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Keywords: M40
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Journal Articles
Reference dependence and its implication on audit pricing
Available to Purchase
International Journal of Accounting and Information Management (2025) 33 (5): 879–901.
Published: 08 August 2025
... Licensed re-use rights only Equity theory Audit pricing Reference dependence Reference price Perceived price fairness M40 M41 M42 Specifically, understanding the link between reference pricing and pricing behavior in audit services is essential for several reasons. First, it helps...
Journal Articles
Annual report readability and financial reporting quality: the moderating role of information asymmetry
Available to Purchase
International Journal of Accounting and Information Management (2025) 33 (1): 241–261.
Published: 31 December 2024
... report readability Information asymmetry Financial reporting quality Moderating effect G32 M40 M41 G32 M40 M41 G32 M40 M41 Vietnam National University Ho Chi Minh City (VNU-HCM) B2024-34-01 Annual reports or financial statements of companies are official...
Journal Articles
Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
Published: 21 December 2023
... accounting principles (GAAP) Audit fees Going-concern opinion Conditional conservatism Unconditional conservatism Financial misstatement Accruals M40 M41 M42 M48 M49 The Generally Accepted Accounting Standards (GAAP) used by companies in the USA show significant variation in terms...
Journal Articles
Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (2): 207–227.
Published: 30 November 2023
... be contacted at: h.bassyouny@soton.ac.uk 05 01 2023 03 05 2023 10 07 2023 05 11 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Negativity Narrative disclosure Firm performance Textual-analysis United Kingdom M40...
Journal Articles
Earnings management using revenue classification shifting – evidence from the IFRS adoption period
Available to Purchase
International Journal of Accounting and Information Management (2017) 25 (3): 333–355.
Published: 07 August 2017
... expense items M40 M41 Recent research in accounting has intensively examined the merits and intended economic consequences of adopting International Financial Reporting Standards (IFRS) by assessing pre- and post-transition financial reporting quality and the impact on market benefits...
