Issues

The impact of changes in cash flow statement items on audit fees: evidence from Iran

Mahdi Salehi; Masoumeh BehrouziYekta; Hossein Rezaei Ranjbar
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Asset-based recognition criteria: a comprehensive view

Nevine El-Tawy
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Audit certification, earnings management and risk governance: a moderated-mediation analysis

Imen Fakhfakh; Anis Jarboui
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Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC

Ayman E. Haddad; Fatima Baalbaki Shibly; Ruwaidah Haddad
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IFRS adoption, corporate governance and management earnings forecasts

Khawla Hlel; Ines Kahloul; Houssam Bouzgarrou
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Chief executive officer retirement and auditor’s risk assessment: The interacting effect of chief executive officer identity in family firms

Salau Olarinoye Abdulmalik; Noor Afza Amran; Ayoib Che-Ahmad
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Internal control and real earnings management in the French context

Sonda Wali; Sana Mardessi Masmoudi
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Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership

Collins Sankay Oboh; Solabomi Omobola Ajibolade; Olatunde Julius Otusanya
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