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1-2 of 2
Keywords: Accounting fraud
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Journal Articles
Journal of Financial Reporting and Accounting 1–27.
Published: 01 October 2026
... Limited Licensed re-use rights only Accounting fraud Corporate financial decisions Corporate social responsibility Stock price crash risk Cost of capital Deanship of Scientific Research, University of Ha’il RG-25-018 This research has been funded by the Deanship of Scientific...
Journal Articles
Journal of Financial Reporting and Accounting 1–21.
Published: 16 February 2026
...Issam Benhayoun; Ilias Hmidani; Naoual Nezar Purpose This study aims to examine how globalization and the adoption of International Financial Reporting Standards ( IFRS ) are perceived to shape accounting fraud risk in Morocco, with particular attention to the institutional conditions...
