...Asghar Khanmohammadi; Hussen Amran Naji Al-Refiay; Mahdi Salehi Purpose The purpose of this study is to investigate the metaverse environment’s impact on fraud detection in financial statements. Design/methodology/approach This research used a survey-based study on Iran’s academics...

... this behaviour using various explanatory variables. For example, Külpmann (2004) investigates whether data extracted from financial statements can interpret changes in the returns of portfolios than CAPM (β) and hence be a better approximation for the exposure to systematic risk. This is despite...

...Omar Farooq; Mukhammadfoik Bakhadirov Purpose This study aims to document the effect of educated workforce on the decision of small and medium enterprises (SMEs) to use external auditors to verify their financial statements. Design/methodology/approach This paper uses the probit regression...

... for improvement because quality information helps equity holders determine value precisely. Timely financial reporting may mitigate the drop in value relevance of financial statements. Originality/value This is the first study to examine value relevance accounting measures of Kuwaiti companies, in the post...