... in any reference that contributed to/for this research. All remaining errors are our own. Further, this research holds no conflict of interest and is not funded through any source. Integrated reporting Technological acceptance model Institutional theory Isomorphism Mauritius A10 M41 O33...

... purposes), 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 license. Disclosure quality Board quality Audit quality UK G39 M41 This paper examines the effect of board and audit...

...) are recognized as a new standard in corporate reporting, with the potential to enhance both company transparency and the efficiency of corporate governance (Permatasari and Narsa, 2022 ; Liu and Jin, 2023). M19 M41 Performance measurement Non-financial indicators ESG reporting Transitional...

...-driven ABC Statistical learning Decision-making Multiple regression Exploratory data analysis M11 M41 M49 G17 C81 C88 Activity-based costing (ABC) and time-driven ABC (TD-ABC) are two widely adopted full‐costing systems in management accounting. Practitioners have shown keen...

... quality C10 G10 G17 M41 Accruals present a paradoxical relationship by serving as valuable predictors of future performance while demonstrating lower persistence. On one hand, accruals enhance earnings ability to measure performance relative to cash flows (Lewellen and Resutek, 2019...

... volatility Feedforward control Relational capital M10 M41 O34 Corresponding author Hiep Thien Trinh trinhhiepthien@ueh.edu.vn The current paper seeks to contribute to the existing literature as follows: Firstly, researchers have explored the link between forecasting...

... 10 2024 27 03 2025 26 04 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Accounting quality Accounting enforcement Corporate governance Auditing Oversight system Compliance M41 M42 Accounting enforcement...

... change M40 M41 M48 M49 The impact of AISs on the resilience of companies listed in Viet Nam. The role of BC as an intermediary in influencing companies' resilience and AISs. Applied institutional- and resource-based theories to form hypotheses and applied structural equation...

... (Belal et al., 2017). Key audit matters Developing country Institutional theory M41 M42 International Standards on Auditing (ISA) 701 mandates a significant change in the structure and contents of audit reports. Auditors now need to disclose key audit matters (KAMs...

... Classification shifting Eastern European countries G3 M41 O52 P2 Over the past decades, the process of integration pursued by the European Union (EU) aimed to create a unique economic and political union of western and eastern countries. A wider literature on this process has investigated...

... additional insights relating to the range, prevalence and control responses of dysfunctionality to this conversation. M41 As an example of the higher education sector’s regulatory environment, recent research assessment exercises such as the Australian Government’s ERA (Excellence in Research...

... M41 Financial slack – defined as excess resources beyond current business requirements (Mishina et al., 2004) and its impacts on firms’ performance have attracted much attention from both academics and practitioners (Bentley and Kehoe, 2020 ; Agrawal et al., 2018 ; Bergh...

... control systems Institutional theory Innovation Levers of control Micro-level processes Case study L21 M41 O36 To understand the effect of MCS on the micro-level processes of product innovation activities, we draw on Lounsbury (2008) and the institutional logics literature (Ancelin...

... the nature of loan contracting offered by government and commercial banks in the presence of politically connected boards within GCC setting. Political connections Loan contracting Cost of debt Government loan M41 We examine the effect of political connections of firms on cost of debt...

... Interview data G32 M14 M41 The key role of risk culture in addressing serious risks in organizations is widely acknowledged (COSO, 2017). Corporate failures in recent years are attributed in large part to failures of risk culture and human misconduct (Agarwal and Kallapur, 2018 ; Farrell...

... to MASs and their role in Jordan. M41 M42 M48 In the light of recent economic crises that have affected the business environment, management accounting has become one of the most valuable sources of information in the business world, where the information generated by management accounting...

... Cognitive biases Debiasing Unbiasing M41 M14 D91 Cognitive biases, i.e. psychologically induced deviations from economically rational decision-making, can have a detrimental influence on firm performance (Soll et al., 2016). For example, overconfident managers were shown...

... of MCSs as translating mechanisms. Managerial behavior Environmental accounting Management control system Survey data Structural equation modeling M41 Because the “environmental advantage looms larger as a decisive element of business strategy, […] no company can afford to ignore...

... on the achievement of cost-management goals. Furthermore, this study provides a starting point for future research into the implementation of LCC and the effects of LCC on management accounting practices. Life cycle costing Cost management Strategic cost analysis M41 The results of our study...

...Marko Järvenpää; Aapo Länsiluoto M41 Although environmental reports can be published, environmental issues can be dealt with by environmental specialists with little connection to decision-making (Stubbs et al., 2012). Spence et al. (2010 , p. 85) explicitly state...