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Content
August 2024, Volume 32, Issue 5
- 773-802 Clawback enforcement heterogeneity and the horizon of executive pay: empirical evidence
by Alvaro Remesal - 883-908 Ownership structure and sustainability reporting: emerging economies evidence
by Yusuf Nuhu & Ashraful Alam - 909-929 CEO age and corporate financialization: evidence from Malaysia
by Moncef Guizani
June 2024, Volume 32, Issue 5
- 749-772 Board gender diversity and voluntary disclosure: moderation of family ownership in India
by Rupjyoti Saha & Santi Gopal Maji
July 2024, Volume 32, Issue 5
- 803-827 CFO co-option and dividend payments: the moderating role of CFO talent
by Domenico Campa & Gianluca Ginesti - 828-857 Board gender diversity, audit quality, and the moderating role of political connections: evidence from the Gulf Co-operation Council Countries (GCC)
by Abiot Tessema & Ammad Ahmed & Muhammad Kaleem Zahir-ul-Hassan - 858-882 Manager sentiment, policy uncertainty, ESG disclosure and firm performance: a large language model in corporate landscape
by Asis Kumar Sahu & Byomakesh Debata & Saumya Ranjan Dash
May 2024, Volume 32, Issue 4
- 593-621 Carbon emissions, female CEOs and earnings management
by Muhammad Nurul Houqe & Solomon Opare & Muhammad Kaleem Zahir-Ul-Hassan
April 2024, Volume 32, Issue 4
- 557-592 The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies
by Wajde Baiod & Mostaq M. Hussain
June 2024, Volume 32, Issue 4
- 622-650 Board gender diversity and corporate cash holdings: evidence from Australia
by Ammad Ahmed & Atia Hussain - 651-684 Breaking barriers: CEOs STEM educational background and corporate climate change disclosure
by Suham Cahyono & Ardianto Ardianto & Mohammad Nasih - 685-708 Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition
by Ines Kateb - 709-729 The role of firm complexity in the relationship between integrated reporting and earnings management
by Augustine Donkor & Terri Trireksani & Hadrian Geri Djajadikerta - 730-746 Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis
by Maria I. Kyriakou
April 2024, Volume 32, Issue 3
- 502-531 Social reputation, loan contracting and governance mechanisms
by Cemil Kuzey & Amal Hamrouni & Ali Uyar & Abdullah S. Karaman - 532-555 The economic-based earnings persistence of earnings momentum and its market implications
by Somchai Supattarakul & Sarayut Rueangsuwan
January 2024, Volume 32, Issue 3
- 411-429 Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China
by Xunzhuo Xi & Can Chen & Rong Huang & Feng Tang - 430-446 Analysts’ cash flow forecasts and firms’ information environment: evidence from bid-ask spread
by Mengyu Ma - 447-474 Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance
by Saeed Rabea Baatwah & Khaled Hussainey - 475-501 Climate change exposure and dividend policy: evidence from textual analysis
by Viput Ongsakul & Pandej Chintrakarn & Suwongrat Papangkorn & Pornsit Jiraporn
December 2023, Volume 32, Issue 3
- 369-389 Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies
by Corina Joseph & Fitra Roman Cahaya & Sharifah Norzehan Syed Yusuf & Agung Nur Probohudono & Estetika Mutiaranisa Kurniawati - 390-410 Does board’s green theme training promote green innovation? A view from resource dependence perspective: Indonesian evidence
by Nur Asni & Wiwiek Dianawati
December 2023, Volume 32, Issue 2
- 181-206 Assessing the countries’ convergence to IPSAS from a cultural perspective
by Paula Gomes dos Santos & Fábio Albuquerque - 279-307 Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100
by Musa Ghazwani & Ibrahim Alamir & Rami Ibrahim A. Salem & Nedal Sawan - 308-344 Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
by Meena Subedi - 345-368 Do advisory directors increase discretionary accruals?
by Ummya Salma & Md. Borhan Uddin Bhuiyan
November 2023, Volume 32, Issue 2
- 207-227 Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK
by Hesham Bassyouny & Michael Machokoto - 228-257 Do emissions reduction initiatives improve financial performance? Empirical analysis of moderating factors
by Ayman Issa - 258-278 The information content of half-yearly goodwill impairment losses: analysis of the European context
by Elisa Roncagliolo
December 2023, Volume 32, Issue 1
- 19-39 A design for tokenization in governmental investment
by Romildo Silva & Rui Pedro Marques & Helena Inácio - 74-99 Corporate culture and takeover vulnerability: evidence from machine learning and earnings conference calls
by Pattanaporn Chatjuthamard & Pandej Chintrakarn & Suwongrat Papangkorn & Pornsit Jiraporn - 100-121 Asset redeployability, sustainability, and managerial prudence: evidence from economic policy uncertainty
by Pattanaporn Chatjuthamard & Suwongrat Papangkorn & Pornsit Jiraporn & Piyachart Phiromswad - 122-146 The moderating effect of financial constraints on the relationship between stock price crash risk and managerial ability
by Ragia Shelih & Li Wang
November 2023, Volume 32, Issue 1
- 1-18 The impact of corporate culture on stock price crash risk: a firm-level analysis
by Mengjiao Chen & Jinjuan Ren & Jingying Zhao - 40-57 The impact of internal governance mechanisms on environmental performance of Saudi firms
by Neef Alwadani & Habiba Al-Shaer & Khaldoon Albitar - 58-73 Fundamental performance and earnings quality in private firms
by Charlotte Haugland Sundkvist & Tonny Stenheim - 147-177 Reinventing the wheel? Factors influencing relationship: links between sustainability and financial performance. European evidence
by ABM Fazle Rahi & Jeaneth Johansson & Catherine Lions
October 2023, Volume 31, Issue 5
- 785-807 The effect of corporate governance, corporate social responsibility and information asymmetry on the value of Indonesian-listed firms
by Annisa Abubakar Lahjie & Riccardo Natoli & Segu Zuhair
November 2023, Volume 31, Issue 5
- 808-837 Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting
by Cemil Kuzey & Hany Elbardan & Ali Uyar & Abdullah S. Karaman - 838-863 Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations
by Hidaya Al Lawati & Khaled Hussainey & Roza Sagitova - 864-886 The effect of IFRS convergence on risk disclosure: an investigation into the Indian accounting system
by Saravanan R. & Mohammad Firoz & Sumit Dalal
September 2023, Volume 31, Issue 5
- 705-725 Foreign institutional investors and the value of excess cash holdings: international evidence
by Muhammad Ilyas & Rehman Uddin Mian & Affan Mian - 726-755 Related party transactions and earnings quality: the moderating role of female directors
by Carolina Bona Sánchez & Marina Elistratova & Jerónimo Pérez Alemán - 756-784 Does CSR reduce financial distress? Moderating effect of firm characteristics, auditor characteristics, and covid-19
by Md Jahidur Rahman & Hongtao Zhu & Sihe Chen
September 2023, Volume 31, Issue 4
- 676-703 Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK
by Inas Mahmoud Hassan & Hala M.G. Amin & Diana Mostafa & Ahmed A. Elamer
June 2023, Volume 31, Issue 4
- 600-622 Powering profits: how renewable energy boosts financial performance in European non-financial companies
by Ayman Issa & Jalal Rajeh Hanaysha - 623-646 Breaking the glass ceiling for a sustainable future: the power of women on corporate boards in reducing ESG controversies
by Ayman Issa & Jalal Rajeh Hanaysha
July 2023, Volume 31, Issue 4
- 585-599 Mandatory auditor rotation and audit quality
by Ajit Dayanandan & Sudershan Kuntluru - 647-675 Do professional shareholders matter for corporate compliance with IFRS reporting requirements: the moderating effect of board independence
by Mohammad A.A. Zaid
May 2023, Volume 31, Issue 3
- 528-563 Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality
by Rami Ibrahim A. Salem & Musa Ghazwani & Ali Meftah Gerged & Mark Whittington
June 2023, Volume 31, Issue 3
- 564-582 Do credit market incentives drive classification shifting in emerging markets?
by Manish Bansal
April 2023, Volume 31, Issue 3
- 478-503 What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals
by Ling Tuo & Shipeng Han & Zabihollah Rezaee & Ji Yu - 504-527 IFRS 9 and earnings management: the case of European commercial banks
by Matthias Nnadi & Atis Keskudee & Wey Amaewhule
March 2023, Volume 31, Issue 3
- 413-439 Board characteristics and corporate cash holding: evidence from the UK, France and Germany
by Ernest Ezeani & Rami Ibrahim A. Salem & Muhammad Usman & Frank Kwabi & Bilal - 440-454 Does family ownership matter? Evidence of the payment method and market reaction to M&A deals in Taiwan
by Yousry Ahmed & Mohamed Elsayed & Yuru Chen - 455-477 The relationship between income smoothing and the cost of debt: evidence from the United Kingdom and Nigeria
by Ahmed Aboud & Baba Haruna & Ahmed Diab
March 2023, Volume 31, Issue 2
- 376-411 IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms
by Waleed S. Alruwaili & Abdullahi D. Ahmed & Mahesh Joshi
January 2023, Volume 31, Issue 2
- 270-299 Share pledging and earnings informativeness
by Xiangyan Shi & Juan Wang & Xiaoyi Ren - 300-320 Research and development reporting and stock performance: evidence from China
by Shuming Bai & Kai S. Koong & Yanni Wang
February 2023, Volume 31, Issue 2
- 321-354 Does investment committee mitigate the risk of financial distress in GCC? The role of investment inefficiency
by Redhwan Al-Dhamari & Hamid Al-Wesabi & Omar Al Farooque & Mosab I. Tabash & Ghaleb A. El Refae - 355-375 Determining audit fees: evidence from the Egyptian stock market
by Mohamed A. Saleh & Yasmine M. Ragab
January 2023, Volume 31, Issue 1
- 170-194 Covid-19 disclosure: do internal corporate governance and audit quality matter?
by Engy ELsayed Abdelhak & Khaled Hussainey & Khaldoon Albitar
December 2022, Volume 31, Issue 2
- 221-246 Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China
by Md Jahidur Rahman & Ao Ziru - 247-269 Corporate social responsibility transparency and trade credit financing
by Mohammad Hendijani Zadeh & Karen Naaman & Najib Sahyoun
November 2022, Volume 31, Issue 1
- 66-92 Governance and social responsibility: what factors impact corporate performance in a small banking-oriented country?
by Maria Elisabete Neves & Catarina Proença & Beatriz Cancela - 128-147 Capital structure and earnings management: evidence from Pakistan
by Aziza Naz & Nadeem Ahmed Sheikh - 148-169 Board governance and audit report lag in the light of big data adoption: the case of Egypt
by Hussein Mohsen Saber Ahmed & Sherif El-Halaby & Khaldoon Albitar
December 2022, Volume 31, Issue 1
- 195-217 The key audit matters and the audit cost: does governance matter?
by Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah
October 2022, Volume 31, Issue 1
- 93-127 Big data and decision quality: the role of management accountants’ data analytics skills
by Franziska Franke & Martin R.W. Hiebl
September 2022, Volume 31, Issue 1
- 1-36 Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption?
by Ali Uyar & Hany Elbardan & Cemil Kuzey & Abdullah S. Karaman - 37-65 Performance drivers in Iberian companies in different economic cycles: new evidence using panel data
by Maria Elisabete Neves & Beatriz Lopes Cancela & Vítor Manuel de Sousa Gabriel
August 2022, Volume 30, Issue 5
- 641-663 ESG controversies and the cost of equity capital of European listed companies: the moderating effects of ESG performance and market securities regulation
by Fabio La Rosa & Francesca Bernini - 664-683 Earnings management: a bibliometric analysis
by Jaime Fernandes Teixeira & Lúcia Lima Rodrigues
September 2022, Volume 30, Issue 5
- 565-582 The impact of board characteristics on classification shifting: evidence from Germany
by Muhammad Usman & Rami Salem & Ernest Ezeani - 583-599 The impact of audit committee effectiveness on firms’ outcomes in China: a systematic review
by Bushra Komal & Bilal & Chengang Ye & Rami Salem - 600-616 The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions
by Muhammad Usman & Jacinta Nwachukwu & Ernest Ezeani - 617-640 Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis
by Tony Abdoush & Khaled Hussainey & Khaldoon Albitar
July 2022, Volume 30, Issue 4
- 526-545 The impact of COVID-19 lockdown on audit fees and audit delay: international evidence
by Maretno A. Harjoto & Indrarini Laksmana
August 2022, Volume 30, Issue 4
- 546-562 Do multiple directorships stimulate or inhibit firm value? Evidence from an emerging economy
by Lara Alhaddad & Ali Meftah Gerged & Zaid Saidat & Anas Ali Al-Qudah & Tariq Aziz
June 2022, Volume 30, Issue 4
- 502-525 Corporate governance and diversity management: evidence from a disclosure perspective
by Doaa Shohaieb & Mahmoud Elmarzouky & Khaldoon Albitar
May 2022, Volume 30, Issue 4
- 457-476 Corporate narrative reporting on Industry 4.0 technologies: does governance matter?
by Khaled Hussainey & Khaldoon Albitar & Fadi Alkaraan - 477-501 The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK
by Husam Ananzeh & Hamzeh Al Amosh & Khaldoon Albitar
April 2022, Volume 30, Issue 3
- 325-338 Determinants of wine firms’ performance: the Iberian case using panel data
by Elisabete Neves & António Dias & Miguel Ferreira & Carla Henriques - 391-407 On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board
by Yousry Ahmed & Yu Song & Mohamed Elsayed - 408-426 The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
by Muhammad Usman & Ernest Ezeani & Rami Ibrahim A. Salem & Xi Song - 427-453 Dividend payment and financial restatement: US evidence
by Md. Borhan Uddin Bhuiyan & Fawad Ahmad
March 2022, Volume 30, Issue 3
- 339-351 Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage
by Khaldoon Albitar & Mahmoud Elmarzouky & Khaled Hussainey - 352-371 Determinants of eXtensible business reporting language adoption: an institutional perspective
by Hela Borgi & Vincent Tawiah - 372-390 Management or market variables in the assessment of corporate performance? Evidence on a bank-based system
by Maria Elisabete Neves & Elisabete Vieira & Zélia Serrasqueiro
February 2022, Volume 30, Issue 2
- 161-188 Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector
by Yan Wang & Kemi Yekini & Bola Babajide & Miriama Kessy - 189-210 Debt crisis, age and value relevance of goodwill: evidence from Greece
by Eleftherios Pechlivanidis & Dimitrios Ginoglou & Panagiotis Barmpoutis - 211-229 Corporate governance and corporate social responsibility: new evidence from China
by Ahmed Aboud & Xinming Yang
March 2022, Volume 30, Issue 2
- 230-251 Corporate risk disclosure and key audit matters: the egocentric theory
by Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah & Atm Enayet Karim - 252-276 Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market
by Richard Nana Boateng & Vincent Tawiah & George Tackie - 277-300 The effect of earnings management on external loan price: evidence from China
by Rong Huang & Xiaojun Lin & Xunzhuo Xi & Desmond Chun Yip Yuen - 301-323 The value-relevance of social media activity of Finnish listed companies
by Antti Rautiainen & Jonna Jokinen
January 2022, Volume 30, Issue 1
- 143-158 The effect of the financial crisis on audit quality: European evidence
by Maria I. Kyriakou
December 2021, Volume 30, Issue 1
- 95-114 Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
by Michael Cipriano & Elizabeth T. Cole & John Briggs - 115-142 Management gender diversity, executives compensation and firm performance
by Chenxuan Chen & Abeer Hassan
November 2021, Volume 30, Issue 1
- 73-94 Impact of news sentiment and topics on IPO underpricing: US evidence
by Elena Fedorova & Sergei Druchok & Pavel Drogovoz
October 2021, Volume 30, Issue 1
- 1-21 Does the impact of IFRS on audit fees differ between early and late adopters?
by Vincent Konadu Tawiah - 22-46 An examination of board diversity and corporate social responsibility disclosure: evidence from banking sector in the Arabian Gulf countries
by Ayman Issa & Mohammad A.A. Zaid & Jalal Rajeh Hanaysha & Ammar Ali Gull - 47-60 Does XBRL help improve data processing efficiency?
by Yanchao Rao & Ken Huijin Guo - 61-72 Can intangible assets predict future performance? A deep learning approach
by Eleftherios Pechlivanidis & Dimitrios Ginoglou & Panagiotis Barmpoutis
October 2021, Volume 29, Issue 5
- 669-697 Corporate governance practices and firm performance: a configurational analysis across corporate life cycles
by Hala M. Amin & Ehab K.A. Mohamed & Mostaq M. Hussain - 698-733 Value and growth stock returns: international evidence (JES)
by Maria Elisabete Neves & Mário Abreu Pinto & Carla Manuela de Assunção Fernandes & Elisabete Fátima Simões Vieira - 734-763 Audit committee diversity and corporate scandals: evidence from the UK
by Craig McLaughlin & Stephen Armstrong & Maha W. Moustafa & Ahmed A. Elamer - 764-775 Intangible assets as possible indicators for the growth of the Hungarian firms
by Klára Katona - 776-792 Covid-19 and performance disclosure: does governance matter?
by Mahmoud Elmarzouky & Khaldoon Albitar & Khaled Hussainey - 793-822 Do controlling shareholders share pledging affect goodwill impairment? Evidence from China
by Yanxi Li & Shanshan Ouyang - 848-866 IFRS adoption and unconditional conservatism: an accrual-based analysis
by Olga Fullana & Mariano González & David Toscano
November 2021, Volume 29, Issue 5
- 823-847 Implications of tax audit risk, consequences, aggressive behavior and ethics for compliance
by Siew H. Chan & Qian Song
September 2021, Volume 29, Issue 4
- 631-650 Earnings quality and the cost of equity capital: evidence on the impact of legal background
by Ahmed Hassan Ahmed & Yasean Tahat & Yasser Eliwa & Bruce Burton - 651-668 Will game-based learning enhance performance?
by Siew H. Chan & Qian Song & Pailin Trongmateerut & Laurie H. Rivera
July 2021, Volume 29, Issue 4
- 552-582 The influence of board independence on dividend policy in controlling agency problems in family firms
by Erhan Kilincarslan
August 2021, Volume 29, Issue 4
- 493-527 The governance role of shareholders and board of directors on firm performance: an eclectic governance-performance model
by Ozgur Ozdemir & Erhan Kilincarslan - 528-551 The impact of financial instruments disclosures on the cost of equity capital
by Amal Yamani & Khaled Hussainey & Khaldoon Albitar - 583-602 Culture and annual report readability
by Minyoung Noh
October 2021, Volume 29, Issue 4
- 603-630 Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region
by Ayman Issa & Mohammad A.A. Zaid
January 2021, Volume 29, Issue 3
- 345-367 Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?
by Adriana Silva & Susana Jorge & Lúcia Lima Rodrigues
July 2021, Volume 29, Issue 3
- 452-471 External sources of finance and value creation of Chinese mergers and acquisitions: does ownership type matter?
by Xiaogang Bi & Agyenim Boateng - 472-491 State ownership, prior experience and performance: a comparative analysis of Chinese domestic and cross-border acquisitions
by Min Du & Frank Kwabi & Tianle Yang
June 2021, Volume 29, Issue 3
- 429-451 Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective
by Tariq Zaglol Elrazaz & Moataz Elmassri & Yousry Ahmed
May 2021, Volume 29, Issue 3
- 392-409 Executive bonus compensation and financial leverage: do growth and executive ownership matter?
by Emmanuel Adu-Ameyaw & Albert Danso & Samuel Acheampong & Cynthia Akwei - 410-428 Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context
by Khaldoon Albitar & Habiba Al-Shaer & Mahmoud Elmarzouky
March 2021, Volume 29, Issue 3
- 368-391 The impact of audit quality on real earnings management in the UK context
by Syed Numan Chowdhury & Yasser Eliwa
January 2021, Volume 29, Issue 2
- 305-323 Can we predict the likelihood of financial distress in companies from their corporate governance and borrowing?
by Sara Sofia Gomes Mariano & Javad Izadi & Maurice Pratt - 324-344 Dividend policies of travel and leisure firms in the UK
by Erhan Kilincarslan & Sercan Demiralay
October 2020, Volume 29, Issue 2
- 181-216 Risk reporting in financial crises: a tale of two countries
by Kaouthar Lajili & Michael Dobler & Daniel Zéghal & Mitchell John Bryan
November 2020, Volume 29, Issue 2
- 217-227 The adoption of e-learning beyond MOOCs for higher education
by Chunhui Liu
December 2020, Volume 29, Issue 2
- 228-246 The influence of country of origin and espoused national culture on whistleblowing behavior
by Richard G. Brody & Gaurav Gupta & Michael Turner - 247-279 Board diversity: female director participation and corporate innovation
by Alireza Vafaei & Darren Henry & Kamran Ahmed & Mohammad Alipour - 280-304 Corporate social responsibility reporting: meeting stakeholders expectations or efficient allocation of resources?
by Afzalur Rashid
September 2020, Volume 29, Issue 1
- 67-90 Insight into the process of responsibility judgment of an audit failure
by Siew H. Chan & Qian Song - 91-126 Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks
by Rami Ibrahim A. Salem & Ernest Ezeani & Ali M. Gerged & Muhammad Usman & Rateb Mohammmad Alqatamin - 127-146 Short-sale refinancing and earnings response coefficient: evidence from China
by Tingli Liu & Ying Jiang & Lizhong Hao - 147-168 The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan
by Shuling Chiang & Gary Kleinman & Picheng Lee - 169-178 Auditing in times of social distancing: the effect of COVID-19 on auditing quality
by Khaldoon Albitar & Ali Meftah Gerged & Hassan Kikhia & Khaled Hussainey
August 2020, Volume 29, Issue 1
- 1-26 Does the supervisory ability of internal audit executives affect the occurrence of corporate fraud? Evidence from small and medium-sized listed enterprises in China
by Huixiang Zeng & Li Yang & Jing Shi - 27-42 Does CSR reporting indicate strong corporate governance?
by Siew H. Chan & Timothy S. Creel & Qian Song & Yuliya V. Yurova - 43-66 The effect of auditor type on audit quality in emerging markets: evidence from Egypt
by Mohamed M. El-Dyasty & Ahmed A. Elamer
April 2020, Volume 28, Issue 4
- 577-605 Risk disclosure and risk governance characteristics: evidence from a developing economy
by Shamsun Nahar & Mohammad Istiaq Azim & Md Moazzem Hossain - 639-666 IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure
by Medhat N. El Guindy & Nadia Sbei Trabelsi - 667-683 Corporate carbon risk, voluntary disclosure and debt maturity
by Tesfaye Taddese Lemma & Mehrzad Azmi Shabestari & Martin Freedman & Ayalew Lulseged & Mthokozisi Mlilo
June 2020, Volume 28, Issue 4
- 717-737 The impact of disclosure level and client incentive on auditors’ judgments of related party transactions
by Ling Yang & Lijun Ruan & Fengchun Tang
July 2020, Volume 28, Issue 4
- 739-757 The impact of SFAS 157 on fair value accounting and future bank performance
by Dimu Ehalaiye & Mark Tippett & Tony van Zijl - 759-783 Corporate governance, ownership structure and capital structure: evidence from Chinese real estate listed companies
by Yi Feng & Abeer Hassan & Ahmed A. Elamer
August 2020, Volume 28, Issue 4
- 785-806 The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment
by Beatriz Lopes Cancela & Maria Elisabete Duarte Neves & Lúcia Lima Rodrigues & António Carlos Gomes Dias
May 2020, Volume 28, Issue 4
- 607-638 CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks
by Mohd Shukor Harun & Khaled Hussainey & Khairul Ayuni Mohd Kharuddin & Omar Al Farooque - 685-701 Diffusion of IFRS using innovation diffusion models
by Niharika Dayyala & Syed Kashif Raza Zaidi & Kallol Bagchi - 703-715 Do equity incentives for the managements have impact on stock-pricing efficiency? Evidence from China
by Yue-e Long & Xinyi Huang
February 2020, Volume 28, Issue 3
- 517-534 Integrated reporting, financial reporting quality and cost of debt
by Mohammad Badrul Muttakin & Dessalegn Mihret & Tesfaye Taddese Lemma & Arifur Khan
March 2020, Volume 28, Issue 3
- 409-428 Nonprofit organization fraud reporting: does governance matter?
by Husam Abu Khadra & Dursun Delen - 429-444 ESG disclosure and firm performance before and after IR
by Khaldoon Albitar & Khaled Hussainey & Nasir Kolade & Ali Meftah Gerged - 445-463 Board structure and corporate R&D intensity: evidence from Forbes global 2000
by Aws AlHares & Ahmed A. Elamer & Ibrahem Alshbili & Maha W. Moustafa - 465-495 Capital structure decisions in a period of economic intervention
by Maria Elisabete Neves & Zélia Serrasqueiro & António Dias & Cristina Hermano - 497-515 Does advertising really work?
by Keke Wu & Yan Yu & Dayong Dong - 535-551 Do sin firms engage in real activities manipulation to meet earnings benchmarks?
by Suzanne M. Ogilby & Xinmei Xie & Yan Xiong & Jin Zhang - 553-575 IT risk management: interrelationships based on strategy implementation
by Nishani Edirisinghe Vincent & Robert Pinsker
March 2020, Volume 28, Issue 2
- 223-241 The impact of life cycle stage on firm acquisitions
by Daniel Ames & Joshua Coyne & Kevin Kim - 243-273 Implementing IFRS in Saudi Arabia: evidence from publicly traded companies
by Mohammad Nurunnabi & Eva K. Jermakowicz & Han Donker - 275-301 The effect of data breaches on company performance
by Ahmad H. Juma'h & Yazan Alnsour - 303-322 Consequences and determinants of IFRS convergence in India
by Vincent Tawiah & Pran Boolaky - 323-342 Does institutional ownership affect the value relevance of accounting information?
by Mohamed Omran & Yasean A. Tahat - 343-361 The association of analysts’ cash flow forecasts with stock recommendation profitability
by Shanshan Pan & Zhaohui Randall Xu - 363-387 Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)
by Nelson Waweru - 389-408 The effects of global financial crisis on the relationship between CEO compensation and earnings management
by Oheneba Assenso-Okofo & Muhammad Jahangir Ali & Kamran Ahmed
February 2020, Volume 28, Issue 2
- 205-222 Conceptualizing big data practices
by Canchu Lin & Anand S. Kunnathur & Long Li
January 2020, Volume 28, Issue 1
- 1-21 Corporate governance and cost of capital in OECD countries
by Aws AlHares - 22-44 The spillover effects of a bright-line regulation: evidence from China
by Yunling Song & Shihong Li & Ling Zhou - 45-72 Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency
by Ahmad Hammami & Mohammad Hendijani Zadeh - 73-95 Auditor monitoring and restatement dark period
by Nourhene BenYoussef & Mohamed Drira - 96-125 Audit committee ownership and audit report lag: evidence from Australia
by Md. Borhan Uddin Bhuiyan & Mabel D’Costa - 126-146 Whistleblowing in India: evidence from accounting students and professionals
by Richard G. Brody & Gaurav Gupta & Todd White - 147-166 Do related party transactions affect earnings quality? Evidence from East Asia
by Mohd Mohid Rahmat & Balachandran Muniandy & Kamran Ahmed - 167-183 Investors’ perceptions of the cybersecurity risk management reporting framework
by Ling Yang & Linda Lau & Huiqi Gan - 184-204 Application of stochastic linear programming in managerial accounting
by Di Wu & Yong Choi & Ji Li
October 2019, Volume 27, Issue 4
- 529-546 IFRS adoption, value relevance and conditional conservatism: evidence from China
by Cyrus Isaboke & Yan Chen - 547-572 Geographic distance and goodwill impairment
by Joel Harper & Li Sun - 573-599 Determinants of IFRS compliance in Africa: analysis of stakeholder attributes
by Vincent Tawiah & Pran Boolaky - 600-614 The influence of financial reporting quality and audit quality on investment efficiency
by Faisal Shahzad & Ijaz Ur Rehman & Waqas Hanif & Ghazanfar Ali Asim & Mushahid Hussain Baig - 615-631 Online investment forum and the market response around earnings announcement in the Chinese stock markets
by Qian Hao & Dayong Dong & Keke Wu - 632-652 The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies
by Haijing Liu & Hyun-Ah Lee - 653-670 The impact of the Chinese stimulus program on earnings management
by Qian Hao & Xiangyan Shi & Danlu Bu & Liaoliao Li
August 2019, Volume 27, Issue 3
- 373-406 Do management earnings forecasts fully reflect information in past earnings changes?
by Guojin Gong & Yue Li & Ling Zhou - 407-424 Hedge accounting and investors’ view of FX risk
by Li Wang & Stephen Makar - 425-441 The impact of corporate social and environmental practices on the cost of equity capital: UK evidence
by Ahmed H. Ahmed & Yasser Eliwa & David M. Power - 442-460 Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?
by Muhammad Safdar Sial & Zheng Chunmei & Nguyen Vinh Khuong - 461-491 The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study
by Ahmed H. Al-Dmour & Masam Abood & Hani H. Al-Dmour - 492-511 Textual and contextual analysis of professionals’ discourses on XBRL data and information quality
by Arif Perdana & Alastair Robb & Fiona Rohde - 512-528 Integration of DeLone and McLean and self-determination theory in internet banking continuance intention context
by Samar Rahi & Mazuri Abd.Ghani
May 2019, Volume 27, Issue 2
- 190-223 Long horizon institutional investors and the relation between missing quarterly analyst forecasts and CEO turnover
by Juan Wang - 224-243 Intangible investments and voluntary delisting
by Henry Agyei-Boapeah & Yuan Wang & Abongeh A. Tunyi & Michael Machokoto & Fan Zhang - 244-261 Earnings management and equity incentives: evidence from the European banking industry
by Mohammad Alhadab & Bassam Al-Own - 262-283 The emission trading system, risk management committee and voluntary corporate response to climate change – a CDP study
by Mohammed Hossain & Omar Farooque - 284-300 Corporate governance and corporate social responsibility disclosures in insurance companies
by Md Shahid Ullah & Mohammad Badrul Muttakin & Arifur Khan - 301-332 Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?
by Christine Adel & Mostaq M. Hussain & Ehab K.A. Mohamed & Mohamed A.K. Basuony - 333-351 Accruals quality and the cost of debt: the European evidence
by Yasser Eliwa & Andros Gregoriou & Audrey Paterson - 352-371 Advancements and forecasts of electronic tax return and informational filings in the US
by Kai S. Koong & Shuming Bai & Sara Tejinder & Charlotte Morris