International Journal of Accounting & Information Management - AZ
- CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks
- Determinants of eXtensible business reporting language adoption: an institutional perspective
- Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context
- The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
- SOX 404 and debt contracting value of accounting information
- Implications of tax audit risk, consequences, aggressive behavior and ethics for compliance
- Application of stochastic linear programming in managerial accounting. Scenario analysis approach
- Pragmatic adaptation of the ISO 31000:2009 enterprise risk management framework in a high-tech organization using Six Sigma
- The effect of the financial crisis on audit quality: European evidence
- Dividend payment and financial restatement: US evidence
- Auditing and internal controls for offshored accounting processes: a research agenda
- Does the impact of IFRS on audit fees differ between early and late adopters?
- The association between corporate governance and firm performance – a meta-analysis
- The effects of global financial crisis on the relationship between CEO compensation and earnings management
- Corporate governance and corporate social responsibility: new evidence from China
- ESG disclosure and firm performance before and after IR. The moderating role of governance mechanisms
- Conceptualizing big data practices
- Determinants of wine firms’ performance: the Iberian case using panel data
- Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage
- Can intangible assets predict future performance? A deep learning approach
- CEO characteristics and audit report lag: evidence from Egypt
- Empowerment or ornament? Gender diversity’s impact on cash holdings amid quota enforcement in an emerging market
- Do cultural differences moderate the relationship between CSR and earnings quality: common law evidence pre and during COVID-19 crisis
- SME rebalancing short-term and long-term debt ratios: the role of financial distress costs
- From retaliation to resilience: tracing the path of earnings stability in competitive markets
- Board gender diversity and voluntary disclosure: moderation of family ownership in India
- CFO co-option and dividend payments: the moderating role of CFO talent
- Ownership structure and sustainability reporting: emerging economies evidence
- A model for predicting creative accounting in emerging economies
- CEO age and corporate financialization: evidence from Malaysia
- Annual report readability and financial reporting quality: the moderating role of information asymmetry
- Clawback enforcement heterogeneity and the horizon of executive pay: empirical evidence
- The power of oversight: institutional investors as moderators of the earnings quality-information asymmetry nexus in Europe
- Manager sentiment, policy uncertainty, ESG disclosure and firm performance: a large language model in corporate landscape
- The impact of venture capital subscription on price deviation of private placement: evidence from China
- Board gender diversity, audit quality, and the moderating role of political connections: evidence from the Gulf Co-operation Council Countries (GCC)
- Risk disclosure and risk governance characteristics: evidence from a developing economy
- Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector
- An exploratory analysis of earnings management practices in Australia and New Zealand
- IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure
- The influence of board independence on dividend policy in controlling agency problems in family firms
- The impact of industry concentration on the market’s ability to anticipate future earnings. International evidence
- Corporate governance, ownership structure and capital structure: evidence from Chinese real estate listed companies
- Audit committee diversity and corporate scandals: evidence from the UK
- Do controlling shareholders share pledging affect goodwill impairment? Evidence from China
- Do management earnings forecasts fully reflect information in past earnings changes?
- The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study
- The impact of corporate governance and ownership structure reforms on earnings quality in China
- An examination of board diversity and corporate social responsibility disclosure: evidence from banking sector in the Arabian Gulf countries
- Regime change in the accounting for goodwill. Goodwill write-offs and the value relevance of older goodwill
- Determinants of IFRS compliance in Africa: analysis of stakeholder attributes
- Ownership structure and earnings management: evidence from Jordan
- The governance role of shareholders and board of directors on firm performance: an eclectic governance-performance model
- Corporate governance practices and firm performance: a configurational analysis across corporate life cycles
- Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?
- Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks
- Examination of firm performance following the early adoption of SFAS 142
- Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector
- Management gender diversity, executives compensation and firm performance
- Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region
- Value and growth stock returns: international evidence (JES)
- Gender diversity and firm value: evidence from UK financial institutions
- Corporate governance practices and firm performance: a configurational analysis across corporate life cycles
- Impairment reversals: unbiased reporting or earnings management
- Board diversity: female director participation and corporate innovation
- Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region
- Analysts’ forecasts timeliness and accuracy post-XBRL
- The effect of the dependence on the work of other auditors on error in analysts’ earnings forecasts
- Corporate social responsibility reporting: meeting stakeholders expectations or efficient allocation of resources?
- Corporate social reporting (CSR) and stakeholder accountability in Bangladesh. Perceptions of less economically powerful stakeholders
- Do controlling shareholders share pledging affect goodwill impairment? Evidence from China
- Long horizon institutional investors and the relation between missing quarterly analyst forecasts and CEO turnover
- Risk reporting in financial crises: a tale of two countries
- The impact of audit quality on real earnings management in the UK context
- Audit committee ownership and audit report lag: evidence from Australia
- Value and growth stock returns: international evidence (JES)
- A review of the current debate on the determinants and consequences of mandatory IFRS adoption
- The influence of board independence on dividend policy in controlling agency problems in family firms
- Capital structure decisions in a period of economic intervention. Empirical evidence of Portuguese companies with panel data
- Management gender diversity, executives compensation and firm performance
- The governance role of shareholders and board of directors on firm performance: an eclectic governance-performance model
- How does environmental accounting information influence attention and investment?
- An examination of board diversity and corporate social responsibility disclosure: evidence from banking sector in the Arabian Gulf countries
- The impact of audit quality on real earnings management in the UK context
- Audit committee diversity and corporate scandals: evidence from the UK
- Market reaction to the transitory effects of IFRS: an examination of disaggregated measures
- Implementing IFRS in Saudi Arabia: evidence from publicly traded companies
- Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency. Evidence from Canada
- The association of analysts’ cash flow forecasts with stock recommendation profitability
- The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies
- Sustainability and firm valuation: an international investigation
- Corporate failure diagnosis in SMEs. A longitudinal analysis based on alternative prediction models
- The role of accounting values in the relation between XBRL and forecast accuracy
- The value-relevance of social media activity of Finnish listed companies
- Covid-19 and performance disclosure: does governance matter?
- Audit committee adoption and firm value: evidence from UK financial institutions
- Monitoring function of the board and audit fees: contingent upon ownership concentration
- On the value relevance of analyst opinions and institutional shareholdings in China
- Determinants and usefulness of analysts' cash flow forecasts: evidence from Australia
- Impact of ADR Forms 20-F reconciliation on trading volume
- The emission trading system, risk management committee and voluntary corporate response to climate change – a CDP study
- Intangible assets as possible indicators for the growth of the Hungarian firms
- Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?
- Accruals quality and the cost of debt: the European evidence
- Corporate governance and corporate social responsibility disclosures in insurance companies
- International insurance audits and governance
- The implication of information technology on the audit profession in developing country. Extent of use and perceived importance
- Corporate carbon risk, voluntary disclosure and debt maturity
- Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
- Management or market variables in the assessment of corporate performance? Evidence on a bank-based system
- Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau
- Ownership structure and tax aggressiveness of Chinese listed companies
- The impact of life cycle stage on firm acquisitions
- Determinants of social and economic reportings. Evidence from Australia, the UK and South African multinational enterprises
- XBRL adoption and cost of debt
- The impact of financial instruments disclosures on the cost of equity capital
- Dividend payment and financial restatement: US evidence
- Corporate governance and corporate social disclosures: a meta-analytical review
- Accounting quality and financing arrangements in emerging economies
- How significant are users’ opinions in social media?
- Awareness of intellectual capital among bank executives in India: a survey
- Financial statement effects of adopting IFRS: the Canadian experience
- Political connections and audit report lag: Indonesian evidence
- The effect of data breaches on company performance
- Investigating security investment impact on firm performance
- An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity
- The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment
- Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market
- Impact of news sentiment and topics on IPO underpricing: US evidence
- Development of tactical solutions for the e-credit card issuing industry
- Mandatory IFRS adoption, investor protection and earnings management. A data analysis of Germany, France and Belgium listed companies
- Earnings management and equity incentives: evidence from the European banking industry
- Investors’ perceptions of the cybersecurity risk management reporting framework
- Whistleblowing in India: evidence from accounting students and professionals
- Convergence or divergence? Corporate climate-change reporting in China
- Refining financial analysts’ forecasts by predicting earnings forecast errors
- Diffusion of IFRS using innovation diffusion models
- Corporate risk disclosure and key audit matters: the egocentric theory
- Will game-based learning enhance performance?
- Board structure and corporate R&D intensity: evidence from Forbes global 2000
- Auditor monitoring and restatement dark period
- Does advertising really work?. The direct stimulating and attention-grabbing effects of advertising on investor behavior
- The role of social media in influencing career success
- Does CSR reporting indicate strong corporate governance?
- Will game-based learning enhance performance?
- The effect of the financial crisis on audit quality: European evidence
- The association between abnormal audit fees and audit quality after IFRS adoption. Evidence from Korea
- Information systems maturity, knowledge sharing, and firm performance
- Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals
- Advancements and forecasts of electronic tax return and informational filings in the US
- Does hedging enhance firm value in good and bad times
- Auditor independence and accounting conservatism. Evidence from Australia following the corporate law economic reform program
- Integration of DeLone and McLean and self-determination theory in internet banking continuance intention context
- State ownership, prior experience and performance: a comparative analysis of Chinese domestic and cross-border acquisitions
- Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
- Occurrences of online fraud complaints: 2002 through 2015
- Product market competition, R&D investment choice, and real earnings management
- Political connections and organisational performance: evidence from Pakistan
- Risk management and firm value: recent theory and evidence
- Goodwill impairment loss and bond credit rating
- Does XBRL disclosure management solution influence earnings release efficiency and earnings management?
- Does the supervisory ability of internal audit executives affect the occurrence of corporate fraud? Evidence from small and medium-sized listed enterprises in China
- On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board
- Geographic distance and goodwill impairment
- Accounting disclosure, stock price synchronicity and stock crash risk. An emerging-market perspective
- Corporate governance and dividend pay-out policy in UK listed SMEs. The effects of corporate board characteristics
- The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
- Impact of news sentiment and topics on IPO underpricing: US evidence
- Has the harmonisation of accounting practices improved? Evidence from South Asia
- Information search volume as a predictor of information explanatory power
- Misclassifying cash flows from operations: intentional or not?
- Online investment forum and the market response around earnings announcement in the Chinese stock markets
- Dividend payment and earnings quality: evidence from Indonesia
- Financial reporting quality of target companies and acquirer returns: evidence from Korea
- The effect of auditor type on audit quality in emerging markets: evidence from Egypt
- Management or market variables in the assessment of corporate performance? Evidence on a bank-based system
- Growth options and relative performance evaluation
- Hedge accounting and investors’ view of FX risk
- Political connections and earnings quality. How do connected firms respond to changes in political stability and government effectiveness?
- Real earnings management and financial statement fraud: evidence from Malaysia
- Independent directors and firm value of group-affiliated firms
- Gender diversity in employees and discretionary accruals: the Korean evidence
- Short-sale refinancing and earnings response coefficient: evidence from China
- Determinants of eXtensible business reporting language adoption: an institutional perspective
- IFRS and accounting quality: legal origin, regional, and disclosure impacts
- IFRS adoption, value relevance and conditional conservatism: evidence from China
- National institutional factors and IFRS Implementation in Europe. The case of investment property companies
- Allowance for uncollectible accounts as a tool for earnings management. Evidence from South Korea
- Coordinating the processes of resource enrichment and capability deployment. Lessons from IT implementation at a medium-sized accounting firm
- The influence of financial reporting quality and audit quality on investment efficiency. Evidence from Pakistan
- The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan
- The effect of earnings management on external loan price: evidence from China
- Does voluntary adoption of XBRL reduce cost of equity capital?
- Firms’ information system characteristics and management accounting adaptability
- Do related party transactions affect earnings quality? Evidence from East Asia
- Accounting quality and media attention around seasoned equity offerings
- Insight into the process of responsibility judgment of an audit failure
- Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective
- Culture and annual report readability
- Accounting academia in emerging economies: evolutions and challenges