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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 this link is moderated by industry-specialist auditors.

This study used non-financial FTSE-350 firms over the period of seven years. In addition, the authors use ordinary least squares regression to test the research hypotheses.

The authors find that female directors on audit committees are negatively related to non-audit fees, suggesting that non-audit fees reduce audit quality. Moreover, the results indicate that industry-specialist auditors positively moderate the link between gender-diverse audit committees and non-audit fees. This suggests that non-audit fees improve audit quality when the auditor is an industry-specialist.

The study does not support blanket restrictions on non-audit fees. It recommends regulators to consider industry expertise of auditors when devising non-audit fee restrictions. Moreover, the findings of this study have implications for firms aiming to understand whether non-audit fees could be used for enhancing audit quality.

By using the context of female directors on audit committees, the authors conclusively assess the link between non-audit fees and audit quality. Further, this study provides a more robust evidence on whether industry-specialist auditors affect the relationship between non-audit fees and audit quality.

This study aims to examine trends in audit committee characteristics of companies and associates characteristics subject to major change with a fee-based proxy for audit committee effectiveness.

The research adopts an empirical approach. Using descriptive and inferential statistics, observations for 253 Financial Times Stock Exchange 350 companies’ audit committee characteristics gathered from annual reports at the beginning and end of a five-year period are evaluated against averaged non-audit fees (NAF) as a proportion of total audit fees.

Audit committee composition shows an increased incidence of female membership and of members with previous audit experience. The increase in members with previous audit experience is more marked where this is gained with the incumbent auditor. An increase is also shown in chief financial officers with previous audit experience. Previous audit experience is associated with reduced NAF as a proportion of total fees. This is marked where audit experience has been gained with the incumbent auditor. These results suggest that the benefits of financial expertise gained from audit experience outweigh impairments to independence due to social ties. Nevertheless, other studies indicate concerns about independence are still well-founded.

This paper’s original contribution is to evaluate the potential effect of previous audit experience on those involved in audit committees in light of concerns raised in the literature and by regulators that external auditor independence should be maintained. The innovative fee-based proxy for audit committee effectiveness facilitates an evaluation as to which influence prevails.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.

For this study, a comprehensive collection of 2,775 articles on EM published between 1992 and 2022 was extracted from the Scopus database. The author employed various tools, including Microsoft Excel, R studio, Gephi and visualization of similarities viewer, to conduct bibliometric, content, thematic and cluster analyses. Additionally, the study examined the literature across three distinct periods: prior to the enactment of the Sarbanes-Oxley Act (1992–2001), subsequent to the implementation of the Sarbanes-Oxley Act (2002–2012), and after the adoption of International Financial Reporting Standards (2013–2022) to draw more inferences and insights on EM research.

The study identifies three major themes, namely the operationalization of EM constructs, the trade-off between EM tools (accrual EM, real EM and classification shifting) and the role of corporate governance in mitigating EM in emerging markets. Existing literature in these areas presents mixed and inconclusive findings, suggesting the need for further theoretical development. Further, the study findings observe a shift in research focus over time: initially, understanding manipulation techniques, then evaluating regulatory measures, and more recently, investigating the impact of global accounting standards. Several emerging research themes (technology advancements, cross-cultural and cross-national studies, sustainability, behavioral aspects and non-financial indicators of EM) have been identified. This study subsequent analysis reveals an evolving EM landscape, with researchers from disciplines like data science, computer science and engineering applying their analytical expertise to detect EM anomalies. Furthermore, this study offers significant insights into sophisticated EM techniques such as neural networks, machine learning techniques and hidden Markov models, among others, as well as relevant theories including dynamic capabilities theory, learning curve theory, psychological contract theory and normative institutional theory. These techniques and theories demonstrate the need for further advancement in the field of EM. Lastly, the findings shed light on prominent EM journals, authors and countries.

This study conducts quantitative bibliometric and thematic analyses of the existing literature on EM while identifying areas that require further development to advance EM research.

This study aims to present recent trends in touchscreen research through scientometric analysis. Devices with touchscreen are powerful tools for performing specialized operations. The touch screens of tablets, smartphones, laptops and television play an important role in teaching, learning and research.

The data was collected from Web of Science database from 2011 to 2021 and analysed using MS-Excel and VOSviewer software. After analysing 389 research papers, the authors identified the high impact journals, collaboration of countries, institutions, authors and growth trend of publications. Analysing the most used keywords, country-wise distribution of publications and research collaboration between institutions will help interpret the research trends in the selected time span.

The publications show an increase in number over the years from 2011 to 2021. Among the countries, USA has the highest number of 127 articles published, followed by England (61) and Canada (30). The results showed that the multiple authorship pattern in touchscreen publication is high when compared to single authors. The institutional analysis indicated that the organizations publishing more than five documents in the area were mostly from United Kingdom, Australia, USA and Korea. Timeline visualizations identified prominent keywords like touchscreen, performance, operant platform, Alzheimer’s disease, etc. in the subject. Interdisciplinary research is dominant in the subject, as seen from the most preferred journals and keywords.

The analysis does not include a comprehensive coverage of the research output, as only Web of Science database from 2011 to 2021 in a 10-year period is included.

The study would benefit stakeholders, including manufacturers and researchers alike, to know the future of touchscreen research.

This study is pertinent to socio-psychological fields because touchscreen technology encourages social connection among older persons and may help foster early literacy skills.

This paper will provide an understanding of the global developments in touchscreen research with recommendations for future research.

This study aims to examine the research output on digital divide from 2001 to 2020 and measure the qualitative and quantitative growth of literature during the stated period by using required bibliometric measures for identifying the types of documents, yearly growth, country productivity, citation network of collaborative countries, authorship pattern, top authors, cocitation networks and assorted facets.

Web of Science database was used to retrieve the required data for this study. Keeping the objectives of this study in mind, the keyword “Digital Divide” was used as the search term. Moreover, the retrieved data were limited from the year 2001 to 2020 for two decades. A total of 5,518 publications were filtered and focused for subsequent facet-wise analysis and interpretation. Required bibliometric indicators like types of documents, yearly growth, authorship pattern, degree of collaboration (DC), country productivity, h-index and citation impact were used to study various dimensions of publication trends. VOSviewer software was used to visualize the authorship network, bibliographic coupling and keyword occurrences.

This study finds a total of 5,518 publications on the topic digital divide contributed by 14,277 authors from 130 countries across the world published through 2,843 source titles in 13 global languages during the past two decades (2001–2020). The annual growth of publications (AGP) on the topic digital divide shows 38.43% AGP globally. Journal articles have been identified as the preferred type of document with 73.11% of the literature. The DC indicates a healthy trend of collaborative research with a mean value of 0.70. The USA is the table topper with the contribution of 1,933(35.03%) publications and 77 h-index and James J., from Tilburg University, The Netherlands, is identified as top amongst the most productive authors with the highest number of 34 publications (h-index 14).

This study restricts its scope on research productivity to the theme “digital divide” regarding authorship pattern, DC, most productive authors, most productive countries, most published sources and other key facets. This study exclusively refers to the Web of Science database in retrieving the required data. Moreover, this study takes global research into account with no geographical or language limitations and comprehends literature on digital divide for two decades ranging from the years 2001 to 2020.

Teachers and research scholars interested in bibliometric studies can benefit from insights into the scholarly documents published on the topic digital divide from 2001 to 2020.

This study yields some interesting findings on published literature on the digital divide during the past two decades relating to the most striking contributions, highly cited journals, the most prolific authors, country productivity, keyword cooccurrence and assorted parameters.

This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

The sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.

When gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.

The positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.

The data of AIS in China are collected using a Python web crawler.

The authors investigate the role played by the political climate and other covariates on the prevalence of undernourishment for 34 low-income countries across a 21-year period.

Political climate is measured in terms of political freedoms and civil liberties. The authors follow a Granger causality approach, which looks at predictive causality (i.e. causality in a temporal sense). For the socio-economic data, the authors rely on annual time series data from the World Bank.

Most of the findings are in keeping with our expectations: (1) Lowering women's fertility rate lowers undernourishment; (2) undernourishment converges to its long-run equilibrium path in response to changes in income, political climate, health expenditure, fertility rate and drinking water access; (3) the effect of an instantaneous shock from income, changes to the political climate, health expenditure, fertility rate and drinking water access on undernourishment are completely adjusted in the long run. One surprising result is that there is a positive and significant relationship between the prevalence of undernourishment and political freedom. The authors offer several possible explanations for this unexpected result.

Given our results, careful attention to the co-curation of policies is desirable. As an example, the authors would advocate a more proactive role by the richer countries in terms of their commitments to foreign aid in addressing the identified problems.

The authors use advanced panel data techniques, considering a long span of time. Unlike other studies which aim to establish correlations, the authors test for Granger causality.

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

The study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.

Our findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.

The study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.

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, whose cultural and economic conditions and institutional context are unlike most previously studied countries’ context.

The authors use ordinary least squares (OLS) regression to estimate the impact of gender quota legislation on EM using data from listed companies in Egypt from 2015 to 2022. Difference-in-difference (DID) approach estimation was used to validate the robustness of the main results.

This paper documents that gender diversity on boards has a significantly negative impact on EM. In addition, this paper provides robust evidence using the DID approach to show that BOGD is significantly negatively linked with EM for the period following gender quota legislation. Furthermore, the results support the critical mass and agency theories.

The findings of this study have important implications for Egyptian companies, regulatory bodies and investors in emerging markets. Specifically, these results suggest that when choosing board members, enterprises should pay particular attention to BOGD, and female involvement in all listed firms should be monitored by regulators.

This paper provides evidence supporting the positive contribution of women in society by enhancing the economic performance of Egyptian firms and promoting the country’s sustainable development strategy in light of Egypt vision 2030.

As per the authors' knowledge, this empirical study is unique in investigating the impact of BOGD quota regulation on EM in Egypt. This paper contributes to BOGD as a major factor in improving financial reporting quality in Egyptian companies.