Earlycite

Research Article July 22 2026
Who pays more, and why? Gender diversity, joint audit and family firms
Dhikra Chebbi-Nekhili; Riadh Manita; Mehdi Nekhili; Charbel Salloum
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-10-2025-0380
View articletitled, Who pays more, and why? Gender diversity, joint audit and family firms
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Research Article July 21 2026
Culturally driven earnings management and the moderating effect of women executives
Loïc Dubois; Hind Sami; Loredana Ureche-Rangau
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-10-2025-0400
View articletitled, Culturally driven earnings management and the moderating effect of women executives
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Research Article July 15 2026
Does environmental innovation affect upside and downside risk differently? Global evidence
Muhammad Tahir Suleman
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-01-2026-0023
View articletitled, Does environmental innovation affect upside and downside risk differently? Global evidence
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Research Article July 10 2026
Striking a balance: the impact of component auditor involvement on analyst forecast accuracy
Raphael Gyabeng; Emily Tworoger; Bhargav Addepalli; Antoinette Smith
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-11-2025-0435
View articletitled, Striking a balance: the impact of component auditor involvement on analyst forecast accuracy
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Research Article June 29 2026
Personality traits and junior auditors’ attitudes toward audit behavior: a cultural comparative study
Sandra Khalil; Rabih Nehme
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-11-2025-0431
View articletitled, Personality traits and junior auditors’ attitudes toward audit behavior: a cultural comparative study
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Research Article June 15 2026
Do management control systems impact capabilities and innovation in city councils?
Teresa Felício; António Samagaio
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-05-2025-0191
View articletitled, Do management control systems impact capabilities and innovation in city councils?
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Research Article June 1 2026
Capital providers’ effects on the ESG performance scores of European industrial firms: frequentist and Bayesian approaches
Joachim Rojahn; Florian Zechser
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-12-2024-0560
View articletitled, Capital providers’ effects on the ESG performance scores of European industrial firms: frequentist and Bayesian approaches
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Research Article April 13 2026
Audit committee characteristics and corporate sustainability performance: moderating role of CEO duality
Ahmed Samour; Omar Ikbal Tawfik; Hariem Abdullah; Hamada Elsaid Elmaasrawy
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-12-2024-0574
View articletitled, Audit committee characteristics and corporate sustainability performance: moderating role of CEO duality
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Research Article March 24 2026
The interplay of financial development and water use efficiency in shaping income distribution: evidence from Europe
Oana Cristina Popovici; Maria-Alexandra Dalu; Jasmina Mangafic; Paul Lucian
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-03-2025-0099
View articletitled, The interplay of financial development and water use efficiency in shaping income distribution: evidence from Europe
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Research Article March 17 2026
ESG compliance and financial performance: a comparative study of Islamic and conventional banks in the MENAT region
Rania Abdelfattah Salem; Muhammed Abualazm
Review of Accounting and Finance (2026) https://doi.org/10.1108/RAF-08-2024-0333
View articletitled, ESG compliance and financial performance: a comparative study of Islamic and conventional banks in the MENAT region
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Research Article October 1 2025
CSR incentives and corporate irresponsibility: evidence from the United States
Philipp Clemens Richter
Review of Accounting and Finance (2025) https://doi.org/10.1108/RAF-11-2024-0481
View articletitled, CSR incentives and corporate irresponsibility: evidence from the United States
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Research Article June 18 2025
Financial inclusion towards sustainability in MENA countries: the moderating role of financial institution efficiency using panel quantile regression
Abderrazek Hassan Elkhaldi; Arfaoui Mongi
Review of Accounting and Finance (2025) https://doi.org/10.1108/RAF-11-2024-0489
View articletitled, Financial inclusion towards sustainability in MENA countries: the moderating role of financial institution efficiency using panel quantile regression
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Research Article May 27 2025
Corporate environmental disclosure and gender diversity on boards: evidence from Gulf Cooperation Council countries
Zakeya Sanad
Review of Accounting and Finance (2025) https://doi.org/10.1108/RAF-05-2024-0203
View articletitled, Corporate environmental disclosure and gender diversity on boards: evidence from Gulf Cooperation Council countries
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Research Article March 14 2025
The impact of board diversity on corporate social responsibility disclosure in Jordan: the moderating role of political connection
Hala Zaidan; Muntaser J. Melhem
Review of Accounting and Finance (2025) https://doi.org/10.1108/RAF-12-2024-0530
View articletitled, The impact of board diversity on corporate social responsibility disclosure in Jordan: the moderating role of political connection
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