International Journal of Accounting & Information Management - AZ
- CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks
- 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 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
- 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
- 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)
- 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
- 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
- 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)
- 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
- Leverage and firm investment: the role of information asymmetry and growth
- The spillover effects of a bright-line regulation: evidence from China
- The impact of corporate social and environmental practices on the cost of equity capital: UK evidence
- Earnings management using revenue classification shifting – evidence from the IFRS adoption period
- Analysts issuing forecasts on weekends
- Efficiency and opportunism in auditor quality choice in emerging audit services markets. The case of Bangladesh
- Do sin firms engage in real activities manipulation to meet earnings benchmarks?
- The influence of country of origin and espoused national culture on whistleblowing behavior
- IFRS adoption and unconditional conservatism: an accrual-based analysis
- The impact of domestic and international terrorism on equity markets: evidence from Indonesia
- Managerial tenure and earnings management
- Pro forma disclosure practices of firms applying IFRS
- The role of audit quality and culture influence on earnings management in companies with excessive free cash flow. Evidence from the Asia-Pacific region
- IT risk management: interrelationships based on strategy implementation
- Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market
- Earnings quality and the cost of equity capital: evidence on the impact of legal background
- Who extends the extensible?. The effects of corporate governance on XBRL taxonomy extensions in China
- Does the hiring of chief risk officers align with the COSO/ISO enterprise risk management frameworks?
- Is top-management remuneration influenced by board characteristics?
- The mediating effect of management accounting system on the relationship between competition and managerial performance
- The supplemental role of operating cash flows in explaining share returns. Effect of various measures of earnings quality
- Mobile social networking application viability: a research framework
- Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective
- Debt crisis, age and value relevance of goodwill: evidence from Greece
- Covid-19 and performance disclosure: does governance matter?
- Related party transactions and accounting quality in Greece
- An examination of the relationship of IT control weakness to company financial performance and health
- Control or chaos: impact of workarounds on internal controls
- Does institutional ownership affect the value relevance of accounting information?
- The importance of Facebook as an online social networking tool for companies
- Intangible investments and voluntary delisting. Mass exodus of Chinese firms from US stock exchanges
- Dividend policies of travel and leisure firms in the UK
- Corporate risk disclosure and key audit matters: the egocentric theory
- Impact of board ownership, CEO‐Chair duality and foreign equity participation on auditor quality choice of IPO companies. Evidence from an emerging market
- Accounting quality of German and UK cross‐listings
- Simulation evidence on the properties of alternative measures of working capital accruals. New evidence from the UK
- ERP system implementation announcements: does the market cheer or jeer the adopters and vendors?
- The impact of operational risk incidents and moderating influence of corporate governance on credit risk and firm performance
- Consequences and determinants of IFRS convergence in India
- Nonprofit organization fraud reporting: does governance matter?
- On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board
- The value-relevance of social media activity of Finnish listed companies
- Textual and contextual analysis of professionals’ discourses on XBRL data and information quality
- Corporate governance and cost of capital in OECD countries
- The impact of the Chinese stimulus program on earnings management
- Can we predict the likelihood of financial distress in companies from their corporate governance and borrowing?
- Intangible assets as possible indicators for the growth of the Hungarian firms
- Do high and low‐ranked sustainability stocks perform differently?
- Malware at its worst: death and destruction
- An integrated framework for ERP system implementation
- Walking a mile in their shoes: user workarounds in a SAP environment
- Accounting for derivatives and risk management activities. The impact of product market competition
- Integrated reporting, financial reporting quality and cost of debt
- Executive bonus compensation and financial leverage: do growth and executive ownership matter?
- An investigation into the effect of surplus free cash flow, corporate governance and firm size on earnings predictability
- Discriminatory related party transactions: a new measure
- The incremental informativeness of public subsidiary earnings
- The impact of financial instruments disclosures on the cost of equity capital
- Drivers of e‐retailer peak sales period price behavior: an empirical analysis
- An investigation of the factors influencing cost system functionality using decision trees, support vector machines and logistic regression
- The effect of the CEO’s characteristics on EM: evidence from Jordan
- Firm-specific corporate governance and analysts’ earnings forecast characteristics. Evidence from Asian stock markets
- The effect of earnings management on external loan price: evidence from China
- Debt crisis, age and value relevance of goodwill: evidence from Greece
- External sources of finance and value creation of Chinese mergers and acquisitions: does ownership type matter?
- State ownership, prior experience and performance: a comparative analysis of Chinese domestic and cross-border acquisitions
- Corporate governance, accounting information environment and investment-cash flow sensitivity
- The role of accrual estimation errors to determine accrual and earnings quality
- Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?
- External sources of finance and value creation of Chinese mergers and acquisitions: does ownership type matter?
- An analysis of attributes that impact adoption of audit software. An empirical study in Saudi Arabia
- Earnings management by top Chinese listed firms in response to the global financial crisis
- Ownership, tax and intercorporate loans in China
- Big Data information governance by accountants
- The effect of culture on accounting conservatism during adoption of IFRS in the EU
- IFRS adoption and unconditional conservatism: an accrual-based analysis
- Culture and annual report readability
- Corporate governance and corporate social responsibility: new evidence from China
- Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context
- The value relevance of earnings levels in the return-earnings relation
- The impact of mandatory IFRS adoption on capital markets: evidence from Korea
- The impact of SFAS 157 on fair value accounting and future bank performance
- Earnings quality and the cost of equity capital: evidence on the impact of legal background
- Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?
- Implications of tax audit risk, consequences, aggressive behavior and ethics for compliance
- Financial and other frauds in the United States: a panel analysis approach
- Corporate political connections, agency costs and audit quality
- Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA)
- Risk disclosure, cost of capital and bank performance
- Investigating preconditions for a financially advantageous cloud usage
- The impact of disclosure level and client incentive on auditors’ judgments of related party transactions
- Does the impact of IFRS on audit fees differ between early and late adopters?
- Executive bonus compensation and financial leverage: do growth and executive ownership matter?
- 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