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Keywords: Mediation analysis
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 04 September 2025
... and policymakers in emerging markets concerned with board diversity, reporting quality, and audit efficiency. Board gender diversity Readability Audit report lag Mediation analysis Textual analysis Emerging markets The relationship between board composition and audit efficiency can be explained...
Journal Articles
Journal of Financial Reporting and Accounting (2024)
Published: 30 May 2024
... and discussion presented will help the Jordanian government improve and comprehensively formulate strategies to increase the tax compliance procedure. Information and communications technology Taxation information systems e-Tax systems Tax compliance Moderation analysis Mediation analysis...
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (1): 413–435.
Published: 26 December 2023
... 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Digitalization era Blockchain technology Digital accounting systems Accounting information systems Intelligent systems Mediation analysis Accounting systems Business intelligence...
