... judgment Accounting ethics Corporate governance Emerging economies M41 D91 G34 M14 C83 Funding: This research received no external funding. Ethical decision-making in accounting has long been viewed through the lens of compliance, regulation, and financial transparency...

... Limited Licensed re-use rights only Internal accounting control Microenterprise profitability COSO framework Quantile regression Financial sustainability M41 L25 O16 D22 O54 The global landscape of small and medium enterprises reveals a persistent paradox: while...

... BY 4.0 licence . Share-pledging Earnings persistence Informativeness Earnings management Promoters C33 M40 M41 M48 Share-pledging (SP) is a bilateral contract between promoters and lenders, wherein the shares serve as collateral for acquiring personal debt with minimal due...

...), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Executive narcissism Auditor-client geographic proximity Audit fees Upper echelon theory Emerging economy M41 M42 G34...

... Sustainability disclosure Political ownership Foreign ownership Corporate governance Emerging markets Russia Q5 M14 M41 M42 M48 G34 Shota Rustaveli National Science Foundation , http://dx.doi.org/10.13039/501100004801 FR-25-111 Erekle Pirveli, Timur Uman and Vakhtang Partsvaniya...

... Emerald Publishing Limited Licensed re-use rights only Board gender diversity IFRS Microfinance G21 G23 M41 Microfinance is the provision small-scale financial services to underserved populations (Basel Committee on Banking Supervision, 2010), with MFIs combining financial...

... more time and more audit tests to investigate a greater number of balances (Owusu and Amoah Bekoe, 2019 ; Widmann et al., 2021). Audit fees COVID-19 South Africa Mandatory audit firm rotation M40 M41 M42 M48 While the closing date of a client’s financial year...

... Limited Licensed re-use rights only IFRS SMEs Diffusion Innovations Adoption Emerging markets M40 M41 L25 O33 O55 G38 The financial reporting framework for Small and Medium-sized Entities (SMEs) has been significantly reshaped with the introduction of the International...

... 2000s. Corporate disclosure Board monitoring Internal governance Institutional environment Russia G34 M41 03 08 2023 18 03 2024 24 05 2024 26 06 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only...

... impairment treatments for assets to manipulate their earnings. Classification shifting of revenues Operating revenues Non-operating revenues IFRS State-owned entities M40 M41 Cui et al. (2021) research study is about the relationship of earnings management practices in Chinese...

... Key audit matters Content characteristics Audit quality M41 M42 The International Standards on Auditing-ISA 701 mandates a significant change in the structure and content of audit reports. Auditors now need to disclose key audit matters (KAMs) in the audit report. The transparency...

... F53 G32 M14 M41 Earnings management refers to the efforts of firms' managers to report the desired levels of earnings. Companies may manipulate earnings to influence stock prices (Cheng et al., 2015 ; McAnally et al., 2008), build “cookie jar” reserves (Fogel-Yaari...

... re-use rights only Corporate governance Voluntary disclosure Firm valuation Interaction Mediation G30 G34 M41 The occurrence of big corporate debacles on the global and national front such as Enron, WorldCom, Satyam, etc. over the past two decades coupled with the Global...

.... Aziz Xavier Beiruth can be contacted at: aziz@fucape.br 08 10 2021 25 05 2022 12 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only COVID-19 Earnings management Economic crises Brazil United States M41 M42 M48...

... committee Stock price crash risk Financial sector Institutional ownership G12 G21 G32 G34 M41 The existence of an internal governance mechanism in managing risk is necessary as the business world has become increasingly more complex and challenging. This is particularly important...

... Limited Licensed re-use rights only Earnings management India Initial public offerings Listing day returns Underpricing G3 G10 G14 G24 M41 The primary market of a country plays a significant role in the mobilisation of funds for the corporate world, thus resulting in capital...

...@gmail.com 26 09 2020 24 12 2020 22 02 2021 M41 O55 P27 P31 Q01 Q25 This study utilises the Dillard et al.’s (2004) multi-level institutional framework to trace the “cascading institutionalisation process” that connects micro-organisational performance...

... manipulation in emerging economies. Fraud triangle Accounting manipulation Accounting fraud Vietnam Earnings management M41 It has long been recognized by the public that corruption influences the economic and institutional development of countries (Klitgaard, 1998), arguably assisted...

... of information (financial statements) and thereby, reduce information asymmetry between managers and owners and other stakeholders. Earnings management Corporate social responsibility Stakeholder theory Agency theory Earnings quality Stewardship theory G15 G32 G34 M14 M41...

... and equity book values in the post-IAS/IFRS convergence/revised period. East Africa Accounting information Value relevance Converged/Revised IFRS IFRS/IAS Ohlson model G14 G15 G30 M41 M42 In our second hypothesis, we examine the relation between share prices and equity book...