Issues

The moderating effect of environmental uncertainty on the relationship between budgetary participation and budget quality

Ali Falaah Hassan; Rohaida Basiruddin
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Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality

Faisal Khan; Mohamad Ali Bin Abdul-Hamid; Saidatunur Fauzi Saidin; Shatha Hussain
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The interplay of financial reporting quality and investment efficiency: evidence from the USA

Nedal Assad; Aziz Jaafar; Panagiotis D. Zervopoulos
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The impact of financial assets’ classification according to IFRS 9 on firm value: the case of MENA region’s banks

Khouloud Ben Ltaief; Hanen Moalla
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Risk governance and risk disclosure quality: an empirical evidence

Olayinka Erin; Johnson Ifeanyi Okoh; Nkiru Okika
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Accounting data, overvaluation, and the cross-section of volatility: industry sector evidence

Omid Sabbaghi
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Governance mechanisms, firm performance and CEO compensation: evidence from Jordan

Faraj Salman Alfawareh; Edie Erman Che Johari; Chai-Aun Ooi
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The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics

Hamza Kamel Qawqzeh
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Investment deviation from the optimal path: does the examination of audit quality services matter? A French study

Amel Kouaib; Isabelle Lacombe; Anis Jarboui
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Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies

Malik Muneer Abu Afifa; Isam Saleh; Maen Al-Zaghilat; Nawaf Thuneibat; Nha Minh Nguyen
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CEO age, financial reporting quality, and the role of clawback provisions

Justin G. Davis; Miguel Garcia-Cestona
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The impact of partner perfectionism on audit quality: the mediating role of professional skepticism in the Egyptian context

Mohamed Zaki Balboula; Eman Elsayed Elfar
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Resilience and adaptation: examining the impact of the defense law on accounting and auditing professions during the COVID-19 pandemic in Jordan

Hala Zaidan; Omar Mowafi; Melina Al-Hasan; Abdulrahman Al Natour
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CEO busyness and investment efficiency: evidence from Indonesia

Iman Harymawan; Nadia Klarita Rahayu; Khairul Anuar Kamarudin; Wan Adibah Wan Ismail; Melinda Cahyaning Ratri
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Do pressure-sensitive institutional investors moderate CSR decisions towards value creation of Indian firms?

Nitika Gaba; Madhumathi R.
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Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence

Saleh Aly Saleh Aly; Ahmed Diab; Samir Ibrahim Abdelazim
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Board of directors, COVID-19, and corporate social responsibility monetary performance: direct and interaction effects analysis

Saeed Rabea Baatwah; Mohammed Bajaher; Mohammed Asiri
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Blockchain technology and its applications in digital accounting systems: insights from Jordanian context

Manaf Al-Okaily; Dmaithan Al-Majali; Aws Al-Okaily; Tha’er Majali
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The importance of perceived fairness regarding tax burden in compliance behavior: a qualitative study using the Delphi method in Morocco

Rida Belahouaoui; El Houssain Attak
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Further evidence on non-audit fees: using the context of female directors on audit committees

Kaleemullah Abbasi; Ashraful Alam; Noor Ahmed Brohi; Shahzad Nasim
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Product market competition, investor protection and analysts’ earnings forecasts

Khairul Anuar Kamarudin; Wan Adibah Wan Ismail; Larelle Chapple; Thu Phuong Truong
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Predicting and assessing bankruptcy risk: the role of accounting conservatism and business strategies

Anas Ghazalat; Said AlHallaq
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The impact of critical audit matters on audit report lag and audit fees: evidence from the United States

Nian Lim (Vic) Lee; Mohamed Sami Khalaf; Magdy Farag; Mohamed Gomaa
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Earnings predictability or truthfulness? Which one investors care more about

Shihui Fan; Yan Zhou
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Does culture still matter post-IFRS?

Yosra Makni Fourati; Mayssa Zalila; Ahmad Alqatan
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