...Ibrahim M. Awad; Rawan Kh. Sarkhi Purpose This study examines how digital technology adoption affects financial reporting quality (FRQ) in a fragile socio-economic context and investigates the mediating role of the entrepreneurial ecosystem. Grounded in institutional theory, it explores whether...

...Adam Arian; Sabina Timilsina; Pandula Gamage; John Sands Purpose This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality. Design/methodology/approach...