Earlycite

Research Article August 11 2026
Does ESG-linked compensation moderate the executive opportunism driven by mandatory ESG disclosure regulation? Interceding role of audit efficacy and media attention
Rajesh Desai
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-11-2025-0371
View articletitled, Does ESG-linked compensation moderate the executive opportunism driven by mandatory ESG disclosure regulation? Interceding role of audit efficacy and media attention
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Research Article July 20 2026
Beyond representations: do STEM-educated women directors drive corporate environmental performance?
Saiful Anwar; Dian Agustia; Wiwiek Dianawati
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-05-2025-0162
View articletitled, Beyond representations: do STEM-educated women directors drive corporate environmental performance?
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Conceptual Paper July 17 2026
The AI adoption paradox: institutional pressures vs. strategic distinctiveness in entrepreneurial ventures
Srinivas Subramanya; Satish Krishnan; Nasren Azad
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-10-2025-0332
View articletitled, The AI adoption paradox: institutional pressures vs. strategic distinctiveness in entrepreneurial ventures
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Research Article July 14 2026
Firm complexity and non-GAAP earnings disclosure
Langtao Chen; Li Sun
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-09-2025-0294
View articletitled, Firm complexity and non-GAAP earnings disclosure
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Research Article July 14 2026
Do religious norms deter private information trading? Evidence using opportunistic insider trading
Ruthi Reza; Meena Subedi
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-07-2024-0240
View articletitled, Do religious norms deter private information trading? Evidence using opportunistic insider trading
Supplementary data
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Research Article July 14 2026
Buried in the footnotes: accumulated depreciation as a signal of investment risk
Foong Soon Cheong
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-12-2025-0434
View articletitled, Buried in the footnotes: accumulated depreciation as a signal of investment risk
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Research Article July 1 2026
Audit report delays in the mandatory joint audit setting: a comparative study between the European Union and the MENA region
Mohammed Ibrahem Ali Hassan; Árpád Tóth; Katalin Borbély
International Journal of Accounting and Information Management (2026) https://doi.org/10.1108/IJAIM-05-2025-0160
View articletitled, Audit report delays in the mandatory joint audit setting: a comparative study between the European Union and the MENA region
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Research Article August 7 2025
Unlocking compliance: assets impairment disclosure
Jaime Fernandes Teixeira; Amélia Oliveira
International Journal of Accounting and Information Management (2025) 33 (4): 624–745.
View articletitled, Unlocking compliance: assets impairment disclosure
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