Journal of Financial Reporting and Accounting: Volume 13 Issue 2

Impact of IPO grading on earnings management

Yogesh Maheshwari, Khushbu Agrawal

This paper aims to examine the impact of initial public offering (IPO) grading on earnings management by Indian companies in their IPOs. Specifically, it investigates whether…

Human capital disclosure, accounting numbers, and share price

Katsuhiro Motokawa

This paper aims to show the associations between the amount of voluntary human capital (HC) disclosures and company profiles, including required HC and accounting information to…

Students’ awareness of the tripartite accounting in Bowen University, Iwo

Femi Oladele

The purpose of this paper is to assess Nigerian students’ level of awareness of the tripartite accounting (TA), unmask the ills of the propaganda for professional practice as the…

Corporate social responsibility reporting practices in banking companies in Bangladesh: Impact of regulatory change

Md. Hafij Ullah, Mohammad Afjalur Rahman

This paper aims to provide a deeper understanding of the nature and extent of corporate social responsibility (CSR) reporting in the annual report by banking companies in…

The application of business risk audit methodology within non-Big-4 firms

Imad Kutum, Ian Fraser, Khaled Hussainey

This paper aims to explore the application of the business risk audit (BRA) approach within non-Big-4 audit firms in the USA, the UK and Canada. This paper focuses on the…

Insurance vs Takaful: identical sides of a coin?

Hairul Suhaimi Nahar

The purposes of this paper are threefold. First, it aims to argue normatively how Shari’ah precepts governing Takaful operations are translated into (rightfully) different…