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Content
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 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
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
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
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
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 - 667-692 Determinants of corporate social and environmental voluntary disclosure in Saudi listed firms
by Helmi A. Boshnak
June 2021, Volume 20, Issue 2
- 261-278 Board governance, ownership structure and foreign investment in the Saudi capital market
by Mohammed Bajaher & Murya Habbash & Adel Alborr - 297-333 Improving board diversity around the world: the role of institutional investors
by Badar Alshabibi - 371-384 Corporate governance and investment efficiency in Indonesia: the moderating role of industry competition
by Irenius Dwinanto Bimo & Engelbertha Evrantine Silalahi & Ni Luh Gde Lydia Kusumadewi
October 2021, Volume 20, Issue 2
- 185-214 Non-financial performance measures and pay-performance sensitivity
by MyoJung Cho & Salma Ibrahim
August 2021, Volume 20, Issue 2
- 233-260 Product market competition, board gender diversity and corporate sustainability performance: international evidence
by Khairul Anuar Kamarudin & Akmalia M. Ariff & Wan Adibah Wan Ismail
July 2021, Volume 20, Issue 2
- 215-232 Big 4 auditors, bank earnings management and financial crisis in Africa
by Peterson K. Ozili - 334-351 Completeness of the qualitative characteristics using Foucauldian critical discourse analysis and content analysis paradigms: towards a revised conceptual framework
by Gareth Evans & Joanne Lusher & Stephen Day - 352-370 Tax aggressiveness and the proportion of quantitative information in income tax footnotes
by Hanni Liu
May 2021, Volume 20, Issue 1
- 53-71 The effects of blockchain technology on the accounting and assurance profession in the UAE: an exploratory study
by Sonia Abdennadher & Rihab Grassa & Hareb Abdulla & Abdulla Alfalasi - 127-160 Corporate governance and voluntary disclosure: evidence from India
by Rupjyoti Saha & Kailash Chandra Kabra - 161-184 Familiness and R&D investments
by Salma Damak & Hela Ben Mbarek & Issal Haj-Salem
February 2021, Volume 20, Issue 1
- 5-23 Establishing the antecedents of accountant’s job satisfaction in an emerging market
by Ashish Varma & Gunjan Malhotra
June 2021, Volume 20, Issue 1
- 72-96 Higher accounting education curriculum development: evidence from Tunisia
by Rim Khemiri & Mariam Dammak
August 2021, Volume 20, Issue 1
- 24-52 The construction of audit partner’s judgment
by Alia MILEDI
April 2021, Volume 19, Issue 5
July 2021, Volume 19, Issue 5
- 861-884 Transposition of Directive 2014/95/EU – Do macroeconomic determinants affect non-financial reporting harmonisation?
by Cristina Alexandrina Stefanescu - 939-964 Corporate ethical behavior and the cost of equity capital: evidence from the world’s most ethical companies
by Rim Zouari-Hadiji & Yamina Chouaibi
October 2021, Volume 19, Issue 5
- 689-706 The effect of audit committee characteristics on forward-looking disclosure
by Mohamad Rifai & Sylvia Veronica Siregar
May 2021, Volume 19, Issue 5
- 707-724 Does ownership structure affect audit quality in countries characterized by a weak legal protection of the shareholders?
by Hamza Kamel Qawqzeh & Mohamed Mahmoud Bshayreh & Alaa Wasel Alharbi - 742-771 The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt
by Laila Mohamed Alshawadfy Aladwey - 819-838 Investor relations in the era of social media: systematic literature review of social media as a strategic corporate disclosure tool
by Mohammed Nuseir & Amer Qasim
June 2021, Volume 19, Issue 5
- 725-741 Earnings management and audit quality at Damascus securities exchange: does managerial ownership matter?
by Zukaa Mardnly & Zinab Badran & Sulaiman Mouselli - 793-818 Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia
by Gatot Soepriyanto & Sienny Tjokroaminoto & Arfian Erma Zudana - 901-920 Market incidence of carbon information disclosure in the oil and gas industry: the mediating role of financial analysts and governance
by Denis Cormier & Charlotte Beauchamp - 921-938 The impact of simultaneous holdings of equity and debt on financial covenants in debt contracts
by Sungsil Lee
August 2021, Volume 19, Issue 5
- 839-860 Do manufacturing firms in Bangladesh engage in earnings management to avoid losses? Further evidence using the governance elements as monitors
by Bishnu Kumar Adhikary & Ranjan Kumar Mitra & Mohammad Rajon Meah - 885-900 Value relevance of earnings and book values during IFRS convergence period in India
by Anubha Srivastava & Harjum Muharam
February 2021, Volume 19, Issue 4
- 540-570 IPO valuation using the price-multiple methods: evidence from Malaysia
by Chui Zi Ong & Rasidah Mohd-Rashid & Kamarun Nisham Taufil-Mohd - 571-595 Analyzing business-failure-process risk: evidence from Finland
by Erkki K. Laitinen - 596-614 The impact of boardroom internationalisation on online disclosures of S&P 500
by Esam Shehadeh & Doaa Aly & Ibrahim Yousef - 615-639 Corporate social responsibility and debt financing of listed firms: a quantile regression approach
by Kofi Mintah Oware & T. Mallikarjunappa - 640-665 Corporate governance, ownership structure and firms’ financial performance: insights from Muscat securities market (MSM30)
by Abdelbaset Queiri & Araby Madbouly & Sameh Reyad & Nizar Dwaikat
March 2021, Volume 19, Issue 4
- 666-685 Managerial ability and fair value accounting: evidence from nonfinancial firms
by Wray Bradley & Li Sun
January 2021, Volume 19, Issue 3
- 349-368 A proposed framework for implementing risk-based Shari’ah audit
by Suleiman Dalhatu Sani & Mustapha Abubakar - 474-494 Critical assessment of Islamic financial assets pricing in South-East Asia: evidence from NARDL modelling
by Monsurat Ayojimi Salami
May 2021, Volume 19, Issue 3
- 455-473 An empirical investigation onwaqfgovernance practices inwaqfinstitutions in Malaysia
by Muhammad Iqmal Hisham Kamaruddin & Mustafa Mohd Hanefah
May 2021, Volume 19, Issue 2
January 2021, Volume 19, Issue 2
- 299-324 The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study
by Wafa Sassi & Hakim Ben Othman & Khaled Hussainey
February 2021, Volume 19, Issue 2
- 133-183 A systematic literature review on AAOIFI standards
by Sherif El-Halaby & Sameh Aboul-Dahab & Nuha Bin Qoud
February 2021, Volume 19, Issue 1
- 55-76 Does corporate tax aggressiveness explain future stock price crash? Empirical evidence from France
by Taher HAMZA & Elhem ZAATIR
September 2020, Volume 20, Issue 1
- 97-126 The impact of the Tunisian Revolution and internal governance mechanisms on the extent of voluntary information disclosure
by Sameh Mekaoui & Emna Brahem & Hanen Moalla
December 2020, Volume 19, Issue 4
- 497-539 Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in Libya
by Sami Salem Elhossade & Hafez Abdo & Abdulsalam Mas’ud
November 2020, Volume 19, Issue 3
- 412-433 Gender diversity and financial performance of Islamic banks
by Huthayfa Nabeel Jabari & Rusnah Muhamad - 434-454 The impact of AAOIFI governance disclosure on Islamic banks performance
by Tawida Elgattani & Khaled Hussainey
September 2020, Volume 19, Issue 3
- 369-391 Do ownership structures affect risk disclosure in Islamic banks? International evidence
by Rihab Grassa & Nejia Moumen & Khaled Hussainey
December 2020, Volume 19, Issue 3
- 392-411 Zakah compliance in Muslim countries: an economic and socio-psychological perspective
by Saeed Awadh Bin-Nashwan & Hijattulah Abdul-Jabbar & Saliza Abdul Aziz & Adel Sarea
December 2020, Volume 19, Issue 2
- 184-210 Intended use of IPO proceeds and initial returns
by Nurwati A. Ahmad-Zaluki & Bazeet Olayemi Badru - 234-271 The impact of conservatism and secrecy on the IFRS interpretation: the case of Tunisia and Egypt
by Jihen Eljammi Ayadi & Salma Damak & Khaled Hussainey - 272-298 Intellectual capital: mediator of board of directors’ effectiveness and adoption of International Financial Reporting Standards
by Zainabu Tumwebaze & Juma Bananuka & Kassim Alinda & Kalembe Dorcus - 325-338 Financial reporting under economic policy uncertainty
by Peterson Kitakogelu Ozili
August 2020, Volume 19, Issue 1
- 77-91 The impact of corporate social responsibility on stock price volatility of the US banks: a moderating role of tax
by Mashiyat Tasnia & Syed Musa Syed Jaafar AlHabshi & Romzie Rosman - 92-108 Diversification, corporate governance, regulation and bank risk-taking
by Ahmed Imran Hunjra & Mahnoor Hanif & Rashid Mehmood & Loi Viet Nguyen
June 2020, Volume 19, Issue 1
- 4-27 Corporate impact of carbon disclosures: a nonlinear empirical approach
by Maria Mora Rodríguez & Francisco Flores Muñoz & Diego Valentinetti
July 2020, Volume 19, Issue 1
- 109-132 Corporate governance and earnings forecast accuracy in IPO prospectuses: an empirical analysis
by Faten Ben Ahmed & Bassem Salhi & Anis Jarboui
November 2020, Volume 19, Issue 1
- 28-54 Internal audit quality: perceptions of Tunisian internal auditors an explanatory research
by Aida Krichene & Emna Baklouti
June 2020, Volume 18, Issue 4
- 687-705 A review of the influence of political connections on management’s decision in non-US settings
by Ines Amara & Hichem Khlif
August 2020, Volume 18, Issue 4
- 661-686 Is corporate disclosure of environmental performance indicators reliable or biased information? A look at the underlying drivers
by Hani Tadros & Michel Magnan & Emilio Boulianne - 729-755 The Big-4’s influence on rules-based accounting standards
by Amy K. Lysak
October 2020, Volume 18, Issue 4
- 757-777 A review on textual analysis of corporate disclosure according to the evolution of different automated methods
by Bijitaswa Chakraborty & Titas Bhattacharjee
November 2020, Volume 18, Issue 4
- 779-793 Analysts’ forecasts between last consensus and earning announcement date
by Weiqi Zhang & Huong Ha & Hui Ting Evelyn Gay - 795-812 The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan
by Amneh Alkurdi & Ghassan H. Mardini
July 2020, Volume 18, Issue 4
- 707-728 Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors
by Saoussen Boujelben & Sameh Kobbi-Fakhfakh
May 2020, Volume 18, Issue 3
- 425-458 Financial reporting quality and share price movement-evidence from listed companies in Bangladesh
by Md. Mamunur Rashid - 533-561 Web-based disclosure and the cost of debt: MENA countries evidence
by Henda Abdi & Mohamed Ali Brahim Omri
June 2020, Volume 18, Issue 3
- 459-482 Socio-emotional wealth preservation and KPI voluntary disclosure quality
by Saoussen Boujelben & Chourouk Boujelben - 483-503 Timeliness and persistence of conservative earnings in an emerging market
by Afsheena P. & Shijin Santhakumar - 505-531 Related party transactions and earnings management in Jordan: the role of ownership structure
by Mohammad Alhadab & Modar Abdullatif & Israa Mansour - 563-589 Earnings persistence and predictability within the emerging economy of Georgia
by Erekle Pirveli - 591-614 The effectiveness of insider trading disclosure policies: US and EU comparison
by Maha Khemakhem Jardak & Hamadi Matoussi - 615-637 Financial statement comparability and cash holdings: the mediating role of disclosure quality and financing constraints
by Mohammadreza Mehrabanpour & Omid Faraji & Reza Sajadpour & Mohammad Alipour - 639-659 Financial-tax reporting conformity, tax avoidance and corporate social responsibility
by Abdullah Alsaadi
April 2020, Volume 18, Issue 2
- 343-361 Chief executive officer retirement and auditor’s risk assessment
by Salau Olarinoye Abdulmalik & Noor Afza Amran & Ayoib Che-Ahmad
February 2020, Volume 18, Issue 2
- 277-299 Audit certification, earnings management and risk governance: a moderated-mediation analysis
by Imen Fakhfakh & Anis Jarboui - 301-324 Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC
by Ayman E. Haddad & Fatima Baalbaki Shibly & Ruwaidah Haddad - 325-342 IFRS adoption, corporate governance and management earnings forecasts
by Khawla Hlel & Ines Kahloul & Houssam Bouzgarrou
January 2020, Volume 18, Issue 2
- 251-275 Asset-based recognition criteria: a comprehensive view
by Nevine El-Tawy
May 2020, Volume 18, Issue 2
- 225-249 The impact of changes in cash flow statement items on audit fees: evidence from Iran
by Mahdi Salehi & Masoumeh BehrouziYekta & Hossein Rezaei Ranjbar - 363-387 Internal control and real earnings management in the French context
by Sonda Wali & Sana Mardessi Masmoudi - 389-422 Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership
by Collins Sankay Oboh & Solabomi Omobola Ajibolade & Olatunde Julius Otusanya
January 2020, Volume 18, Issue 1
- 1-18 The determinants of AAOIFI governance disclosure in Islamic banks
by Tawida Elgattani & Khaled Hussainey - 19-50 Matching of expenses in financial reporting: a matching function approach
by Erkki Kalervo Laitinen - 51-75 Challenges in auditing fair value measurement and accounting estimates
by Babajide Oyewo & Ebuka Emebinah & Romeo Savage - 77-110 CEO characteristics and earnings management: empirical evidence from France
by Dhouha Bouaziz & Bassem Salhi & Anis Jarboui - 131-145 Disclosure readability of firms investigated for books-and-records infractions
by Christopher Demaline - 147-168 Cross-country determinants of IFRS for SMEs adoption
by Salma Damak-Ayadi & Nesrine Sassi & Moujib Bahri - 169-197 Sticky cost behavior and its implication on accounting conservatism: a cross-country study
by Yosra Makni Fourati & Rania Chakroun Ghorbel & Anis Jarboui - 199-222 The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange
by Mahdi Salehi & Fariba Jahanbin & Mohammad Sadegh Adibian
December 2019, Volume 18, Issue 1
- 111-130 R&D disclosures and earnings management
by Nadia Lakhal & But Dedaj
December 2019, Volume 17, Issue 4
- 589-603 Have accounting measures lost their usefulness after the 2008 global financial crisis?
by Hesham I. Almujamed & Mishari M. Alfraih - 604-634 Quantitative impacts of mandatory integrated reporting
by Elaine Conway - 635-649 The state of IFRS in Africa
by Vincent Tawiah - 650-670 Earnings management and corporate investment efficiency: does the board of directors matter?
by Bilel Bzeouich & Faten Lakhal & Neila Dammak - 671-694 Sustainability reporting and integrated reporting perspectives of Thai-listed companies
by Neungruthai Petcharat & Mahbub Zaman
September 2019, Volume 17, Issue 3
- 365-382 Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks
by Peni Nugraheni & Erlinda Nur Khasanah - 383-410 Firm characteristics and compliance with IAS/IFRS
by Ali Alnaas & Afzalur Rashid - 411-431 Profit or loss? On the determinants of net income of United States college football programs
by Peter Omondi-Ochieng - 432-448 Value relevance of R&D reporting in India: significance of intangible intensity
by Pooja Kumari & Chandra Sekhar Mishra - 449-467 The effect of outside blockholders on earnings management around seasoned equity offerings in French listed companies on the SBF120
by Abir Jerbi Maatougui & Khamoussi Halioui - 468-497 Resistive factors of delaying IFRS adoption in Saudi Arabia listed firms
by Amal Yamani & Adel Almasarwah - 498-518 An examination of the impact of compliance with internal audit standards on financial reporting quality
by Abdulaziz Alzeban - 519-536 The value relevance of accounting information in the MENA region
by Doaa El-Diftar & Tarek Elkalla - 537-553 Impact of IAS 39 reclassification on income smoothing by European banks
by Peterson K. Ozili - 554-570 Has traditional accounting information lost its relevance?
by Kingsley Opoku Appiah & Owusu Acheampong - 571-588 The impact of related party transactions on firm value
by Ahmed A. Diab & Ahmed Aboud & Arafat Hamdy
June 2019, Volume 17, Issue 2
- 170-200 The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia
by Khurram Ashfaq & Zhang Rui - 201-221 The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran
by Mahdi Salehi & Farzaneh Komeili & Ali Daemi Gah - 222-248 Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?
by Mohammed Amidu & Haruna Issahaku - 249-270 Approaching public sector transparency through an integrated reporting benchmark
by Cristina Silvia Nistor & Cristina Alexandrina Stefanescu & Tudor Oprisor & Andrei Razvan Crisan - 271-291 Effect of eliminating mandatory reconciliation requirements for foreign issuers in the U.S
by Gaurav Kumar & Jagjit S. Saini - 292-319 Board composition and corporate reporting on internet: Indian evidence
by Akasha Sandhu & Balwinder Singh - 320-342 An empirical investigation of determinants of sustainability report assurance in France
by Yosra Mnif Sellami & Nada Dammak Ben Hlima & Anis Jarboui - 343-362 The relationship between the extent of online financial disclosure and profitability of Islamic banks
by Abdalmuttaleb M.A Musleh Al-Sartawi & Sameh M. Reda Reyad
March 2019, Volume 17, Issue 1
- 2-23 The adoption of integrated reporting: a developing country perspective
by Juma Bananuka & Zainabu Tumwebaze & Laura Orobia - 24-41 Strategic investment acquisitions performance in UK firms: the impact of managerial overconfidence
by Nour Adel & Fadi Alkaraan - 42-59 Principal–principal agency conflict and information quality in China
by Raheel Safdar & Naveed Iqbal Chaudhry & Sultan Sikandar Mirza & Yan Yu - 60-79 Earnings relevance changes post the Egyptian revolution crisis
by Sara Abdallah - 80-103 How Facebook influences non-professional investors’ affective reactions and judgments
by Maia Farkas & Walied Keshk - 104-132 Corporate ownership concentration and financial reporting quality
by Neal Arthur & Huifa Chen & Qingliang Tang - 133-168 The influence of Egyptian context on the trade-off between earnings management approaches
by Nargis Kaisar Boles Makhaiel
December 2018, Volume 16, Issue 4
- 490-521 An institutional theory perspective on non-financial reporting
by Lina Dagilienė & Rūta Nedzinskienė - 522-542 Risk reporting appraisal in post-revolutionary Tunisia
by Wael Hemrit - 543-563 Mandatory IFRS adoption in Europe: effect on the conservative financial reporting
by Walid Guermazi & Halioui Khamoussi - 564-584 A survey of capital budgeting practices used by firms in Barbados
by Philmore Alleyne & Shantelle Armstrong & Marissa Chandler - 585-609 Public financial management reform: an ongoing journey towards good governance
by Fadi Alkaraan - 610-638 Economic freedom and tax revenue performance in sub-Saharan Africa
by James Oladapo Alabede - 639-659 The effects of audit quality on the costs of capital of firms in Ghana
by William Coffie & Ibrahim Bedi & Mohammed Amidu - 660-676 On the value relevance argument
by Arthur Joseph Avwokeni - 677-693 Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality
by Jamal Abu-Serdaneh - 694-724 Corporate social responsibility disclosure level, external assurance and cost of equity capital
by Jessica Lee Weber - 725-741 Stock mispricing and investment decisions: evidence from Pakistan
by Usman Muhammad & Sana Saleem & Anwar ul Haq Muhammad & Faiq Mahmood - 742-763 Information content and informativeness of analysts’ report: evidence from Malaysia
by Hassanudin Mohd Thas Thaker & Azhar Mohamad & Nazrol Kamil Mustaffa Kamil & Jarita Duasa - 764-786 Corporate governance, ethics, internal controls and compliance with IFRS
by Irene Nalukenge & Stephen Korutaro Nkundabanyanga & Joseph Mpeera Ntayi
September 2018, Volume 16, Issue 3
- 374-394 Auditor choice as a commitment device
by Akihiro Noda - 395-416 Abnormal audit fees and accrual and real earnings management: evidence from UK
by Mohammad Alhadab - 417-442 Do dividends announcements signal future earnings changes for Jordanian firms?
by Wasim Khalil Al-Shattarat & Basiem Khalil Al-Shattarat & Ruba Hamed - 443-463 Determinants of ERM implementation: the case of Tunisian companies
by Sana Masmoudi Mardessi & Sonda Daoud Ben Arab - 464-489 Determinants of Web-based disclosure in the Middle East
by Henda Abdi & Henda Kacem & Mohamed Ali Brahim Omri
June 2018, Volume 16, Issue 2
- 274-291 The role of the AFA coefficient as a new criterion in the long-run liaison between corporate liquidity and bank credit
by Ali Faruk Acikgoz & Sudi Apak & Nicholas Apergis & Sadi Uzunoglu - 292-310 The influence of creative accounting on the credibility of accounting reports
by Essien Ekerette Akpanuko & Ntiedo John Umoren - 311-332 Earnings management and corporate social responsibility: UK evidence
by Yousf Almahrog & Zakaria Ali Aribi & Thankom Arun - 333-347 Do discretionary accruals affect firms’ corporate dividend policy? Evidence from France
by Anis Ben Amar & Olfa Ben Salah & Anis Jarboui - 348-370 Do dimensions of corporate social responsibility affect earnings management?
by Anis Ben Amar & Salma Chakroun
March 2018, Volume 16, Issue 1
- 2-23 What determines the disclosure of managerial remuneration in India?
by Lakhwinder Singh Kang & Payal Nanda - 24-48 Determinants of loan loss provisions of commercial banks in Malaysia
by Mohd Yaziz Mohd Isa & Yap Voon Choong & David Yong Gun Fie & Md. Zabid Hj Abdul Rashid - 49-83 Implied expense theory in financial reporting: a steady-state approach
by Erkki Kalervo Laitinen - 84-107 Determinants of segment reporting quality: evidence from EU
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by Robert C. Ricketts & Mark E. Riley & Rebecca Toppe Shortridge - 138-157 Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations
by Juma Bananuka & Stephen Korutaro Nkundabanyanga & Irene Nalukenge & Twaha Kaawaase