Asian Journal of Accounting Research: Volume 7 Issue 2 , Open Access

Bank efficiency and practice of earnings management: a study on listed commercial banks of Bangladesh

Naznin Sultana Chaity, K.M. Zahidul Islam

The purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings management…

Behavioural errors and stock market investment decisions: recent evidence from Pakistan

Kashif Rashid, Yasir Bin Tariq, Mamoon Ur Rehman

This study examines the role of behavioural factors, such as confidence, optimism, pessimism and rational expectation, in affecting investment decisions in the Pakistani stock…

Nonaudit services, audit committee characteristics and accruals quality in Malaysia

Wan Zurina Nik Abdul Majid, Effiezal Aswadi Abdul Wahab, Hasnah Haron, Dian Agustia, Mohammad Nasih

The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee…

Audit committee effectiveness, internal audit function and sustainability reporting practices

Zainabu Tumwebaze, Juma Bananuka, Twaha Kigongo Kaawaase, Caroline Tirisa Bonareri, Fred Mutesasira

The purpose of this study is to examine the association between audit committee effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices.

The effect of credit risk management and bank-specific factors on the financial performance of the South Asian commercial banks

Asima Siddique, Muhammad Asif Khan, Zeeshan Khan

Among all of the world's continents, Asia is the most important continent and contributes 60% of world growth but facing the serving issue of high nonperforming loans (NPLs)…

The role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member's behavior in Lebanese companies

Manale Abdo, Khalil Feghali, Mona Akram Zgheib

This paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies.

Impacts of corporate announcements on stock returns during the global pandemic: evidence from the Indian stock market

Dharen Kumar Pandey, Vineeta Kumari, Brajesh Kumar Tiwari

The authors examine the impacts of corporate announcements on stock returns during the pandemic stress.