Issues

Gender diversity and risk-taking: evidence from dual banking systems

Hicham Sbai; Slimane Ed-Dafali
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Principles-based standards and accountants’ financial reporting judgments: does work experience matter?

Anna M. Cianci; George T. Tsakumis
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CEO attributes and foreign shareholdings: evidence from an emerging economy

Dipanwita Chakraborty; Jitendra Mahakud
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The effects of amended sustainability reporting requirements on corporate social responsibility reporting and firm value: the moderating role of assurance

Ahmed Elsayed Awad Bakry; Zubir Azhar; K. Kishan
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Do free-floated shares and board characteristics influence corporate risk disclosure? An empirical analysis on conventional banks in a developing country

Elhassan Kotb Abdelrahman Radwan; Nada Omar Hassan Ali; Mostafa Kayed Abdelazeem Mohamed
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Assessing the impact of the Covid-19 pandemic on audit fees: an international evidence

Radwan Hussien Alkebsee; Jamel Azibi; Andreas Koutoupis; Theodora Dimitriou
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The effect of contractual and behavioral CEO attributes on aggressive tax avoidance: case of German-listed firms in HDAX

Souhir Neifar; Silke Huesing
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IFRS 9, earnings management and capital management by European banks

Mohammadmahdi Norouzpour; Egor Nikulin; Jeff Downing
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Do media coverage and audit quality of US companies affect their Environmental, Social and Governance transparency?

Mouna Moalla; Saida Dammak
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Does local vs. national government ownership, and auditor choice matter for audit pricing? Evidence from China

Hu Dan Semba; Lefei Wu
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The impact of the COVID-19 pandemic on social and environmental reporting and financial performance of airlines operating in the UK

Enoch Opare Mintah; Nadia Gulko
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Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a developing economy

Malik Muneer Abu Afifa; Mustafa Saadeh
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Investigating the effects of COVID-19 pandemic on Kuwait stock return: (A) symmetric time-varying evaluation

Khalid M. Kisswani
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The impact of COVID-19 on the relationship between auditor industry specialization and audit fees: empirical evidence from Jordan

Esraa Esam Alharasis; Mohammad Alhadab; Manal Alidarous; Fouad Jamaani; Abeer F. Alkhwaldi
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The impact of female directors on earnings management and the moderating effect of board quality: enabler or deterrent?

Nafisah Yami; Jannine Poletti-Hughes; Khaled Hussainey
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The moderating role of CEO overconfidence on debt maturity decisions: evidence from the MENA region

Osama EL-Ansary; Aya M. Ahmed
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Value relevance of audit opinions in an emerging market: evidence from Morocco

Amine El Badlaoui; Mariam Cherqaoui
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Business model (BM) diagram in integrated reports, a graphic or an infographic? A study in the Indian context

Sapna Malya
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Implications of sustainability reporting and institutional investors’ ownership for external audit work: evidence from Saudi Arabia

Ameen Qasem; Wan Nordin Wan-Hussin; Adel Ali Al-Qadasi; Belal Ali Abdulraheem Ghaleb; Hasan Mohamad Bamahros
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Climate-related corporate reporting and cost of equity capital

Tam Huy Nguyen; Yue Yang; Thi Hong Thuy Nguyen; Lien Thi Huong Nguyen
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