Issues

Financial literacy and small and medium enterprises performance: the moderating role of financial access

Wael Abdallah; Arezou Harraf; Hasan Ghura; Maryam Abrar
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Analyzing the impact of investor sentiment on S&P 500 prices using deep learning models

Danielle Khalife; Jad Yammine; Tatiana El Bazi; Chamseddine Zaki; Nada Jabbour Al Maalouf
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Artificial intelligence and its applications in the context of accounting and disclosure

Manaf Al-Okaily
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Artificial intelligence and the quality of accounting information in Palestinian industrial companies

Bahaa Subhi Awwad; Majdi Wael Alkababji; Bahaa Subhi Razia
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AI adoption and organizational readiness: boosting accounting efficiency in Jordan

Rasha Alghazzawi
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RegTech advancements-a comprehensive review of its evolution, challenges, and implications for financial regulation and compliance

Rim El Khoury; Muneer M. Alshater; Mayank Joshipura
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Readiness for artificial intelligence adoption by auditors in emerging countries – a PLS-SEM analysis of Moroccan firms

Issam Benhayoun; Salma Bougrine; Aimad Sassioui
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Factors influencing artificial intelligence implementation in the accounting industry: a comparative study among private and public sectors

Wael Abdallah; Arezou Harraf; Hasan Al Wael
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RETRACTED: Cryptocurrency and audit report lag: new evidence from the European countries

Marah Essam Al-Safadi; Say Keat Ooi
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Auditor’s willingness to learn and its effect on the intention to use AI technologies in the audit process: evidence from emerging economies

Ebrahim Mahmoud Mansour; Lina Al-Zyod; Esam Emad Ghassab; Merwiey Alaqrabawi
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The informativeness of dividend ratios and their economic predictive value towards equity premium

Ali A. Awad; Radhi Al-Hamadeen; Malek Alsharairi
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IFRS and the evolution of value relevance: evidence from an African developing country

Yuveshna Gowry; Ushad Subadar Agathee; Teerooven Soobaroyen
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The impact of corporate social responsibility on financial constraints: the role of insider and institutional ownership

Muhammad Farooq; Amna Noor
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Ownership structure and firm performance: evidence from Saudi Arabia

Helmi A. Boshnak
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IFRS adoption: a systematic review of the underlying theories

Joseph Akadeagre Agana; Stephen Zamore; Daniel Domeher
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The effect of compliance with AAOIFI standards on financial performance of Islamic banks

Yosra Mnif; Marwa Tahari
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The impact of earnings quality on corporate cash holdings: evidence from an emerging economy

Lara Al-Haddad; Shadi Al-Ghoul
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Audit partner industry specialization and audit report lag: does changing in the audit reporting requirements matter?

Yosra Mnif; Imen Cherif
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Independent directors’ attributes and related party transactions in Malaysia: evidence from an individual perspective

Nurshahirah Abd Majid; Mohd Mohid Rahmat; Kamran Ahmed
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Audit consortium impact on audit quality assessment: evidence from Egypt

Rania AbuRaya
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