...Yiğit Bora Şenyiğit; Ceren Özveren Purpose This study investigates the impact of fair value measurement on audit fees in the Turkish banking industry. It examines whether IFRS 13 fair value hierarchy levels differentially affect fees and if these effects vary between conventional and Islamic banks...

... earnings management (EM) in Islamic banks (IBs). This study aims to explore the contextual effectiveness of these governance structures and regulatory frameworks in strengthening financial reporting quality. Design/methodology/approach Based on 450 bank-year observations from IBs across 10 Middle East...

... countries were identified: (1) corporate governance, (2) Islamic banks, (3) corporate social responsibility and (4) intellectual capital. Building on the findings, we formulated a comprehensive agenda for guiding future research directions. Originality/value This study is the first to thoroughly...