A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms

2024-9-3

Financial structure and innovation: firm-level evidence from Africa

2024-9-2

Does carbon performance payoff? An empirical evidence from Asia-Pacific region

2024-8-29

Debt maturity, governance and investment efficiency: new evidence from emerging market

2024-8-27

Strategic positioning and asymmetric cost behavior

2024-8-8

The impact of R&D classification shifting in high-technology industries

2024-7-30

Does ownership structure affect carbon emission disclosure?

2024-6-13

Bank financial distress and earnings management strategies: evidence from MENA countries

2024-6-6

Military-experienced directors, CEO busyness and financial statement footnotes readability: evidence from Indonesia

2024-6-6

Corporate governance and corporate sustainability performance: the mediating role of CSR expenditure

2024-5-16

Drought risk and audit pricing: a mixed-methods study

2024-5-14

A longitudinal examination of anti-corruption disclosure in the banking sector of a least-developed economy: does board composition make a difference?

2024-5-9

Do corporate site visits by analysts and institutional investors increase labor investment efficiency?

2024-4-18

Do foreign direct investment inflows affect tax revenue in developed and developing countries?

2024-4-12

Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy

2024-2-13

Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance

2024-1-12

Mitigating overinvestment in Japanese zombie firms: the role of foreign ownership and earnings quality

2024-1-4

The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data

2023-12-15

The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity

2023-12-14

The external organizational environment and its impact on strategic management accounting practices: an empirical investigation

2023-11-24

Busy CEO and financial statement footnotes readability: evidence from Indonesia

2023-11-23

Justice, power and voluntary tax compliance: a moderation analysis among taxpayers in Addis Ababa, Ethiopia

2023-11-23

A survey study of Iraqi auditors' adoption of blockchain technology

2023-11-23

Navigating the capital investment through national governance in BRICS economies: the role of cash holdings

2023-11-20

Factors that affect the application of integrated report in listed companies in Vietnam

2023-11-13

Renovation in environmental, social and governance (ESG) research: the application of machine learning

2023-11-10

Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia

2023-11-2

A global review of the literature on and proxies of busy boards and audit committees

2023-11-1

Tone complexity and analyst forecast behaviors: evidence from earnings conference calls

2023-10-31

Shrinking the capital costs and beta risk impediments through ESG: study of an emerging market

2023-10-24

Discussion of “the functional background of the compensation committee chair: the choice and weight of performance measures in CEO compensation”

2023-10-24

Listing on environmental, social and governance index and financial distress: does the difference-in-differences matter?

2023-10-20

Temporal changes of compassion in accounting and business students in an English course: a longitudinal study in higher education

2023-10-20

Firm's life cycle and cash flow classification: evidence from Indian firms

2023-10-4

Energy hedging and annual report readability

2023-10-4

Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study

2023-9-28

The impact of environmental, social and governance (ESG) disclosure on firm financial performance: evidence from Hong Kong

2023-9-26

Changes in accounting estimates during the COVID-19 pandemic in the USA

2023-9-22

Does top managers' tenure matter to management accounting system design?

2023-9-22

The functional background of the compensation committee chair: the choice and weight of performance measures in CEO compensation

2023-9-13

Ownership concentration and cost of equity in Pakistan: the moderating role of disclosure and governance quality

2023-9-1

Auditors' narcissism and their professional skepticism: evidence from Iran

2023-8-9

Firm's value and ESG: the moderating role of ownership concentration and corporate disclosures

2023-7-24

The impact of accounting comparability on CEO incentive plans in an emerging economy: the moderating role of board independence

2023-7-18

One-woman director mandate and earnings quality: role of financial expertise and woman presence on the audit committee

2023-7-13

Asian Review of Accounting

2023-7-11

Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran

2023-7-5

Effects of policy and economic uncertainty on investment activities and corporate financial reporting: a study of developing countries in Asia-Pacific

2023-6-27

The simultaneously representation of women at the audit demand and supply sides and audit quality

2023-6-27

Client assessments of their audit experiences: the role of experience quality, similarity and client participation

2023-6-15