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1-3 of 3
Keywords: Audit effort
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Journal Articles
Insider trading and audit effort: does ownership concentration and tax havens matter?
Available to Purchase
Journal of Financial Reporting and Accounting 1–26.
Published: 24 October 2025
...Abdullah Almutairi; Ahmed Diab; Ahmed Elmashtawy; Samir Ibrahim Abdelazim Purpose This research aims to examine the impact of insider trading on audit effort. It also aims to investigate the moderating influence of tax havens and ownership concentration on the relationship between insider trading...
Journal Articles
XBRL adoption and asset impairment decision: role of audit effort
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 05 June 2025
...Ilhan Dalci Purpose This study aims to explore how mandatory and voluntary adoption of eXtensible Business Reporting Language (XBRL) influences asset impairment decisions. This study also investigates the moderating role of audit effort on the association between XBRL adoption and asset impairment...
Journal Articles
Implications of sustainability reporting and institutional investors’ ownership for external audit work: evidence from Saudi Arabia
Available to PurchaseAmeen Qasem, Wan Nordin Wan-Hussin, Adel Ali Al-Qadasi, Belal Ali Abdulraheem Ghaleb, Hasan Mohamad Bamahros
Journal of Financial Reporting and Accounting (2025) 23 (5): 2229–2251.
Published: 31 July 2023
... activities by their clients as disclosed in the sustainability reports. Corporate social responsibility CSR disclosures Audit effort Signalling Greenwashing Institutional investors ownership © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only...
