...Neungruthai Petcharat; Pathompong Kookkaew; Pitan Sanpakdee; Joseph M. Mula Purpose This study aims to examine how integrated reporting ( IR ) and financial reporting quality ( FRQ ) affect debt maturity and whether the IR moderates the association between FRQ and debt maturity through debt...

...Riccardo Macchioni; Clelia Fiondella; Martina Prisco Purpose This study aims to examine whether tax avoidance is associated with overinvestment and the moderating role of financial reporting quality on such association in Italian private firms. Design/methodology/approach This study uses...

...Abdulkadir Madawaki; Aidi Ahmi; Halimah @ Nasibah Ahmad Purpose The purpose of this paper is to demonstrate the relationship between internal audit functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is moderated by senior management support (SMS) in listed...

...Abdulaziz Alzeban Purpose This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ). Design/methodology/approach Data were obtained from the annual reports of 201 UK listed...