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Content
August 2026, Volume 39, Issue 6
- 909-932 When boards go green: eco-innovation and corporate tax avoidance
by Selma Abdelwahed & Habiba Ladhari & Mhamed Ben Slimane - 981-1000 Smart city policy and firm digitalization: evidence from MD&A disclosures
by Wei Wang & Huijie Cui & Huiyi Zhong & Kate Wu
July 2026, Volume 39, Issue 6
- 933-961 The impact of organizational justice on audit professionals’ job attitudes
by Eunbin Whang & Sang-Lyul Ryu - 962-980 Top management team incentive similarity and underinvestment
by Anting Li & Yong Ye & Lin Xiao - 1001-1021 Mapping institutional change in accounting education: a systematic and bibliometric review
by Cecelmo Henrique Joaquim & Cristina Gaio & Inês Pinto - 1022-1041 Can data resource information disclosure reduce the stock price crash risk? Evidence from China
by Daoqin Liu & Zhibin Chen & Guanhua Huang - 1042-1060 The dual-assurance text strategy: how oil price volatility drives a two-pole narrative response in corporate communication
by Xi Wu & Zicheng Pan & Ying Wu
September 2026, Volume 39, Issue 4-5
August 2026, Volume 39, Issue 4-5
- 882-908 Common auditors, managerial outlook and corporate tax avoidance: evidence from an emerging market context
by Alireza Rahrovi Dastjerdi & Hamed Sohrabiani
June 2026, Volume 39, Issue 4-5
- 719-738 Lone founders, family ownership and earnings management practices: do female directors matter?
by Ali Amin & Asma Houcine - 739-761 When CEO gender defies expectations: investor verification of the legitimacy of a female CEO
by Deni Cikurel & Kirsten Fanning & Bright Hong - 785-811 Bridging the interpretability gap: integrating explainable AI into public sector audit systems in emerging economies
by Sampson Anomah - 834-862 The inverse U-shaped relationship between board size and investment efficiency: international evidence
by Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Mohd Ariff Kasim & Siti Rosmaini Mohd Hanafi
March 2026, Volume 39, Issue 4-5
- 618-644 Contingencies influencing the adoption of product life cycle cost analysis and its direct impact on the financial performance: an empirical investigation
by Amr Mohamed Said Abdel-Halim
July 2026, Volume 39, Issue 4-5
- 645-668 The impact of the predictive power of accounting information on the risk arising from information transparency deficiency
by Mahdi Salehi & Aiub Ghorbani & Zohreh Hajiha - 812-833 Who audits the auditor: how disclosing the engagement quality reviewer signals earnings quality to investors?
by Zihao Liu & Huaping Wu & Yinwei Huang - 863-881 Intelligent assessment of going-concern status in listed companies: integrated application of social network analysis and machine learning
by Yu Guo & Tairan Kevin Huang & ZhenQuan Shi
April 2026, Volume 39, Issue 4-5
- 591-617 Managerial optimistic narratives under industrial robot innovation: evidence from tone management of earnings communication conference
by Jingyi Guan & Shuyang Chen & Jiazhuo Wang
May 2026, Volume 39, Issue 4-5
- 565-590 Financial constraints, fraud and financial statements’ readability
by Mahdi Salehi & Zainab Ahmadi & Pejman Mohammadi - 669-690 Firm’s perception of economic policy uncertainty and corporate debt financing scale: evidence from China
by Hu Xiong & Luling Fang & Luyao Liang & Zeman Wang - 691-718 Leading sustainably or deceptively? CEO social capital, corporate green washing and environmental responsiveness
by Jalal Khan & Mushahid Hussain Baig & Obaid Gulzar & Jin Xu & Wu Fengyun - 762-784 Accounting residual control rights, managerial entrenchment and earnings management
by Guanyan Lu
January 2026, Volume 39, Issue 3
March 2026, Volume 39, Issue 3
- 337-355 The effects of new lease accounting standards on enterprises financial risk: evidence from China
by Jinfeng Xue & Badrul Hisham Kamaruddin - 466-484 Disclosure of specific information in social responsibility reports and the cost of debt financing
by Junhong Shen & Deen Wu & Jianqiong Wang - 485-508 Forensic investigation of suspected money laundering activities over the Ethereum blockchain: a machine learning approach
by Henrique Yassuyuki Tsuboi & Rafael Sousa Lima & Kleber Vasconcellos de Oliveira - 509-544 Do insider CEOs affect cost of debt? The moderating role of investor sentiment
by Suham Cahyono
February 2026, Volume 39, Issue 3
- 356-382 Technologies as facilitators of dynamic capabilities in external audits during turbulent times
by Lazarus Elad Fotoh & Johan Ingemar Lorentzon & Tatenda Mugwira - 383-415 Corporate environmental disclosure and earnings management: does national culture matter?: International evidence
by Roua Ardhaoui & Anis Ben Amar - 443-465 The decision matrix: a mediated-moderated model of analytical orientation on digital accounting and decision quality
by Md Arafat Rahman & Sazzad Hossain Shaon
February 2026, Volume 39, Issue 2
- 243-259 Supplier concentration and corporate acquisitions: a risk-mitigation perspective
by Obaid Ur Rehman & Wen Li & Kai Wu - 283-304 Evaluating the effect of financial literacy on saving behavior and financial well-being among employees of financial institutions
by Bipin Chauhan & Santosh Kumar & Sanny Kumar & Manish Kumar & Vipin Vihari Ram Tripathi
January 2026, Volume 39, Issue 2
- 220-242 The impact of CEO narcissism on modified audit opinions
by Mojtaba Golmohammadi Shuraki & Omid Pourheidari - 322-336 Impact of environmental regulation on stock price crash risk: Empirical evidence from China
by Baohong Zheng & Yuqing Liu & Zhaoguo Zhang & Yu Bai
January 2026, Volume 39, Issue 1
- 122-145 The impact of geopolitical crisis on defense and aerospace stock performance: evidence from the Russia–Ukraine war
by ATM Adnan & Md Tapan Mahmud & Abdullah Al Mamun
2026
- 1-16 Can ChatGPT be skeptical? A case-based evaluation of generative AI in financial statement auditing
by Lane F. Grey & Yueqi Li - 1-20 Does supply chain digitalization affect corporate tax avoidance?
by Shu Shang & Yanxi Li - 1-23 Ex-military CEOs and income smoothing
by Long Thai Bui & Huy Viet Hoang & Anh Tuan Nguyen - 1-28 Financial support or innovation hindrance? Impact of venture capital’s discounted subscription in private placements on corporate innovation
by Jingyi Guan & Shuyang Chen & Xueying Wen - 1-32 Firm-specific determinants of integrated reporting quality: evidence from listed companies in Sri Lanka
by Wickrama Arachchige Tharaki Ravindya & Samitha Rajapaksha - 1-34 The relationships between geopolitical risk, the value relevance of accounting information and auditor opinion: evidence from a developing market
by Aref M. Eissa & Ahmed Diab & Arafat Hamdy - 1-39 Caught in the crossfire: Geopolitical risk and firm performance, and the lifeline of risk management and sustainability strategies
by Faisal Khan & Dalia Hemdan & Hashim Khan
December 2025, Volume 39, Issue 2
- 169-196 Association between institutional quality and carbon emissions performance in heterogeneous cultural environment
by Olajumoke Oyewo & Bernard Hot & Babajide Oyewo & Romeo Savage - 197-219 Managerial and legal accountability in state-owned enterprises: exploring financial sustainability through accounting for and reporting public service obligations
by Adeyemi Adebayo - 260-282 The impact of credit rating quality on auditors’ predictions of going-concern opinions: the moderator role of supply chain management efficiency
by Arash Arianpoor & Cumhur Sahin - 305-321 The use of the balanced scorecard by SMEs in Francophone Africa: an empirical investigation
by Fidelis Akanga
November 2025, Volume 39, Issue 1
- 40-59 Predicting financial distress as repeated events
by Timothy Wang & Wei Cui & Stewart Jones
December 2025, Volume 39, Issue 1
- 21-39 Age characteristics of US and non-US accounting PhD faculty and factors affecting the impact of future faculty retirements
by Paul Wertheim & Curtis E. Clements & O. Scott Stovall - 60-83 Board expertise, foreign institutional ownership and the quality of sustainability reporting: evidence from an emerging market context
by Bunga Maharani & Bambang Tjahjadi - 84-103 Drivers of FinTech adoption: insights from a global review of recent literature
by Shubham Rajpal & Amit Manglani - 104-121 Would immaterial CSR performance influence investors’ investment decisions when firms have unfavorable financial performance? An experiment
by Yushi Tian & Nen-Chen Richard Hwang & Conner Blake - 146-168 Textual attributes of risk factors disclosure and domestic enforcement in ADR firms: an international evidence
by Jerferson Freitas da Silva & Dante Viana Jr. & Lívia Arruda Castro & Vera Ponte
October 2025, Volume 39, Issue 1
- 1-20 Artificial intelligence adoption as a mediator of executive cultural diversity-ESG performance nexus: evidence from European companies
by Sawssen Khlifi & Abdelhakim Ben Ali & Sihem Hermi
September 2025, Volume 38, Issue 5-6
- 660-675 Understanding the decision-making processes of investors using management earnings guidance information
by Matthew Maylath - 676-691 Insights into creating animated videos for sustainability accounting courses using Powtoon
by Thuy Thanh Tran - 692-706 Beyond the greenwash: institutional forces driving university SDG reporting
by Sabrina Chong & Irshad Ali & Anil Kumar Narayan & Ibrahim Mustafa Khudir
October 2025, Volume 38, Issue 5-6
- 707-725 Asymmetric cost behavior and firm value: the role of the COVID-19 pandemic
by Mohamed A. Saleh & Yasmine M. Ragab - 726-740 The governance of UK arts organisations: implications for accountability
by Aminah Abdullah & Iqbal Khadaroo
August 2025, Volume 38, Issue 5-6
- 581-608 The role of ethical climate types in professional accountants’ ethical decision-making: a necessary condition analysis ( NCA )
by Ishwara P. & Naod Mekonnen - 609-629 Expert and politically connected CEOs and earnings quality: does IFRS adoption matter?
by H. M. Arif & Azlina Abdul Jalil & Mohd Zulkhairi Mustapha - 630-645 Reduced recruitment success as a deterrent to tax aggressiveness: evidence from tax and nontax students’ job pursuit intentions
by Kenny Dekoster & Isabelle Verleyen & Annelies Roggeman - 646-659 Accounting comparability and value relevance of accounting information: evidence from a change in revenue and expense recognition rules
by Brandon D. Ater & Emrah Ekici & Thomas Noland & Christian Sobngwi
June 2025, Volume 38, Issue 3-4
- 327-342 Disclosure requirements and accounting comparability
by Mengyao Cheng - 343-363 Behind closed doors: unveiling the effect of insider CEOs on corporate debt costs
by Iman Harymawan & Mohammad Nasih & Yani Permatasari & Adib Minanurohman & Grantley Taylor - 364-386 Information conveyances: disaggregated accounting earnings and decomposed other comprehensive income accelerations
by Tri Utami & Slamet Sugiri & Abdul Halim & Sumiyana Sumiyana - 443-473 Does ownership structure impact carbon performance and reporting? A literature review and a research agenda
by Patrick Velte - 551-579 Does the presence of institutional investors matter for good governance codes: empirical evidence from Indian banks
by Rohit Kumar Singh & Supran Kumar Sharma & Jyoti Sharma
August 2025, Volume 38, Issue 3-4
- 491-509 Earnings management via classification shifting: evidence from business groups
by Sattar Khan & Marian Suplata - 527-550 Environmental, social and governance and earnings management research: current trends and future research
by Waleed M. Alahdal & Dharen Kumar Pandey & Muskan Sahu & Tam Nguyen & Hafiza Aishah Hashim
April 2025, Volume 38, Issue 3-4
- 424-442 The impact of executives’ compensation and education on bankruptcy risk in Chinese firms
by Eunho Cho & Collins Emeka Okafor & Kevin L. James & Danielle D. Winchester
May 2025, Volume 38, Issue 3-4
- 387-408 Can local financial regulation improve corporate investment efficiency? Evidence from China
by Xudong Zhuang & Lian Duan - 409-423 Impact of COVID-19 on bank performance: a comparison between Islamic vs conventional banks in OIC countries
by Abdulaziz Alhaddab & M. Kabir Hassan & Rashedul Hasan - 474-490 Disclosure tone: information or obfuscation? Evidence from an emerging market
by Salah Kayed & Mohammad Alta’any - 510-526 The effect of female percentage and audit committee characteristics on tax avoidance: audit quality as a moderating variable
by Hamza Kamel Qawqzeh & Mo’taz Kamel Al Zobi
March 2025, Volume 38, Issue 2
- 245-262 Intellectual capital and financial performance of Islamic banks: a meta-analysis
by Muhammad Bilal Zafar & Talha Yasin - 263-282 Does audit quality moderate the ESG–corporate financial performance relationship? Empirical evidence from India
by Santi Gopal Maji & Reshma Kumari Tiwari - 283-301 Does IFRS-9 affect cash holdings? Evidence from non-financial institutions
by Vincent Taiwah - 302-324 The effect of non-financial disclosure regulation on earnings management: information symmetry, signalling or political costs?
by Ishwar Khatri
February 2025, Volume 38, Issue 2
- 190-207 Do negative social media sentiments affect firm risk?
by Samuel Jebaraj Benjamin & Nirosha Wellalage & Pallab Kumar Biswas & Shaista Wasiuzzaman - 230-244 Does a board of directors enhance sustainable development? Evidence from emerging economies in Southeast Asia
by Linh-TX Nguyen
January 2025, Volume 38, Issue 2
- 161-189 Dual-class share structure and financial constraints
by Fatematuz Tamanna Ahamed & Muhammad Nurul Houqe & Tony van Zijl - 208-229 Policy uncertainty and earnings quality in banks: the role of institutional quality in emerging markets
by Sarit Biswas & Anuradha Saikia & Mousumi Bhattacharya
January 2025, Volume 38, Issue 1
- 19-34 Moral intelligence, emotional intelligence, organizational commitment and job performance of accountants
by Mohammad Nazaripour & Babak Zakizadeh - 122-140 Crime of misappropriation of assets in the business context. A systematic review
by Jorge Jimenez Serrano & María Jesús Delgado Rodríguez & Isabel Rodríguez Iglesias & Rafael Manuel López Pérez - 141-160 Carbon emissions and firm value: does firms’ commitment to sustainable development goals matter?
by Augustine Donkor & Kwadjo Appiagyei & Teddy Ossei Kwakye & Gabriel Korankye
November 2024, Volume 38, Issue 1
- 35-58 The interaction of blockchain technology, audit process, and the International Financial Reporting Standards
by Arash Arianpoor & Seyed Abbas Borhani - 59-79 Mediating role of political interest on effects of internal control systems on financial management in local government authorities in Ghana
by Abubakar Gbambegu Umar & Ibrahim Osman Adam & Muftawu Dzang Alhassan & Abdul Salam Abdallah & Joshua Nterful
December 2024, Volume 38, Issue 1
- 1-18 Qualitative modeling of factors affecting auditor’s judgment and decision-making
by Kazem Shamsadini & Hadis Javanmard & Zohier Morady - 80-105 Global insights on public sector accounting reforms: a comprehensive study on the adoption, implementation, and impact of IFRS and IPSAS
by Najeb Masoud - 106-121 Perceptions of government performance and willingness to pay tax in Africa
by Theodora Aba Abekah Koomson & Rita Amoah Bekoe & Godfred Matthew Yaw Owusu
November 2024, Volume 37, Issue 6
- 595-614 Trends and patterns in behavioral accounting research: 53 years of bibliometric analysis
by Abhay Singh Chauhan & Tarika Singh Sikarwar & Manisha Raj - 615-634 Managerial insight on triple bottom line reporting – an analysis of the Indian banking sector
by Parul Munjal & Deergha Sharma - 635-654 Analytical skills for accounting students in a data-driven job market: Australian evidence
by Saeed Askary & Davood Askarany
October 2024, Volume 37, Issue 6
- 557-573 Economic value added and working capital efficiency linkages: an Indian context
by Prince Bhatia & Rahul Kumar & Subir Chattopadhyay & Ritesh Kumar Dubey - 574-594 Determinants of bank deposit in a small economy’s banking sector: a study of Fiji
by Shasnil Avinesh Chand & Ronald Ravinesh Kumar & Peter Josef Stauvermann
August 2024, Volume 37, Issue 5
- 481-499 Sustainability reporting assurance practice in Indonesia: assuror and academician perspective
by Putu Sukma Kurniawan & Basuki Basuki - 500-523 Does aural accounting improve the stakeholder relationship capability?
by Ali Nouri & Mehdi Safari Gerayli & Ebrahim Givaki & Ali Laalbar - 540-556 Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector
by Suhaiza Ismail & Norsyahida Mokhtar & Hawa Ahmad
September 2024, Volume 37, Issue 5
- 524-539 The role of other comprehensive income in analyst valuation: profitability, perception and performance
by Ning Du & Jeffrey Byrne & Robert Knisley & Dwayne Powell & James Valentine
July 2024, Volume 37, Issue 4
- 365-380 Can artificial intelligence produce a convincing accounting research article?
by Elda du Toit - 401-417 Mediating impact of integrated reporting on audit quality and market reactions in Africa: evidence from South Africa
by Amon Bagonza & Yan Chen & Frederik Rech - 418-435 Identifying new earnings management components: a machine learning approach
by Adel Almasarwah & Khalid Y. Aram & Yaseen S. Alhaj-Yaseen - 436-452 IFRS-9, expected loan loss provisioning and bank liquidity creation: early evidence
by Saibal Ghosh - 453-478 Determinants and impact of production planning and control accounting techniques on competitiveness of manufacturing companies: a structural equation modelling approach
by Babajide Oyewo & Mohammad Alta'any & Kolawole Adeyemi ALo & Negroes Tembo Dube
August 2024, Volume 37, Issue 4
- 381-400 Does a CEO from a reputable university create a better working environment? Evidence from Indonesia
by Siti Nur Aini & Sri Ningsih & Iman Harymawan & I Wayan Kartana
May 2024, Volume 37, Issue 3
- 249-269 Mapping accounting literature on climate finance: identifying research gaps and reflections on future research
by Thereza Raquel Sales de Aguiar & Shamima Haque & Laura McCann
June 2024, Volume 37, Issue 3
- 270-287 Reconnecting sustainability reporting with earnings management: empirical evidence from Kuwait
by Sana Masmoudi & Mamoun Ben Salem - 288-307 Revisiting corporate governance mechanisms and real earnings management activities in emerging economies
by Ebrahim Mansoori & Ghaith Al-Abdallah - 308-329 ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s
by Thereza Raquel Sales de Aguiar - 330-349 Intellectual capital and subscription rate: an empirical investigation in the Indian initial public offering market
by Sukanya Wadhwa & Seshadev Sahoo - 350-364 Dead reckoning: charting a new (metaphorical) course for accounting
by Robert Hutchinson & Carlos Amador
March 2024, Volume 37, Issue 2
- 151-171 A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure
by Waris Ali & Jeffery Wilson & Taiba Saeed - 172-191 Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)
by Rida Belahouaoui & El Houssain Attak
April 2024, Volume 37, Issue 2
- 192-210 How do cultural differences affect stock market performance after mergers and acquisitions? Empirical evidence from China
by Eping Liu & Miaomiao Xie & Jingyi Guan - 211-229 A new challenge in accounting education: convergence of maturity model, education and evaluation in accounting
by Arash Arianpoor & Ahmad Abdollahi - 230-248 Human capital and financial performance of Islamic banks: a meta-analysis
by Muhammad Bilal Zafar
February 2024, Volume 37, Issue 2
- 117-133 Staff responses to management control systems changes in an Australian university
by Mamun Billah & Zahir Uddin Ahmed & Mohobbot Ali - 134-150 Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices
by Mohammed Muneerali Thottoli
January 2024, Volume 37, Issue 1
- 19-38 The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information’s conveyance
by Evy Rahman Utami & Sumiyana Sumiyana & Jogiyanto Hartono Mustakini & Zuni Barokah
February 2024, Volume 37, Issue 1
- 80-97 Is audit committee busyness associated with earnings management? The moderating role of foreign ownership
by Mohammed W.A. Saleh & Marwan Mansour - 98-114 COVID-19-related accounting disclosures in the financial statements: evidence from an emerging economy
by Md Rezaul Karim & Mohammed Moin Uddin Reza & Samia Afrin Shetu
December 2023, Volume 37, Issue 1
- 39-56 Fighting through the Flesch and Fog: the readability of risk disclosures
by Franz Eduard Toerien & Elda du Toit - 57-79 Window dressing in the banking sector of an emerging economy: evidence from aggregate data
by Imad A. Moosa & Khalid Alsaad & Ibrahim N. Khatatbeh
October 2023, Volume 37, Issue 1
- 1-18 Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications
by Johan Ingemar Lorentzon & Lazarus Elad Fotoh & Tatenda Mugwira
November 2023, Volume 36, Issue 6
- 515-538 This is not an exit: accounting education and attempting to escape the capitalist realist “cage”
by David Yates & Muhammad Al Mahameed - 539-557 The impact of CEO attributes on sustainability performance: evidence from an emerging economy
by Rubel Saha & Md. Nurul Kabir & Abdul Hannan Chowdhury - 558-580 Debt maturity structure, credit ratings and audit fees: new evidence
by Solomon Opare & Md. Borhan Uddin Bhuiyan
September 2023, Volume 36, Issue 6
- 497-514 Busy CEOs and audit fees: evidence from Indonesia
by Iman Harymawan & Fiona Vista Putri & Melinda Cahyaning Ratri & Mohammad Nasih
August 2023, Volume 36, Issue 4/5
- 415-433 Has increased prominence of translation results changed net investment hedging practice?
by Beverly Marshall & Han Jin - 453-470 Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system
by Roslee Uyob & Ku Maisurah Ku Bahador & Ram Al Jaffri Saad
June 2023, Volume 36, Issue 4/5
- 349-368 Financial statement fraud litigation, material weaknesses, and board characteristics
by David Manry & Hua-Wei Huang & Yun-Chia Yan - 369-383 Decrypting crypto: implications of potential financial accounting treatments of cryptocurrency
by Benjamin Hubbard
July 2023, Volume 36, Issue 4/5
- 384-414 Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia
by Suham Cahyono & Iman Harymawan & Damara Ardelia Kusuma Wardani & Khairul Anuar Kamarudin - 434-452 Do founder CEOs and overconfidence affect firm risk?
by Paulina Sutrisno & Sidharta Utama & Ancella Anitawati Hermawan & Eliza Fatima
September 2023, Volume 36, Issue 4/5
- 309-326 The impact of CEO age on a firm’s choice of global reporting initiative: moderating role of board social capital
by Muhammad Jameel Hussain & Gaoliang Tian & Umair Bin Yousaf & Junyan Li - 327-348 Islamic banks’ Sharia compliance disclosure: an international evidence
by Abdelhafid Benamraoui & Tantawy Moussa & Mostafa Hussien Alsohagy - 471-494 Related party transactions, ownership structures and cost of debt: evidence from GCC listed firms
by Baban Eulaiwi & Al-Hadi Ahmed Al-Hadi & Lien Duong & Brian Perrin & Grantley Taylor
March 2023, Volume 36, Issue 2/3
- 183-200 CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost
by Sandeep Yadav & Jagriti Srivastava
May 2023, Volume 36, Issue 2/3
- 251-273 Ways ethics education toolkit impacts moral judgment of accounting students
by Tamara Poje & Maja Zaman Groff - 274-289 Audit committee diligence: do independent directors matter?
by Pallab Kumar Biswas & Swapan Kumar Bala & Priyoti Mandal - 290-305 The great sell-side sell-off: evidence of declining financial analyst coverage
by Barry Hettler & Justyna Skomra & Arno Forst
April 2023, Volume 36, Issue 2/3
- 109-128 The effect of increases in board independence on financial reporting quality
by Christine Porter & Matthew Sherwood - 129-147 Does fintech lead to better accounting practices? Empirical evidence
by Mandella Osei-Assibey Bonsu & Ying Wang & Yongsheng Guo - 148-165 Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market
by Malik Muneer Abu Afifa & Isam Saleh & Fatima Taqatqah - 166-182 Value relevance of earnings and book value of equity in profit versus loss reporting firms: significance of intangible intensity
by Pooja Kumari & Chandra Sekhar Mishra - 201-216 Big data analytics and auditor judgment: an experimental study
by Ranto Partomuan Sihombing & I Made Narsa & Iman Harymawan - 217-229 How to do the right thing
by Ron Peter Messer - 230-250 A gendered discourse on truthful disclosure of financial fraud practices among accountants in China: implications to corporate governance
by Kim-Lim Tan & Yuming Liu & Qiuting Ye
January 2023, Volume 36, Issue 1
- 1-20 Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university
by Nader Elsayed & Hazem Ramadan Ismael & Shahriar M. Saadullah - 21-36 Climate-related financial disclosure in integrated reporting: what is the impact on the business model? The case of Poste Italiane
by Graziana Galeone & Grazia Onorato & Matilda Shini & Vittorio Dell’Atti - 37-54 The assurance providers’ role in improving the independent assurance statement quality on sustainability reporting
by Senny Harindahyani & Dian Agustia - 55-76 The effect of intellectual capital on audit fees stickiness
by Mahdi Salehi & Ahmadreza Asadian & Ehsan Khansalar - 77-91 The impact of tone management on investor judgments: evidence from ICFR reports
by Matthew Starliper - 92-105 The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation
by Zuhair Barhamzaid
April 2022, Volume 35, Issue 6
- 737-755 The impact of the adoption of international accounting and auditing standards on corruption perception
by Elisabeth Penti Kurniawati & Didi Achjari
November 2022, Volume 35, Issue 6
- 777-791 Planning comprehensiveness and resource consumption in Chinese small enterprises
by Robert C. Rickards & Rolf Ritsert - 834-853 Management-control-system configurations in medium-sized mechanical-engineering firms: an exploratory analysis
by Fabio Santini & Luca Elisei & Teemu Malmi & Luca Scrucca
August 2022, Volume 35, Issue 6
- 815-833 Impact of XBRL adoption on financial reporting quality: a global evidence
by Vincent Tawiah & Hela Borgi
June 2022, Volume 35, Issue 6
May 2022, Volume 35, Issue 6
- 721-736 Corporate board diversity and carbon disclosure: evidence from France
by Fathia Elleuch Lahyani
September 2022, Volume 35, Issue 6
- 792-814 Has the fever left a burn?A study of the impact of COVID-19 remote working arrangements on public accountants’ burnout
by Kathleen M. Bakarich & Amanda S. Marcy & Patrick E. O’Brien
March 2022, Volume 35, Issue 5
- 637-659 The global management accounting principles (GMAP) and the relationship between organizational design elements
by Babajide Oyewo & Venancio Tauringana & Babajide Moses Omikunle & Olusola Owoyele - 660-675 Financial distress, earnings management and Big 4 auditors in emerging markets
by Dante Baiardo C. Viana Jr & Isabel Lourenço & Ervin L. Black - 676-697 Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership
by Abdullah & Muhammad Arsalan Hashmi & Muhammad Sikander Iqbal
February 2022, Volume 35, Issue 5
- 616-636 Does audit committee constrain firms’ risks in Malaysian family manufacturing firms?
by Wan Masliza Wan Mohammad & Nik Mohamad Zaki Nik Salleh & Wan Fadzilah Wan Yusoff
April 2022, Volume 35, Issue 5
- 698-720 Stimulants of behavioural change: accounting education schism and gender
by Rabih Nehme & Christelle AlKhoury & Abdullah Alharbi
December 2021, Volume 35, Issue 5
- 581-597 “It’s a long story…” – impression management in South African corporate reporting
by Shreeya Jugnandan & Gizelle D. Willows - 598-615 Understanding inhibitors to XBRL adoption: an empirical investigation
by Harmandeep Singh & Arwinder Singh
October 2021, Volume 35, Issue 4
- 449-469 Content requirements for narrative reporting in the public sector: a contextual perspective
by Benson Igboke & Razaq Raj - 490-507 The rough road towards accounting harmonization of a developing country with a French accounting culture
by Fatma Ben Slama & Ahmed Atef Oussii & Mohamed Faker Klibi
November 2021, Volume 35, Issue 4
- 508-525 Linking sustainability reporting frameworks and sustainable development goals
by Cristina Alexandrina Stefanescu
December 2021, Volume 35, Issue 4
- 470-489 The going-concern opinion and the adverse credit rating: an analysis of their relationship
by Matthew Strickett & David C. Hay & David Lau - 526-542 Non-GAAP measure disclosure and insider trading incentives in high-tech IPO firms
by Bishal BC & Bo Liu - 543-560 Factors affecting the adoption extent of the balanced scorecard by Vietnamese small- and medium-sized enterprises
by Dieu Thuong Ha & Thanh Le & Greg Fisher & Thanh Truc Nguyen - 561-580 Board diversity and financial performance: empirical evidence from the United Kingdom
by Khaled Hosny & Adel Elgharbawy
September 2021, Volume 35, Issue 3
- 349-363 A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises
by Zainal Abidin Ngah & Norashikin Ismail & Nadiah Abd Hamid - 364-381 Consolidation of off-balance sheet entities and investment efficiency
by Fang Zhao & Abhijit Barua & Jung Hoon Kim
July 2021, Volume 35, Issue 3
- 317-335 The impact of changes in regulations on Malaysian IPOs
by Rasidah Mohd-Rashid & Ahmad Hakimi Tajuddin & Karren Lee-Hwei Khaw & Chui Zi Ong
October 2021, Volume 35, Issue 3
- 408-426 Analysts’ cash flow forecasts informativeness, financial distress and auditor quality
by Afroditi Papadaki & Olga-Chara Pavlopoulou-Lelaki - 427-445 From unrequited love to sleeping with the enemy: COVID-19 and the future relationship between UK universities and professional accounting bodies
by Muhammad Al Mahameed & Umair Riaz & Lara Gee
August 2021, Volume 35, Issue 3
- 336-348 Do firms adjust board gender diversity in response to economic policy uncertainty?
by Seksak Jumreornvong & Sirimon Treepong karuna & Shenghui Tong & Pornsit Jiraporn - 382-407 Drivers of mandatory disclosure in GCC region firms
by Ismail Ufuk Misirlioglu & Jon Tucker & Helmi Abdulhameed Boshnak
July 2021, Volume 35, Issue 2
- 160-177 CEO power and R&D investment
by Christine Naaman & Li Sun - 196-218 The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand
by Saarce Elsye Hatane & Josua Tarigan & Elenne Stefanie Kuanda & Elizabeth Cornelius
May 2021, Volume 35, Issue 2
- 109-120 Teaching with the case method: opportunities and problems since the COVID-19 pivot to online
by Luis Demetrio Gómez García & Marisleidy Alba Cabañas
August 2021, Volume 35, Issue 2
- 178-195 The post-SOX comparative dynamics of public accounting firm efficiency
by Ephraim Clark & Zhuo Qiao - 219-237 A study of the reliability of cross-sectional earnings forecasting models for estimating IPO firms’ implied cost of capital
by Max Schreder & Pawel Bilinski - 238-260 Auditor tenure, investor protection and accounting quality: international evidence
by Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Akmalia M. Ariff - 261-275 Flexibility and job stress in the accounting profession
by Yosra Mnif & Emna Rebai - 276-291 Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia
by Anubha Srivastava & Harjum Muharam - 292-314 Do sustainability practices influence financial performance? Evidence from the Nordic financial industry
by ABM Fazle Rahi & Ruzlin Akter & Jeaneth Johansson
June 2021, Volume 35, Issue 2
- 121-144 Does the fundamental indexation portfolio perform better? An Indian investigation
by Santosh Kumar & Ranjit Tiwari - 145-159 Do high-reputation companies pay more non-audit fees?
by Xuan Huang & Fei Kang
January 2021, Volume 35, Issue 1
- 37-54 An experimental investigation of the impact of using big data analytics on customers’ performance measurement
by Marwa Rabe Mohamed Elkmash & Magdy Gamal Abdel-Kader & Bassant Badr El Din - 55-70 Auditor judgment and decision-making in big data environment: a proposed research framework
by Adli Hamdam & Ruzita Jusoh & Yazkhiruni Yahya & Azlina Abdul Jalil & Nor Hafizah Zainal Abidin
February 2021, Volume 35, Issue 1
- 71-100 “Big results require big ambitions”: big data, data analytics and accounting in masters courses
by Karen Mcbride & Christina Philippou
October 2021, Volume 34, Issue 6
- 516-545 Governance and sustainability in Southeast Asia
by Mi Tran & Eshani Beddewela & Collins G. Ntim
September 2021, Volume 34, Issue 6
- 546-579 The public-private partnership valuation paradox
by Stephen Gray & Jason Hall & Grant Pollard & Damien Cannavan
July 2021, Volume 34, Issue 6
- 580-596 Corporate governance, CEO turnover and say on pay votes
by Ayishat Omar & Alex P. Tang & Yu Cong