Issues

The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia

Arfah Habib Saragih; Syaiful Ali
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An empirical evaluation of the impact of agency conflicts on the association between corporate governance and firm financial performance

Mohammed Sulaiman Hassan Kasbar; Nicholas Tsitsianis; Androniki Triantafylli; Colin Haslam
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Family firm competitiveness and owner involvement

Bonnie Buchanan; Minna Martikainen; Jussi Nikkinen
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AI-powered information and Big Data: current regulations and ways forward in IFRS reporting

Susanne Leitner-Hanetseder; Othmar M. Lehner
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Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland

Andreas Lindén; Othmar M. Lehner; Heimo Losbichler; Minna Martikainen
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The fog index in accounting research: contributions and challenges

Ekaete Efretuei; Khaled Hussainey
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Detecting earnings management: a comparison of accrual and real earnings manipulation models

Thi Thu Ha Nguyen; Salma Ibrahim; George Giannopoulos
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Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy: international evidence

Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Akmalia Mohamad Ariff; Wan Nordin Wan-Hussin
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Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors

Lexis Alexander Tetteh; Cletus Agyenim-Boateng; Samuel Nana Yaw Simpson
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