... Tax avoidance AC characteristics Percentage of females Audit quality Effective tax rate M41 M42 Taxes are unquestionably useful to the government, but they are considered an additional cost to the firms’ shareholders, thereby the avoidance of the tax benefits them (Qawqzeh, 2023...

... quality Integrated reporting Market reactions Share price South Africa G10 M40 M42 Connelly et al. (2011) state that the communication between firms and the market (investors) has an impact on the asset value. It follows that on the day audited reports are issued, asset...

... at: m.b.u.bhuiyan@massey.ac.nz 11 10 2022 29 04 2023 09 08 2023 25 10 2023 27 10 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only G32 M42 Debt maturity structure Audit fees Firm life cycle Financial reporting...

... Publishing Limited Licensed re-use rights only Accounting regulation Good news Conditional conservatism China’s 2006 accounting regulation M41 M42 M48 Notably, some researchers argue that China’s 2006 AR widely adopts fair value accounting (FVA) (Hou et al., 2014...

... and accounting quality between strong and weak investor-protection countries. Khairul Anuar Kamarudin can be contacted at: KhairulKamarudin@uowdubai.ac.ae 06 07 2020 03 02 2021 19 05 2021 07 06 2021 Investor protection Accounting quality Cross-country Auditor tenure M42...

... Khan can be contacted at: jkhan@csu.edu.au 28 06 2017 09 07 2018 23 02 2019 04 06 2019 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Audit Values Trait skepticism Tradition Power M42 Professional...