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Content
September 2024, Volume 23, Issue 2
- 639-659 The impact of applying blockchain technology in the tax system: opportunities and challenges
by Maryam Larikaman & Mahdi Salehi & Nour-Mohammad Yaghubi - 788-810 Governance’s role in bank performance: cybersecurity committee assessment
by Joseph Opuni-Frimpong & Modupeola Adefunso Dzorka & Isaac Boadi
May 2024, Volume 23, Issue 2
- 700-720 Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities
by Mohannad Obeid Al Shbail & Zaid Jaradat & Ahmad Al-Hawamleh & Allam Hamdan & Abdalmuttaleb M.A. Musleh Alsartawi
June 2024, Volume 23, Issue 2
- 518-535 Bank FinTech and bank performance: evidence from an emerging market
by Salah Kayed & Mohammad Alta’any & Rasmi Meqbel & Ibrahim N. Khatatbeh & Abdalkareem Mahafzah
April 2024, Volume 23, Issue 2
- 617-638 Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East
by Hamada Elsaid Elmaasrawy & Omar Ikbal Tawfik & Abdul-Rashid Abdul-Rahaman - 830-850 Online customer experience in Indian digital banks impacting continuous intention usage: Generation Y and Z perspective
by Puneett Bhatnagr & Anupama Rajesh
October 2024, Volume 23, Issue 2
- 742-768 A bibliometric analysis of accounting education literature in the digital era: current status, implications and agenda for future research
by Hala M.G. Amin & Rasha S. Hassan & Hebatallah Ghoneim & Amr S. Abdallah
August 2024, Volume 23, Issue 2
- 472-495 Investigating the impact of adopting big data and data analytics on enhancing audit quality
by Ahmed Saad Abdelwahed & Ahmad Abd El Salam Abu-Musa & Hebatallah Abd El Salam Badawy & Hosam Moubarak - 721-741 Antecedents and consequences of automated VAT solution adoption in Gulf cooperation countries: the case of the United Arab Emirates
by Ahmad Al-Hiyari & Mohamed Chakib Kolsi & Abdulsalam Mas’ud - 811-829 Factors influencing meta-banking adoption: an empirical study
by Husam Yaseen & Majda Al-Salim Ayoub & Christina Hattar & Ahmad Samed Al-Adwan & Malek Alsoud
July 2024, Volume 23, Issue 2
- 444-471 Examining the ability of big data analytics to investigate financial reporting quality: a comprehensive bibliometric analysis
by Ahmed Aboelfotoh & Ahmed Mohamed Zamel & Ahmad A. Abu-Musa & Frendy & Sara H. Sabry & Hosam Moubarak - 496-517 Consumer continuous use of and satisfaction with Fintech payment applications in Saudi Arabia: towards an integrated model
by Salma S. Abed & Rotana S. Alkadi - 536-549 Adoption of fintech products through environmental regulations in Jordanian commercial banks
by Anas Ahmad Bani Atta - 550-574 Determinants of youth financial inclusion in MENA countries: account holding versus the use of digital services
by Imène Berguiga & Philippe Adair - 575-593 Unveiling the nexus: unravelling the dynamics of financial inclusion, FinTech adoption and societal sustainability in Malaysia
by Lee-Chea Hiew & Meng-Tuck Lam & Swee-Jack Ho - 594-616 Deciphering the factors shaping blockchain technology adoption in the BFSI industry: TISM-MICMAC approach
by Himanshu & Sanjay Dhingra & Shelly Gupta - 769-787 Digital transformation in accounting of Vietnamese small and medium enterprises
by Tam Nguyen & Tuan Le-Anh & Nga Nguyen Thi Hong & Lien Thi Huong Nguyen & Thanh Nguyen Xuan
February 2024, Volume 23, Issue 2
- 660-679 Bridging the trust gap in financial reporting: the impact of blockchain technology and smart contracts
by Awni Rawashdeh - 680-699 Digital transformation and integration of artificial intelligence in financial institutions
by Sara Ebrahim Mohsen & Allam Hamdan & Haneen Mohammad Shoaib
July 2024, Volume 23, Issue 1
- 417-435 The influence of board and audit committee characteristics on CSR reporting in Bahrain: the legitimacy perspective
by Abdelmohsen M. Desoky
February 2024, Volume 23, Issue 1
- 81-99 Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan
by Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Abdalwali Lutfi
April 2024, Volume 22, Issue 2
- 227-253 Identifying the limitations associated with machine learning techniques in performing accounting tasks
by Liezl Smith & Christiaan Lamprecht
February 2023, Volume 23, Issue 3
- 959-983 CEO masculine behavior and earnings management: does ethnicity matter?
by Tamer Elsheikh & Hafiza Aishah Hashim & Nor Raihan Mohamad & Mayada Abd El-Aziz Youssef & Faozi A. Almaqtari - 1089-1113 IFRS 9 implementation indicating asset opacities: even though predicting earnings’ forecasts and value relevance in Asia-Pacific countries
by Evy Rahman Utami & Sumiyana Sumiyana & Zuni Barokah & Jogiyanto Hartono Mustakini - 1130-1160 Firm performance as a mediator of the relationship between CEO narcissism and positive rhetorical tone
by Mohamed M. Tailab & Nourhene BenYoussef & Jihad Al-Okaily - 1161-1185 The implementation of sustainability practices in Arab higher education institutions
by Muhammad Al Mahameed & Umair Riaz & Mohammad Salem Aldoob & Anwar Halari - 1186-1205 Earnings performance of financial and non-financial IPOs in India: an empirical analysis based on market timing
by Sunaina Dhanda & Shveta Singh - 1206-1226 Earnings management, institutional ownership and investment efficiency: evidence from a developing country
by Aref M. Eissa & Tamer Elgendy & Ahmed Diab - 1248-1270 Exploring the audit quality and audit fee impacts of joining different types of non-Big Four accounting networks and associations: evidence from China
by Camillo Lento & Wing Him Yeung
June 2023, Volume 23, Issue 3
- 1024-1056 Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management
by Udisifan Michael Tanko - 1227-1247 The female audit committee members expertise and experience: is there a trade-off between accrual-based and real earnings management?
by Yosra MNIF & Marwa Tahri
July 2023, Volume 23, Issue 3
- 1302-1321 Audit partner gender and the COVID-19 pandemic: the impact on audit fees and key audit matters
by Peter Murphy & Craig McLaughlin & Ahmed A. Elamer
May 2023, Volume 23, Issue 3
- 984-1000 Political patronage, and banks’ profitability in Bahrain
by Fatma Ehab Ahmed & Ahmed Gamal Mohamed - 1271-1301 An improved measure of conforming tax avoidance
by Yang Lou & Yicheng Wang & Brian Wright
March 2023, Volume 23, Issue 3
- 902-935 Corporate governance in Kuwait: joining the dots between regulatory reform, organisational change in boards and audit committees and firm market and accounting performance
by Abdullah Alajmi & Andrew C. Worthington - 936-958 Impact of mandatory IFRS adoption on foreign direct investment: the moderating role of conflict of interest regulation
by Azzouz Elhamma - 1001-1023 Community and environment disclosures and IPO long-run share price performance
by Yasir Abdullah Abbas & Nurwati A. Ahmad-Zaluki & Waqas Mehmood - 1322-1341 Explaining IFRS reluctance with case study vignettes
by Yu-Lin Hsu & Gavin C. Reid
January 2023, Volume 23, Issue 3
- 1057-1088 Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings
by Taslima Nasreen & Ron Baker & Davar Rezania - 1114-1129 Political connections and cost of debt: a meta-analysis
by Imen Khelil
October 2023, Volume 23, Issue 1
- 170-185 The double-edged sword of forensic accounting services: litigation risks in Jordan’s industrial sector
by Huthaifa Al-Hazaima & Omar Arabiat & Ghassan Maayah
January 2023, Volume 23, Issue 1
- 257-284 The effect of key audit matters on the audit report lag: evidence from Jordan
by Modar Abdullatif & Rami Alzebdieh & Saeed Ballour
September 2023, Volume 23, Issue 1
- 30-55 The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: evidence from Egypt
by Abdul Rahman Al Natour & Hamzah Al-Mawali & Hala Zaidan & Yasmeen Hany Zaky Said - 56-80 Preventing financial statement fraud in the corporate sector: insights from auditors
by Abinash Mandal & Amilan S - 128-153 Forensic accounting research around the world
by Peterson K. Ozili - 154-169 Determinants of litigation risk in the Jordanian financial sector: the role of firm-specific indicators
by Rana Taha & Noor Taha & Husam Ananzeh
March 2023, Volume 23, Issue 1
- 330-349 Audit partner tenure and earnings management: evidence from Vietnam
by Tan Thi Giang Tran & Tri Tri Nguyen & Bich Thi Ngoc Pham & Phuong Thi Thu Tran - 350-370 Dividend policy and firm value: evidence of financial firms from Borsa Istanbul under the IFRS adoption
by Hariem Abdullah & Aliya Zhakanova Isiksal & Razha Rasul
August 2023, Volume 23, Issue 1
- 5-29 The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention
by Syed Waleed Ul Hassan & Samra Kiran & Samina Gul & Ibrahim N. Khatatbeh & Bibi Zainab - 100-127 Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector
by Esraa Esam Alharasis & Hossam Haddad & Mohammad Alhadab & Maha Shehadeh & Elina F. Hasan
July 2023, Volume 23, Issue 1
- 404-416 Maximizing internal control effectiveness: the synergy between forensic accounting and corporate governance
by Abdallah Bader Alzoubi
November 2023, Volume 22, Issue 2
- 254-273 Investor response to financial news in the digital transformation era: the impact of accounting disclosures and herding behavior as indirect effect
by Shatha Mustafa Hussain & Amer Alaya
October 2023, Volume 22, Issue 2
- 274-288 Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory
by Hashem Alshurafat & Mohannad Obeid Al Shbail & Allam Hamdan & Ahmad Al-Dmour & Waed Ensour - 366-391 Intellectual capital and bank’s performance: a cross-national approach
by Gopalakrishnan Chinnasamy & Araby Madbouly & S. Vinoth & Preetha Chandran
June 2023, Volume 22, Issue 2
- 211-226 Accounting meets metaverse: navigating the intersection between the real and virtual worlds
by Durgesh Pandey & Paul Gilmour
July 2023, Volume 22, Issue 2
- 308-326 The role of digital accounting transformation in the banking industry sector: an integrated model
by Manaf Al-Okaily & Ayman Abdalmajeed Alsmadi & Najed Alrawashdeh & Aws Al-Okaily & Yazan Oroud & Anwar S. Al-Gasaymeh - 327-349 Does the adoption of blockchain technology add intangible benefits to the industrial sector? Evidence from Jordan
by Zaid Jaradat & Ahmad Al-Hawamleh & Mohannad Obeid Al Shbail & Allam Hamdan - 350-365 Eyeballing internal auditors’ and the firms’ intention to adopt Metaverse technologies: case study in Indonesia
by Saarce Elsye Hatane & Livia Sondak & Josua Tarigan & Hendri Kwistianus & Sany Sany - 392-415 Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries
by Anas Ali Al-Qudah & Asma Houcine - 433-449 Does XBRL adoption eliminate misclassification of income statement items?
by Zakeya Sanad
September 2023, Volume 22, Issue 2
- 289-307 Does FinTech adoption increase the diffusion rate of digital financial inclusion? A study of the banking industry sector
by Myriam Aloulou & Rima Grati & Anas Ali Al-Qudah & Manaf Al-Okaily - 416-432 How management accounting practices integrate with big data analytics and its impact on corporate sustainability
by Abeer M. Abdelhalim
November 2023, Volume 22, Issue 1
- 131-146 Carbon emissions reduction and tax evasion behaviour: a trade-off between environmental goals and economic feasibility
by Ahmed Yamen & Hounaida Mersni
December 2023, Volume 22, Issue 1
July 2023, Volume 22, Issue 1
- 7-28 Board characteristics and ESG disclosure in energy industry: evidence from emerging economies
by Yusuf Nuhu & Ashraful Alam
August 2023, Volume 22, Issue 1
- 29-51 How big data features drive financial accounting and firm sustainability in the energy industry
by Mohsen Ebied Abdelghafar Younis Azzam & Marwa Saber Hamoda Alsayed & Abdulaziz Alsultan & Ahmed Hassanein
September 2023, Volume 22, Issue 1
- 147-180 Accounting practices and regulations for extractive industries: a framework for harmonisation
by Hafez Abdo & Freeman Brobbey Owusu & Musa Mangena
October 2023, Volume 22, Issue 1
- 52-78 Internal control, debt risk, CEO education and earnings management evidence from China
by Guotai Chi & Ahmed R. Gooda - 79-104 Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis
by Hania Waleed Tawfik El-Feel & Diana Mostafa Mohamed & Hala Magdy Amin & Khaled Hussainey - 105-130 Does the sun ‘shine’ on utility firms? Evidence from pollution control bonds and overinvestment relationship
by Cyrine Khiari & Imen Khanchel & Naima Lassoued
January 2023, Volume 21, Issue 4
- 847-866 The impact of the COVID-19 pandemic on corporate tax avoidance: evidence from S&P 500 firms
by Sameh Kobbi-Fakhfakh & Fatma Bougacha
March 2023, Volume 21, Issue 4
- 780-799 Did the COVID-19 pandemic affect auditors’ client acceptance and continuance decision-making process?
by Sofia Papadopoulou - 895-915 An exploratory study that uses textual analysis to examine the financial reporting sentiments during the COVID-19 pandemic
by Normawati Non & Norazlin Ab Aziz
August 2023, Volume 21, Issue 4
- 916-935 COVID-19-related disclosures by listed firms in Vietnam
by Thanh Thanh Thi Hoang & Huu Cuong Nguyen
January 2023, Volume 21, Issue 1
- 178-190 Towards an understanding of metaverse banking: a conceptual paper
by Muhammad Zekree Leong Zainurin & Masairol Haji Masri & Mohd Hairul Azrin Besar & Muhammad Anshari
December 2022, Volume 23, Issue 3
- 855-875 Public perceptions of governance and tax evasion: insights from developed and developing economies
by Khalil Nimer & Ahmed Bani-Mustafa & Anas AlQudah & Mamoon Alameen & Ahmed Hassanein - 876-901 The impact of board gender diversity on the financing costs of microfinance institutions: a global evidence
by Md Aslam Mia & Tanzina Hossain & Zinnatun Nesa & Md Khaled Saifullah & Rozina Akter & Md Imran Hossain
October 2022, Volume 23, Issue 1
- 218-234 Corporate governance, competition and earnings management: evidence from Asian emerging economies
by Ruba Khalid Shira - 235-256 Does AC effectiveness mediate the relationship between knowledge intensity and firm performance? Evidence from India
by Abhisheck Kumar Singhania & Nagari Mohan Panda
December 2022, Volume 23, Issue 1
- 186-217 Politically connected boards: the role of country governance, regulated industry, firm size, and institutional ownership
by A.A.G. Krisna Murti & Sidharta Utama & Ancella Anitawati Hermawan & Yulianti Abbas - 285-307 Do tenure and age of board chair matter for R&D investment?
by Ala’a Azzam & Salem Alhababsah - 387-403 Marking-to-market IAS 37 provisions using options: an empirical demonstration
by Lawrence Haar & Ali Elharidy & Andros Gregoriou
November 2022, Volume 23, Issue 1
- 308-329 Access to educated workforce and the choice of external audit: international evidence from small and medium enterprises
by Omar Farooq & Mukhammadfoik Bakhadirov - 371-386 The effect of anti-money laundering regulations on earnings management: evidence of Iran
by Shima Abdi & Afsaneh Soroushyar
December 2022, Volume 22, Issue 5
- 1314-1335 Financial signaling mechanism in investor response to corporate donation disclosure: the moderating role of historical earnings trends
by Naiding Yang & Ye Chen
July 2022, Volume 22, Issue 5
- 1085-1118 Integrated thinking on integrated reporting practice: evidence from public listed companies in Sri Lanka
by N.L.E. Abeywardana & S. M. Ferdous Azam & L.T. Kevin Low - 1152-1175 Audit fees, audit seasonality and audit quality in Nigeria: a mediation analysis
by Tajudeen John Ayoola - 1221-1252 Textual analysis of the annual report and corporate performance: evidence from China
by Fahd Alduais
September 2022, Volume 22, Issue 5
- 1336-1355 Determinants and consequences of integrated reporting disclosures of non-financial listed firms in an emerging economy
by K.G.P. Senani & Roshan Ajward & J.S. Kumari - 1356-1379 Women on board and the cost of equity: the mediating role of information asymmetry
by Aitzaz Ahsan Alias Sarang & Asad Ali Rind & Mamdouh Abdulaziz Saleh Al-Faryan & Asif Saeed
November 2022, Volume 22, Issue 5
- 1380-1409 The moderating effect of external financing on the relationship between integrated reporting and firm value in Egypt
by Abdellatif Hussein Abogazia & Hafiza Aishah Hashim & Zalailah Salleh & Abdou Ahmed Ettish
August 2022, Volume 22, Issue 5
- 1176-1194 Earnings management in times of natural disasters
by Sarayut Rueangsuwan & Supavinee Jevasuwan - 1195-1220 COVID-19 exposure: a risk-averse firms’ response
by Mohammad Nasih & Damara Ardelia Kusuma Wardani & Iman Harymawan & Fajar Kristanto Gautama Putra & Adel Sarea - 1253-1283 Corporate disclosure timing under IFRS: the case of emerging Georgia
by Erekle Pirveli - 1284-1313 Does media exposure and media legitimacy moderate the relationship between environmental audit committee and environmental disclosure quality?
by Anis Jarboui & Marwa Moalla
October 2022, Volume 22, Issue 5
- 1119-1151 Audit committee financial expertise and information asymmetry
by Dina El Mahdy & Jia Hao & Yu Cong
April 2022, Volume 22, Issue 4
- 769-795 Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks
by Fatima Al Maeeni & Nejla Ould Daoud Ellili & Haitham Nobanee - 796-810 The impact of Tier 1 sukuk (Islamic bonds) on the profitability of UAE Islamic banks
by Alaa Salhani & Sulaiman Mouselli
June 2022, Volume 22, Issue 4
- 917-941 The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA
by Yu Zhou & Jiaxin Liu & Dongliang Lei - 942-971 Political connections, financing decisions and cash holdings: empirical evidence from Gulf Cooperation Council
by Omar Ikbal Tawfik & Hamada Elsaid Elmaasrawy & Khaldoon Albitar - 972-989 Capital structure decisions and environmental, social and governance performance: insights from Jordan
by Hamzeh Al Amosh & Saleh F.A. Khatib & Amneh Alkurdi & Ayman Hassan Bazhair - 990-1013 Non-GAAP reporting and capital markets: contrasting France and Canada
by Denis Cormier & Samira Demaria & Michel Magnan - 1014-1038 Agency costs and auditor choice: moderating role of board’s expertise and internal control
by Parisa Saadat Behbahaninia - 1039-1061 The influence of foreign direct investment on the Egyptian audit market: what do Big 4 partners’ perceptions tell us?
by Mohamed Khaled Eldaly & Ahmed A. Elamer & Magdy Abdel-Kader
August 2022, Volume 22, Issue 4
- 1062-1081 The impact of IFRS convergence on market liquidity: evidence from India
by Saravanan R. & Mohammad Firoz
May 2022, Volume 22, Issue 4
- 811-841 The combined impact of IFRS mandatory adoption and institutional quality on the IPO companies’ underpricing
by Fouad Jamaani & Manal Alidarous & Esraa Alharasis - 842-867 Earnings management and tone management: evidence from FTSE 350 companies
by Salah Kayed & Rasmi Meqbel - 868-893 The relationship between compliance level and value creation: evidence from integrated reports in Turkey
by B. Esra Aslanertik & Bengü Yardımcı - 894-916 Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector
by Ana Filipa Duarte & Inês Lisboa & Pedro Carreira
May 2022, Volume 22, Issue 3
- 701-727 Effect of corporate governance on corporate social responsibility in Vietnam: state-ownership as the moderating role
by Ho Xuan Thuy & Nguyen Vinh Khuong & Le Huu Tuan Anh & Pham Nhat Quyen - 728-751 The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts
by Saida Dammak & Sonia Mbarek & Manel Jmal
March 2022, Volume 22, Issue 3
- 453-479 Does audit firm governance matter to audit quality? Evidence from Turkey
by Murat Ocak - 480-499 The impact of corporate governance on forward-looking CSR disclosure
by Husam Ananzeh & Hashem Alshurafat & Abdullah Bugshan & Khaled Hussainey - 527-545 The development of Islamic accounting education in the UAE and its challenges: an institutional perspective
by Rihab Grassa & Hichem Khlif & Imen Khelil - 546-563 The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country
by Arfah Habib Saragih & Syaiful Ali - 564-582 The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies
by Linh-TX Nguyen
June 2022, Volume 22, Issue 3
- 500-526 Are socially responsible firms responsible to accounting? A meta-analysis of the relationship between corporate social responsibility and earnings management
by Hao Shi & Haijian Liu & Yixue Wu
April 2022, Volume 22, Issue 3
- 583-607 The effect of IFRS 8 on segments disclosure practices in South East Asia
by Khurram Ashfaq & Shafique Ur Rehman & Nhat Tan Nguyen & Adil Riaz - 608-633 Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic
by Emad Sayed & Karim Mansour & Khaled Hussainey - 634-652 Financial statement fraud in Indonesia: a longitudinal study of financial misstatement in the pre- and post-establishment of financial services authority
by Jaswadi Jaswadi & Hari Purnomo & Sumiadji Sumiadji - 653-676 Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy
by Diem Nhat Phuong Ngo & Cong Van Nguyen - 677-700 Nonfinancial value creation of integrated reporting
by Cintia de Melo de Albuquerque Ribeiro & Flavio Ezequiel & Luis Perez Zotes & Julio Vieira Neto - 752-765 Challenges and prospects inwaqfreporting practices in Malaysia
by Muhammad Iqmal Hisham Kamaruddin & Mustafa Mohd Hanefah & Rosnia Masruki
March 2022, Volume 21, Issue 5
- 1188-1205 Impact of analyst report on the behavior of retail investors: a study during COVID-19 in India
by Bijitaswa Chakraborty & Manali Chatterjee & Titas Bhattacharjee - 1206-1245 Determinants of the extent and quality of corporate social responsibility disclosure in the industrial and services sectors: the case of Jordan
by Hani Alkayed & Bilal Fayiz Omar
February 2022, Volume 21, Issue 5
- 1100-1123 Audit committee effectiveness, internal audit function, firm-specific attributes and internet financial reporting: a managerial perception-based evidence
by Juma Bananuka & Stephen Korutaro Nkundabanyanga - 1124-1148 Key audit matters and big4 auditors in Oman: a quantile approach analysis
by Saeed Rabea Baatwah - 1149-1170 The impact of intellectual capital formation and knowledge economy on banking performance: a case study of GCC’s conventional and Islamic banks
by Erhan Akkas & Mehmet Asutay - 1171-1187 The impact of real earnings management on corporate credit risk
by Ahmed Imran Hunjra & Fazal Muhammad & Saber Sebai
January 2022, Volume 21, Issue 5
- 974-998 Risk management and bank performance: evidence from the MENA region
by Etienne Harb & Rim El Khoury & Nadia Mansour & Rima Daou - 999-1020 Weaknesses of Malaysian public procurement: a review of auditor general’s reports
by Siti Maryam Mohamad Azmi & Suhaiza Ismail - 1021-1048 Pushing a balloon: does corporate risk disclosure matter for investment efficiency?
by Mubashir Ali Khan & Josephine Tan Hwang Yau & Asri Marsidi & Zeeshan Ahmed - 1049-1072 The relationship between corporate governance and financial reporting transparency
by Mahdi Salehi & Raed Ammar Ajel & Grzegorz Zimon - 1073-1099 Does political connection affect corporate financial performance? The moderating role of directors’ financial expertise
by Anis EL Ammari
October 2022, Volume 21, Issue 4
- 820-846 COVID-19: the impact of the pandemic fear on IPO underpricing
by Elena Fedorova & Pavel Chertsov & Anna Kuzmina
November 2022, Volume 21, Issue 4
- 800-819 Board attributes and CSR expenditure before and during COVID-19
by Umar Habibu Umar & Abubakar Isa Jibril & Sulaiman Musa - 867-894 Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency
by Saeed Rabea Baatwah & Ali Ali Al-Ansi & Ehsan Saleh Almoataz & Zalailah Salleh
January 2022, Volume 21, Issue 3
- 633-653 The impact of qualified audit opinion on stock returns: an empirical study at Amman stock exchange
by Rana Bayo Flees & Sulaiman Mouselli - 654-672 R&D expenditure and managerial ownership: evidence from firms of high-vs-low R&D intensity
by Ahmed Hassanein & Jamal Ali Al-Khasawneh & Hany Elzahar
December 2022, Volume 21, Issue 2
- 486-507 Accounting for customer satisfaction: evidence of corporate performance value relevance from top global brands
by Rania AbuRaya & Mohamed Yassin & Salah A. Ali
November 2022, Volume 21, Issue 1
- 105-125 Portfolio rebalancing based on a combined method of ensemble machine learning and genetic algorithm
by Sanaz Faridi & Mahdi Madanchi Zaj & Amir Daneshvar & Shadi Shahverdiani & Fereydoon Rahnamay Roodposhti
March 2022, Volume 21, Issue 1
- 5-44 Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy
by Malik Muneer Abu Afifa & Hien Vo Van & Trang Le Hoang Van
May 2022, Volume 21, Issue 1
- 45-59 Blockchain technology acceptance by investment professionals: a decomposed TPB model
by Anitha Kumari & N. Chitra Devi
August 2022, Volume 21, Issue 1
- 126-155 Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective
by Manaf Al-Okaily & Abeer F. Alkhwaldi & Amir A. Abdulmuhsin & Hamza Alqudah & Aws Al-Okaily
July 2022, Volume 21, Issue 1
- 60-82 No trust, no use: how young retail investors build initial trust in financial robo-advisors
by Mustafa Nourallah & Peter Öhman & Muslim Amin - 83-104 Big Data analytics and financial reporting quality: qualitative evidence from Canada
by Isam Saleh & Yahya Marei & Maha Ayoush & Malik Muneer Abu Afifa
June 2022, Volume 21, Issue 1
- 156-177 Retention contracts with asymmetric information: optimistic approach vs pessimistic approach
by Belkacem Athamena & Zina Houhamdi & Ghaleb A. ElRefae
May 2022, Volume 20, Issue 3/4
- 693-711 Does intellectual capital efficiency improve the corporate social responsibility of Egyptian firms?
by Ahmed Elsayed Awad Bakry
February 2022, Volume 20, Issue 2
- 279-296 Higher education challenges: accounting and finance academia in a research-led teaching universities
by Nevine El-Tawy & Magdy Abdel-Kader
December 2021, Volume 21, Issue 5
- 937-957 Predictive view of the value relevance of earnings in India
by Hajam Abid Bashir & Manish Bansal & Dilip Kumar - 958-973 Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance
by Khurram Ashfaq & Shafique Ur Rehman & Moeez Ul Haq & Muhammad Usman
December 2021, Volume 21, Issue 3
- 553-574 Earnings management and issue characteristics: an empirical analysis of IPOs in India
by Deepa Mangala & Mamta Dhanda - 575-591 Impact of Sarbanes Oxley Act on initial public offerings: new evidence from reverse leveraged buyouts
by Nischala P. Reddy & Ben Le & Donna L. Paul - 592-606 Transparency level of the electronic procurement system in Malaysia
by Hawa Ahmad & Sitti Hasinah Abul Hassan & Suhaiza Ismail - 607-632 Integrated reporting disclosure in Malaysia: regulations and practice
by Sumaia Ayesh Qaderi & Sitraselvi Chandren & Zaimah Abdullah - 673-694 Board gender diversity, board compensation and firm performance. Evidence from Jordan
by Taha Almarayeh - 695-728 The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market
by Ben Le & Paula Hearn Moore - 729-746 How does ownership structure affect the financing and dividend decisions of firm?
by Tahar Tayachi & Ahmed Imran Hunjra & Kirsten Jones & Rashid Mehmood & Mamdouh Abdulaziz Saleh Al-Faryan - 747-774 Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan
by Malik Muneer Abu Afifa & Isam Hamad Saleh & Fadi Fouad Haniah
October 2021, Volume 21, Issue 3
- 509-525 The impact of institutional ownership on the value relevance of accounting information: evidence from Egypt
by Ahmed Diab & Samir Ibrahim Abdelazim & Abdelmoneim Bahyeldin Mohamed Metwally - 526-552 Do corporate governance practices restrain earnings management in banking industry? Lessons from India
by Deepa Mangala & Neha Singla
September 2021, Volume 21, Issue 2
- 344-369 Association between restrictive covenants and accounting conservatism: evidence from US public debt
by Amira Houaneb & amira Houaneb & Rim Ben Hassen & Dorra Talbi - 370-383 Information risk, cost of equity and stock returns: evidence from Iranian firms
by Ahmad Abdollahi & Mehdi Safari Gerayli & Yasser Rezaei Pitenoei & Kamran Mohammad Hasani & Fatemeh Riahi - 384-400 Financial reporting quality and the effects of CFO gender and board gender diversity
by Justin G. Davis & Miguel Garcia-Cestona - 401-419 Investor sentiment and accounting conservatism: evidence from Iran
by Saeid Aliahmadi - 420-433 The effect of business uncertainty on IT governance
by Sylvia Veronica Siregar & Siti Nurwahyuningsih Harahap
October 2021, Volume 21, Issue 2
- 434-463 Top management team heterogeneity, corporate social responsibility and firm risk: an emerging country perspective
by Mohammad Hassan Shakil & Nor Shaipah Abdul Wahab - 464-485 Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy
by Mahade Hasan & Shah Md Taha Islam
August 2021, Volume 21, Issue 2
- 193-216 The association between accountant’s competences, organisational culture and integrated reporting practices
by Laura Orobia & Racheal Nturaninshaba & Juma Bananuka & Kasmwakat Reuel Dakung - 217-231 CEO duality, earnings quality and board independence
by Sandra Alves - 232-267 Drivers of corporate voluntary disclosure: a systematic review
by Izdihar Abdullah Zamil & Suresh Ramakrishnan & Noriza Mohd Jamal & Majeed Abdulhussein Hatif & Saleh F.A. Khatib - 268-299 An exploratory study of US acquirers’ market performance: pre- versus post-Sarbanes–Oxley act of 2002
by Samah El Hajjar & Elie Menassa & Talie Kassamany - 300-321 Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange
by Kishore Kumar & Ranjita Kumari & Archana Poonia & Rakesh Kumar - 322-343 Determining the managerial perception on triple bottom line performance
by Parul Munjal & Deergha Sharma
April 2021, Volume 20, Issue 5
- 789-808 Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan?
by Husam Ananzeh & Hashem Alshurafat & Khaled Hussainey
August 2021, Volume 20, Issue 5
- 809-840 Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya
by Geoffrey Injeni & Musa Mangena & David Mathuva & Robert Mudida - 866-896 Corporate governance and firm performance: empirical evidence from Jordan
by Ahmad Yuosef Alodat & Zalailah Salleh & Hafiza Aishah Hashim & Farizah Sulong - 897-925 Formal and informal sustainability reporting: an insight from a mining company’s subsidiary in Ghana
by Kwame Oduro Amoako & Isaac Oduro Amoako & James Tuffour & Emmanuel Opoku Marfo - 926-952 Fair value accounting impact on decision-usefulness of accounting information: evidence from accounting standards update 2016–01 on the US insurance industry
by Scott McGregor - 953-978 The short- and long-lived effects of IFRS mandate on IPO firms in emerging market economies
by Fouad Jamaani & Manal Alidarous - 979-993 Analyzing earnings management preferences from business strategies
by Golrida Karyawati Purba & Cornelia Fransisca & Prem Lal Joshi - 994-1020 Web-based financial reporting, social media and information asymmetry: the case of Saudi Arabia
by Foued Khlifi
October 2021, Volume 20, Issue 5
- 841-865 The impact of internet financial reporting on Egyptian company’s performance
by Amani Hussein & Ghadir Nounou
March 2021, Volume 20, Issue 3/4
- 712-733 Post-regulation effects on driving factors (no) environmental disclosures about greenhouse gas emissions in Italian companies
by Fabricia Silva Rosa & Alessio Bartolacelli & Rogério J. Lunkes
September 2021, Volume 20, Issue 3/4
- 639-666 Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies
by Henda Kacem & Mohamed Ali Brahim Omri
August 2021, Volume 20, Issue 3/4
- 446-471 Factors associated with the voluntary disclosure of the integrated report in Brazil
by Ruhama Bezerra Fernandes & Alexandro Barbosa
July 2021, Volume 20, Issue 3/4
- 493-515 An empirical study on company’s perception of integrated reporting in India
by Nandita Mishra & Mohamed Nurullah & Adel Sarea - 516-541 Stock market reactions to voluntary integrated reporting
by Yuzuka Nakajima & Yushi Inaba - 542-557 Sustainability reporting and market value growth of quoted companies in Nigeria
by Oluwasikemi Janet Taiwo & Babatunde Ayodeji Owowlabi & Yemisi Adedokun & Grace Ogundajo - 618-638 Corporate social responsibility and tax avoidance: the case of French companies
by Souhir Abid & Saîda Dammak - 734-752 Do socially responsible managers forecast sales more accurately?
by Panagiotis Chronopoulos
May 2021, Volume 20, Issue 3/4
- 599-617 CSR or social impression management? Tone management in CSR reports
by Sourour Hamza & Anis Jarboui
June 2021, Volume 20, Issue 3/4
- 416-445 Do corporate attributes impact integrated reporting quality? An empirical evidence
by Olayinka Erin & Alex Adegboye - 580-598 Systematic review of integrated reporting: recent trend and future research agenda
by Chijioke Nwachukwu - 753-767 Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand
by Muttanachai Suttipun & Thanyaorn Yordudom - 768-787 Pay-performance sensitivity and corporate governance mechanisms: evidence from Tunisia
by Meriem Ghrab & Marjène Gana & Mejda Dakhlaoui
February 2021, Volume 20, Issue 3/4
- 389-415 Adoption of integrated reporting in Sri Lanka: coverage and trend
by Thilini Cooray & Samanthi Senaratne & Nuwan Gunarathne & Roshan Herath & Dileepa Neelangi Samudrage - 472-492 Corporate governance and integrated reporting: evidence of French companies
by Abir Hichri - 558-579 A systematic literature review on integrated reporting from 2011 to 2020
by Sushila Soriya & Parthvi Rastogi