International Journal of Accounting & Information Management - AZ
- Regime change in the accounting for goodwill. Goodwill write-offs and the value relevance of older goodwill
- Discriminatory related party transactions: a new measure
- Conceptualizing big data practices
- Monitoring function of the board and audit fees: contingent upon ownership concentration
- Does the hiring of chief risk officers align with the COSO/ISO enterprise risk management frameworks?
- An integrated framework for ERP system implementation
- 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
- 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
- CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks
- 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
- 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
- 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?