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Keywords: Accounting restatement
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Journal Articles
Journal of Financial Reporting and Accounting 1–34.
Published: 28 October 2025
...Oumayma Assadi; Jamel Chouaibi; Achref Marzouki Purpose This study aims to examine the effect of environmental, social and governance ( ESG ) reporting on the likelihood of accounting restatement through the moderating effect of national culture. Design/methodology/approach To test...
