This study aims to explore the long- and short-run effects of daily confirmed cases of COVID-19 (C_t) on daily stock returns (R_t) for Kuwait. This is the first study that was…

CEO masculine behavior and earnings management: does ethnicity matter?

This study aims to investigate the relationship between the Chief Executive Officers (CEOs’) masculinity, CEO characteristics (accounting background, turnover and ethnicity/race…

The appearance of anti-corruption reporting in a developed market: UK evidence

This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry.

Corporate social responsibility and disclosure transparency

This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements…

IFRS 9, earnings management and capital management by European banks

The 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…

Audit consortium impact on audit quality assessment: evidence from Egypt

Audit 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

This 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…

Do firms that perform well report differently compared to those that perform badly? Impression management in integrated reporting

This 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

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

IFRS adoption: a systematic review of the underlying theories

This paper aims to examine the theoretical underpinnings of international financial reporting standards (IFRS)-related studies and offers directions for theoretical and empirical…

Board gender diversity and earnings management: what difference does gender quota legislation make in emerging market?

This 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…

Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies

This 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 impact of the COVID-19 pandemic on social and environmental reporting and financial performance of airlines operating in the UK

The 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…

Risk governance and risk disclosure quality: an empirical evidence

In recent time, stakeholders have called on corporate organizations to develop risk governance (RG) model that could strengthen effective risk disclosure quality (RDQ). Based on…

The effects of amended sustainability reporting requirements on corporate social responsibility reporting and firm value: the moderating role of assurance

To assist Malaysian public-listed companies (PLCs) in preparing corporate social responsibility (CSR) reports, Bursa Malaysia Berhad (BMB) launched the second edition of the…

Expanding financial inclusion in Indonesia through Takaful: opportunities, challenges and sustainability

This study aims to investigate the relationship between financial inclusion and sustainable economic development in Indonesia by exploring the potential impact of Takaful…

Ownership structure and firm performance: evidence from Saudi Arabia

This study aims to examine the impact of ownership structure variables on the performance of Saudi listed firms.

Do media coverage and audit quality of US companies affect their Environmental, Social and Governance transparency?

The 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

This study aims to investigate the variation in overvaluation proxies and volatility across industry sectors and time.

CEO attributes and foreign shareholdings: evidence from an emerging economy

This paper aims to examine the impact of chief executive officer (CEO) attributes on foreign shareholdings from the perspective of an emerging economy.

Implications of sustainability reporting and institutional investors’ ownership for external audit work: evidence from Saudi Arabia

This study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit…

The impact of corporate social responsibility on financial constraints: the role of insider and institutional ownership

This 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

This 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

The 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.

Does local vs. national government ownership, and auditor choice matter for audit pricing? Evidence from China

The 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…

The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics

The 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…

Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector

This 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

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information…

Gender diversity and risk-taking: evidence from dual banking systems

This 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…

Business model (BM) diagram in integrated reports, a graphic or an infographic? A study in the Indian context

This 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…

IFRS and the evolution of value relevance: evidence from an African developing country

This 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…

Islamic corporate governance quality and value relevance of accounting information in Islamic banks

The 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…

The effect of compliance with AAOIFI standards on financial performance of Islamic banks

This 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

Motivated 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…

Earnings performance of financial and non-financial IPOs in India: an empirical analysis based on market timing

The 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…

Fair value accounting and the cost of corporate bonds: the role of auditor expertise

This 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…

Forensic accounting research around the world

This 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

This 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…

Corporate environmental disclosure in Europe: the effects of the regulatory environment

This paper aims to assess the impact of regulatory changes on corporate environmental disclosure practices in Europe. More specifically, the authors perform a…

Do free-floated shares and board characteristics influence corporate risk disclosure? An empirical analysis on conventional banks in a developing country

This 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

This paper aims to examine the effect of contractual factors and noncontractual factors on tax avoidance (TA).

Determinants of litigation risk in the Jordanian financial sector: the role of firm-specific indicators

This 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…

Explaining IFRS reluctance with case study vignettes

This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the…

Relative informative power and stock return predictability: a new perspective from Egypt

This 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…

IFRS 9 implementation indicating asset opacities: even though predicting earnings’ forecasts and value relevance in Asia-Pacific countries

This 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

This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

Applying Benford’s law to examine earnings management: evidence from emerging ASEAN-5 countries

This 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

This 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…

Governance mechanisms, firm performance and CEO compensation: evidence from Jordan

This paper aims to investigate the effect of governance mechanisms and firm performance on chief executive officer (CEO) compensation in relation to the Jordanian business…

Independent directors’ attributes and related party transactions in Malaysia: evidence from an individual perspective

This study aims to examine the ability of independent directors to discipline related-party transactions (RPTs) among listed companies in Malaysia. Firms typically appoint…

The moderating effect of corporate liquidity on the relationship between financial reporting quality and dividend policy: evidence from Saudi Arabia

The 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…

Maximizing internal control effectiveness: the synergy between forensic accounting and corporate governance

This paper aims to explore the joint role of forensic accounting and corporate governance in enhancing internal control effectiveness.

Earnings management, institutional ownership and investment efficiency: evidence from a developing country

This 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

This 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…

Determinants and consequences of integrated reporting disclosures of non-financial listed firms in an emerging economy

This 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

This 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 in times of natural disasters

The 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 effect of key audit matters on the audit report lag: evidence from Jordan

This 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…

COVID-19 exposure: a risk-averse firms’ response

Without 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…

Integrated thinking on integrated reporting practice: evidence from public listed companies in Sri Lanka

This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and…

Women on board and the cost of equity: the mediating role of information asymmetry

This 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…

Audit committee financial expertise and information asymmetry

The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market.

The moderating effect of external financing on the relationship between integrated reporting and firm value in Egypt

This 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