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Capital market effects of integrated reporting quality: evidence from South African context Journal of Financial Reporting and Accounting Pub Date : 2024-03-15 Nawar Boujelben, Manal Hadriche, Yosra Makni Fourati
Purpose The purpose of this study is to examine the interplay between integrated reporting quality (IRQ) and capital markets. More specifically, the authors test the impact of IRQ on stock liquidity, cost of capital and analyst forecast accuracy. Design/methodology/approach The sample consists of listed firms on the Johannesburg Stock Exchange in South Africa, covering the period from 2012 to 2020
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The impact of environmental, social and governance (ESG) reporting on corporate profitability: evidence from Thailand Journal of Financial Reporting and Accounting Pub Date : 2024-03-05 Sirimon Treepongkaruna, Muttanachai Suttipun
Purpose The United Nations' sustainable development goals (SDGs) put together a global framework in an attempt to address environmental, social and governance (ESG) concerns. Measuring a company’s contribution to the SDGs relies heavily on ESG reporting. This paper aims to examine the impact of ESG reporting on the corporate profitability of listed companies in Thailand over the period of 2019–2021
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Auditor’s response to firm’s environmental violations and engagement in supplemental environmental projects Journal of Financial Reporting and Accounting Pub Date : 2024-02-28 Ammad Ahmed, Atia Hussain
Purpose In this study, the authors investigate a pressing concern: how auditors react to their clients facing repercussions due to environmental violations. More specifically, this study aims to examine how environmental engagements, which carry potential risks and liabilities, influence auditors’ decision-making and fee structure. Design/methodology/approach This study uses unique, reliable and actual
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Earnings predictability or truthfulness? Which one investors care more about Journal of Financial Reporting and Accounting Pub Date : 2024-02-21 Shihui Fan, Yan Zhou
Purpose This study aims to investigate the impact of earnings predictability and truthfulness on nonprofessional investors’ investment willingness. Design/methodology/approach Earnings predictability is captured by quarterly earnings autocorrelation, and earnings truthfulness is indicated by real earnings management (REM). The average of investment attractiveness and willingness measures investment
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The impact of critical audit matters on audit report lag and audit fees: evidence from the United States Journal of Financial Reporting and Accounting Pub Date : 2024-02-13 Nian Lim (Vic) Lee, Mohamed Sami Khalaf, Magdy Farag, Mohamed Gomaa
Purpose This paper aims to investigate the impact of the implementation of the critical audit matters (CAMs) disclosure requirement and the subsequent relationship between CAM disclosures and audit report lag, as well as audit fees in the USA. Design/methodology/approach This study used difference-in-differences analyses to investigate the impact that the implementation of the requirement for auditors
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Predicting and assessing bankruptcy risk: the role of accounting conservatism and business strategies Journal of Financial Reporting and Accounting Pub Date : 2024-02-12 Anas Ghazalat, Said AlHallaq
Purpose This study aims to investigate the effect of accounting conservatism and business strategies as mitigating tools for bankruptcy risk. It determines the association among these factors and provides insights into the effectiveness of accounting discretion and business strategies in decision-making. Design/methodology/approach The study uses a sample of 83 nonfinancial listed firms in ASE for
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Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan Journal of Financial Reporting and Accounting Pub Date : 2024-02-08 Ahmad Farhan Alshira’h, Malek Hamed Alshirah, Abd Alwali Lutfi Khassawneh
Purpose This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion. Design/methodology/approach The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting
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Bridging the trust gap in financial reporting: the impact of blockchain technology and smart contracts Journal of Financial Reporting and Accounting Pub Date : 2024-02-06 Awni Rawashdeh
Purpose This study aims to examine the role of blockchain technology (BCT) in trust in financial reporting (TFR) and the use of smart contracts (USC). It aims to ascertain the mediating role of USC in the relationship between BCT and TFR, thereby contributing to the limited empirical literature in this domain. Design/methodology/approach Based on a sample of the accountants’ familiarity with BCT, a
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Digital transformation and integration of artificial intelligence in financial institutions Journal of Financial Reporting and Accounting Pub Date : 2024-02-02 Sara Ebrahim Mohsen, Allam Hamdan, Haneen Mohammad Shoaib
Purpose Integrating artificial intelligence (AI) into various industries, including the financial sector, has transformed them. This paper aims to examine the influence of integrating AI, including machine learning, process automation, predictive analytics and chatbots, on financial institutions and explores its various aspects and areas. The study aims to determine the impact of AI integration on
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Blockchain technology and its applications in digital accounting systems: insights from Jordanian context Journal of Financial Reporting and Accounting Pub Date : 2023-12-26 Manaf Al-Okaily, Dmaithan Al-Majali, Aws Al-Okaily, Tha’er Majali
Purpose The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to automate their operational procedures and increase their corporate efficiencies through improved output quality and sustainability. Consequently, the purpose of this study is to look into the antecedent factors that directly
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Product market competition, investor protection and analysts’ earnings forecasts Journal of Financial Reporting and Accounting Pub Date : 2023-12-26 Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Larelle Chapple, Thu Phuong Truong
Purpose This study aims to examine the effects of product market competition (PMC) on analysts’ earnings forecast attributes, particularly forecast accuracy and dispersion. The authors also investigate whether investor protection moderates the relationship between PMC and forecast attributes. Design/methodology/approach The sample covers 49,578 firm-year observations from 38 countries. This study uses
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Investment deviation from the optimal path: does the examination of audit quality services matter? A French study Journal of Financial Reporting and Accounting Pub Date : 2023-12-25 Amel Kouaib, Isabelle Lacombe, Anis Jarboui
Purpose The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring
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Further evidence on non-audit fees: using the context of female directors on audit committees Journal of Financial Reporting and Accounting Pub Date : 2023-12-25 Kaleemullah Abbasi, Ashraful Alam, Noor Ahmed Brohi, Shahzad Nasim
Purpose This study aims to examine the association between non-audit fees and audit quality by using the context of gender-diverse audit committees. Further, the authors assess whether this link is moderated by industry-specialist auditors. Design/methodology/approach This study used non-financial FTSE-350 firms over the period of seven years. In addition, the authors use ordinary least squares regression
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Board of directors, COVID-19, and corporate social responsibility monetary performance: direct and interaction effects analysis Journal of Financial Reporting and Accounting Pub Date : 2023-12-18 Saeed Rabea Baatwah, Mohammed Bajaher, Mohammed Asiri
Purpose This study aims to provide archival evidence on the impact of board characteristics on corporate social responsibility (CSR) monetary performance and how they interact with the COVID-19 pandemic in the context of CSR monetary performance. Design/methodology/approach This study analyzes listed companies in Oman’s capital market from 2016 to 2021, using pooled ordinary least squares and unique
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Do pressure-sensitive institutional investors moderate CSR decisions towards value creation of Indian firms? Journal of Financial Reporting and Accounting Pub Date : 2023-12-11 Nitika Gaba, Madhumathi R.
Purpose Research on the significance of corporate social responsibility (CSR) and value creation is nascent as compared to CSR and financial performance. The concept of value is also evolving because of changing business environments, globalization and the expanded idea of CSR. Nowadays, managers expect a more quick, pragmatic approach to satisfy valid stakeholder claims while simultaneously creating
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Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence Journal of Financial Reporting and Accounting Pub Date : 2023-12-05 Saleh Aly Saleh Aly, Ahmed Diab, Samir Ibrahim Abdelazim
Purpose This study aims to investigate the impact of audit fees on audit quality, the impact of audit quality on firm value and whether these effects are conditional on audit tenure by bringing evidence from an emerging market. Design/methodology/approach Different regression techniques are used, such as logistic regression, probit regression, ordinary least squares regression and fixed effects regression
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The importance of perceived fairness regarding tax burden in compliance behavior: a qualitative study using the Delphi method in Morocco Journal of Financial Reporting and Accounting Pub Date : 2023-12-06 Rida Belahouaoui, El Houssain Attak
Purpose This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of uncovering strategies to enhance tax compliance. Design/methodology/approach Using the Delphi method, this study engaged tax experts in the Moroccan context to explore the impact of taxpayers’ perception
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Measuring the integrated reporting quality in Europe: balanced scorecard perspectives Journal of Financial Reporting and Accounting Pub Date : 2023-11-29 Omar Hassan Ali Nada, Zsuzsanna Győri
Purpose The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU). Design/methodology/approach The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is
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CEO age, financial reporting quality, and the role of clawback provisions Journal of Financial Reporting and Accounting Pub Date : 2023-11-27 Justin G. Davis, Miguel Garcia-Cestona
Purpose Motivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role of clawback provisions. Design/methodology/approach This study uses a data set of 18,492 US firm-year observations from 2003 to 2019. Financial reporting quality is proxied with accruals-based and real activities earnings
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CEO busyness and investment efficiency: evidence from Indonesia Journal of Financial Reporting and Accounting Pub Date : 2023-11-27 Iman Harymawan, Nadia Klarita Rahayu, Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Melinda Cahyaning Ratri
Purpose This study aims to explore the relationship between the level of busyness of Chief Executive Officers (CEOs) and investment efficiency in the context of emerging markets. Design/methodology/approach The sample includes firms listed on the Indonesia Stock Exchange from 2010 to 2018 using ordinary least square estimation. Findings The findings suggest that companies led by busy CEOs tend to exhibit
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Investor response to financial news in the digital transformation era: the impact of accounting disclosures and herding behavior as indirect effect Journal of Financial Reporting and Accounting Pub Date : 2023-11-14 Shatha Mustafa Hussain, Amer Alaya
Purpose This study aims to examine investors' reactions to bad financial news (IRBFN) based on complex financial accounting disclosures (CFAD) as well as how investors' herding behavior influences investor reactions in United Arab Emirates (UAE) project-based organizations (PBOs). Design/methodology/approach The primary data collection was furnished via online questionnaires, and 310 completed questionnaires
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Resilience and adaptation: examining the impact of the defense law on accounting and auditing professions during the COVID-19 pandemic in Jordan Journal of Financial Reporting and Accounting Pub Date : 2023-11-14 Hala Zaidan, Omar Mowafi, Melina Al-Hasan, Abdulrahman Al Natour
Purpose This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic. Design/methodology/approach Using a qualitative methodology with a philosophy of interpretivism, semi-structured interviews were conducted with seven audit partners and 14 auditors to explore the consequences of the defense law in Jordan. Thematic analysis was
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The impact of partner perfectionism on audit quality: the mediating role of professional skepticism in the Egyptian context Journal of Financial Reporting and Accounting Pub Date : 2023-11-10 Mohamed Zaki Balboula, Eman Elsayed Elfar
Purpose This paper aims to investigate the relationship between audit partner perfectionism traits and audit quality in Egypt, emphasizing the mediating role of professional skepticism. Design/methodology/approach A mixed-methods approach was used, combining a questionnaire and scenario-based questions for audit partners with secondary data from audited financial statements. The relationships between
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The impact of financial assets’ classification according to IFRS 9 on firm value: the case of MENA region’s banks Journal of Financial Reporting and Accounting Pub Date : 2023-11-02 Khouloud Ben Ltaief, Hanen Moalla
Purpose The purpose of this study is twofold. On the one hand, it studies the impact of IFRS 9 adoption on the firm value; and on the other hand, it investigates the impact of the classification of financial assets on the firm value. Design/methodology/approach The study covers a sample of 55 listed banks in the Middle Eastern and North African (MENA) region. Data is collected for three years (2017–2019)
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Carbon emissions reduction and tax evasion behaviour: a trade-off between environmental goals and economic feasibility Journal of Financial Reporting and Accounting Pub Date : 2023-11-02 Ahmed Yamen, Hounaida Mersni
Purpose This paper aims to examine the impact of carbon emissions (carbon dioxide [CO2]) reduction on tax evasion behaviour. Design/methodology/approach This study uses data from 200 countries from 2000 to 2017. The empirical analysis is based on various methodological tools, including ordinary least-squares model, fixed- and random-effects models. In addition, GMM and linear mixed model has been used
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Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies Journal of Financial Reporting and Accounting Pub Date : 2023-11-01 Malik Muneer Abu Afifa, Isam Saleh, Maen Al-Zaghilat, Nawaf Thuneibat, Nha Minh Nguyen
Purpose This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new
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Fair value accounting and the cost of corporate bonds: the role of auditor expertise Journal of Financial Reporting and Accounting Pub Date : 2023-10-24 Michel Magnan, Haiping Wang, Yaqi Shi
Purpose This study aims to examine the association between fair value accounting and the cost of corporate bonds, proxied by bond yield spread. In addition, this study explores the moderating role of auditor industry expertise at both the national and the city levels. Design/methodology/approach This study first examines the effect of the use of fair value on yield spread by estimating firm-level regression
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Does the sun ‘shine’ on utility firms? Evidence from pollution control bonds and overinvestment relationship Journal of Financial Reporting and Accounting Pub Date : 2023-10-24 Cyrine Khiari, Imen Khanchel, Naima Lassoued
Purpose This study aims to investigate the impact of pollution control bonds (PCBs) on overinvestment within utility firms. Design/methodology/approach This empirical study analyzes a data set comprising 215 US energy firms observed from 2011 to 2021, using the ordinary least square regression with standard errors adjusted for firm-level clustering. Findings The study reveals a negative relationship
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The double-edged sword of forensic accounting services: litigation risks in Jordan’s industrial sector Journal of Financial Reporting and Accounting Pub Date : 2023-10-20 Huthaifa Al-Hazaima, Omar Arabiat, Ghassan Maayah
Purpose This study aims to examine the association between forensic accounting services (FAS) and the risk of litigation within the context of industrial firms that are publicly traded on the Amman Stock Exchange by using the resource-based theory. Design/methodology/approach This study uses a data set consisting of 250 firm-year observations from 2017 to 2021, obtained from the annual reports of 50
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Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory Journal of Financial Reporting and Accounting Pub Date : 2023-10-19 Hashem Alshurafat, Mohannad Obeid Al Shbail, Allam Hamdan, Ahmad Al-Dmour, Waed Ensour
Purpose This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory, which posits that opportunity, rationalization and pressure are key factors for fraudulent behavior, this study investigates how these elements interact and contribute to academic dishonesty among students. Design
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Intellectual capital and bank’s performance: a cross-national approach Journal of Financial Reporting and Accounting Pub Date : 2023-10-16 Gopalakrishnan Chinnasamy, Araby Madbouly, S. Vinoth, Preetha Chandran
Purpose This study aims to identify the impact of intellectual capital (IC) on the bank’s performance using a cross-country approach with India and Gulf Cooperation Council (GCC) countries using the Skandia navigator model (SNM). Design/methodology/approach This study uses a mixed-methods research approach by taking financial and non-financial measures to assess the impact of the IC on the bank’s performance
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Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality Journal of Financial Reporting and Accounting Pub Date : 2023-10-13 Faisal Khan, Mohamad Ali Bin Abdul-Hamid, Saidatunur Fauzi Saidin, Shatha Hussain
Purpose This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries. Design/methodology/approach The research study uses a panel data set of 6,084 firm-year observations of nonfinancial firms from GCC economies from 2009 to 2022. First, the study uses an ordinary least square estimator to examine
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Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis Journal of Financial Reporting and Accounting Pub Date : 2023-10-11 Hania Waleed Tawfik El-Feel, Diana Mostafa Mohamed, Hala Magdy Amin, Khaled Hussainey
Purpose This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn caused by the COVID-19 pandemic. Design/methodology/approach Parametric t-tests and non-parametric Wilcoxon rank-sum tests accompanied by ordinary least squares regression analysis, augmented with Newey–West procedure
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Accounting data, overvaluation, and the cross-section of volatility: industry sector evidence Journal of Financial Reporting and Accounting Pub Date : 2023-10-11 Omid Sabbaghi
Purpose This study aims to investigate the variation in overvaluation proxies and volatility across industry sectors and time. Design/methodology/approach Using industry sector data from the S&P Capital IQ database, this study applies traditional cross-sectional regressions to investigate the relationship between overvaluation and volatility over the 2001–2020 time period. Findings This study finds
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Risk governance and risk disclosure quality: an empirical evidence Journal of Financial Reporting and Accounting Pub Date : 2023-10-09 Olayinka Erin, Johnson Ifeanyi Okoh, Nkiru Okika
Purpose In recent time, stakeholders have called on corporate organizations to develop risk governance (RG) model that could strengthen effective risk disclosure quality (RDQ). Based on this premise, the purpose of this study is to examine the influence of RG on RD quality of 120 corporate organizations. Design/methodology/approach RG was measured by board risk committee size, board risk committee
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Audit consortium impact on audit quality assessment: evidence from Egypt Journal of Financial Reporting and Accounting Pub Date : 2023-10-02 Rania AbuRaya
Purpose Audit consortium of joint and dual audits is one of the most controversial mechanisms aimed at improving audit quality and resolving several related debatable issues. This study aims to empirically investigate the impact of audit consortium on audit quality assessment in Egypt. It specifically examines whether audit opinion modification level is triggered by joint and dual audits existence
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The interplay of financial reporting quality and investment efficiency: evidence from the USA Journal of Financial Reporting and Accounting Pub Date : 2023-09-29 Nedal Assad, Aziz Jaafar, Panagiotis D. Zervopoulos
Purpose This study aims to comprehensively examine the relationship between financial reporting quality (FRQ) and investment efficiency (IE). The central thrust of this research endeavor is to empirically analyze the impact of FRQ on diverse facets of investment, including overinvestment, underinvestment and overall IE. Design/methodology/approach Using a sample of 13,902 firm-year observations from
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Does FinTech adoption increase the diffusion rate of digital financial inclusion? A study of the banking industry sector Journal of Financial Reporting and Accounting Pub Date : 2023-09-27 Myriam Aloulou, Rima Grati, Anas Ali Al-Qudah, Manaf Al-Okaily
Purpose The purpose of this study is to discuss the United Arab Emirates’ (UAE) favorable attitude toward the financial sector’s digital transformation and the development of FinTech due to the rise of financial technology. FinTech blends innovation and technology to provide financial inclusion to stakeholders through various new products and services such metaverse and artificial intelligence. De
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Sustainable performance, conditional conservatism and audit fees Journal of Financial Reporting and Accounting Pub Date : 2023-09-26 Ines Kammoun, Walid Khoufi
Purpose This paper aims to examine the effect of conditional conservatism on audit fees and whether the firm’s engagement in sustainable practices moderates the relationship between conditional conservatism and audit fees. Design/methodology/approach Using a sample of 3,767 firm-year observations from 14 European Union countries over the period of 2006–2019, the authors adopt the ordinary least square
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Accounting practices and regulations for extractive industries: a framework for harmonisation Journal of Financial Reporting and Accounting Pub Date : 2023-09-18 Hafez Abdo, Freeman Brobbey Owusu, Musa Mangena
Purpose The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries. Design/methodology/approach The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for
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The moderating effect of environmental uncertainty on the relationship between budgetary participation and budget quality Journal of Financial Reporting and Accounting Pub Date : 2023-09-18 Ali Falaah Hassan, Rohaida Basiruddin
Purpose This study aims to investigate the influence of budgetary participation on budget quality on top of the moderating role of environmental uncertainty on the said relationship. Design/methodology/approach The objectives of the current study were achieved through a survey conducted in 15 Iraqi states. Each state contains several municipalities. In total, 180 survey forms were disseminated to the
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The appearance of anti-corruption reporting in a developed market: UK evidence Journal of Financial Reporting and Accounting Pub Date : 2023-09-12 Musa Hasan Ghazwani, Mark Whittington, Ahmed Diab
Purpose This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry. Design/methodology/approach This study uses content analysis for data analysis with an ACD checklist developed to capture ACD in annual reports during the period 2003–2019. Findings The study found an increase in
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Do media coverage and audit quality of US companies affect their Environmental, Social and Governance transparency? Journal of Financial Reporting and Accounting Pub Date : 2023-09-12 Mouna Moalla, Saida Dammak
Purpose The purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating effect of media coverage on the relationship between audit quality and ESG transparency in the USA. Design/methodology/approach The sample consisted of US companies listed in the Standard and Poor’s 500 Stock Index
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Forensic accounting research around the world Journal of Financial Reporting and Accounting Pub Date : 2023-09-14 Peterson K. Ozili
Purpose This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting. Design/methodology/approach The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR. Findings The major thematic areas in the literature are fraud motivation, fraud consequences
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Determinants of litigation risk in the Jordanian financial sector: the role of firm-specific indicators Journal of Financial Reporting and Accounting Pub Date : 2023-09-15 Rana Taha, Noor Taha, Husam Ananzeh
Purpose This study aims to examine the impact of firm indicators on litigation risk in the Jordanian financial sector from 2017 to 2021, where the relationship between firm indicators and litigation risk in the Jordanian financial sector is a crucial area of research that can help financial institutions understand the factors that increase their probability of litigation risk. Design/methodology/approach
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Income smoothing through R&D management and credit ratings Journal of Financial Reporting and Accounting Pub Date : 2023-09-12 Sang Hyun Park, Sean Jung
Purpose Prior studies generally focus on income smoothing through discretionary accruals and document that managers have incentives to smooth earnings due to various reasons. This paper aims to focus on income smoothing through research and development (R&D) management and examine whether and how income smoothing through R&D management affects credit rating agencies’ perception of firm risk. Desig
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The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: evidence from Egypt Journal of Financial Reporting and Accounting Pub Date : 2023-09-12 Abdul Rahman Al Natour, Hamzah Al-Mawali, Hala Zaidan, Yasmeen Hany Zaky Said
Purpose This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection
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Preventing financial statement fraud in the corporate sector: insights from auditors Journal of Financial Reporting and Accounting Pub Date : 2023-09-11 Abinash Mandal, Amilan S
Purpose This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector. Additionally, this research explores the mediating effect of fraud awareness in elucidating the impact of ethical leadership and internal control systems on preventing financial statement fraud. Design/methodology/approach The
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Expanding financial inclusion in Indonesia through Takaful: opportunities, challenges and sustainability Journal of Financial Reporting and Accounting Pub Date : 2023-09-11 Salah Alhammadi
Purpose This study aims to investigate the relationship between financial inclusion and sustainable economic development in Indonesia by exploring the potential impact of Takaful. Specifically, the study seeks to examine the feasibility of leveraging Takaful as a means to foster financial inclusion and drive economic growth in Indonesia. Design/methodology/approach This study uses a qualitative analysis
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How management accounting practices integrate with big data analytics and its impact on corporate sustainability Journal of Financial Reporting and Accounting Pub Date : 2023-09-06 Abeer M. Abdelhalim
Purpose This study aims to investigate the relationships between big data analytics, management accounting practices and corporate sustainability and, more precisely, the impact of the integration between big data analytics and management accounting on corporate sustainability performance development. Design/methodology/approach A qualitative case study approach is used in this study with multiple
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COVID-19-related disclosures by listed firms in Vietnam Journal of Financial Reporting and Accounting Pub Date : 2023-08-29 Thanh Thanh Thi Hoang, Huu Cuong Nguyen
Purpose This paper aims to measure the COVID-19-related disclosure extent of listed firms in Vietnam and its associated factors. Design/methodology/approach The authors apply a previously developed reporting framework to evaluate the disclosures of 100 listed firms with the largest market capitalization on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2021. The disclosures were from integrated
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Corporate social responsibility and disclosure transparency Journal of Financial Reporting and Accounting Pub Date : 2023-08-29 John J. Wild, Jonathan M. Wild
Purpose This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years. The purpose is to understand how CSR ratings relate to the level of disaggregation in financial statement line items. The study considers additional factors, such as firm size and governance
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Applying Benford’s law to examine earnings management: evidence from emerging ASEAN-5 countries Journal of Financial Reporting and Accounting Pub Date : 2023-08-30 Loan Hoang To Nguyen, Tri Tri Nguyen, Thanh Vu Ngoc Le, Nghia Duc Mai
Purpose This study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam. Design/methodology/approach The authors follow Amiram et al. (2015) to measure deviations from Benford’s law of the first digits of numbers reported in financial statements. The authors use the Jones-modified performance-match
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Risk and performance disclosure during the Covid-19 pandemic: does ownership structure matter? Journal of Financial Reporting and Accounting Pub Date : 2023-08-29 Rihab Grassa, Mohammad Alhashmi, Rashed Rafeea
Purpose This paper aims to investigate whether risk-related information is associated with a higher level of performance disclosure (PerfD) in the annual reports during the Covid-19 pandemic. Additionally, this paper assesses if ownership structure plays a moderating effect on the relationship between RD and PerfD. Design/methodology/approach A content analysis technique to measure the risk information
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The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention Journal of Financial Reporting and Accounting Pub Date : 2023-08-29 Syed Waleed Ul Hassan, Samra Kiran, Samina Gul, Ibrahim N. Khatatbeh, Bibi Zainab
Purpose This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations. Design/methodology/approach Primary data were collected from 250 financial accountants, internal auditors and external auditors through
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The determinants of sustainability reporting: evidence from Saudi petrochemical companies Journal of Financial Reporting and Accounting Pub Date : 2023-08-24 Mohammad Q. Alshhadat
Purpose This study aims to investigate the determinants of sustainability reporting in the Kingdom of Saudi Arabia (KSA). Design/methodology/approach Twenty unstructured interviews were conducted to understand thoroughly the determinants and motivations of sustainability reporting among Saudi petrochemical shareholding companies. Findings This study finds that cultural aspects, compliance with international
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Board gender diversity and earnings management: what difference does gender quota legislation make in emerging market? Journal of Financial Reporting and Accounting Pub Date : 2023-08-25 Mohsen Anwar Abdelghaffar Saleh, Dejun Wu, Shadi Emad Areef Alhaleh, Nana Adwoa Anokye Effah, Azza Tawab Abdelrahman Sayed
Purpose This paper aims to examine the impact of board gender diversity (BOGD) following the adoption of gender quota legislation on earnings management (EM) in an emerging market, Egypt, whose cultural and economic conditions and institutional context are unlike most previously studied countries’ context. Design/methodology/approach The authors use ordinary least squares (OLS) regression to estimate
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Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector Journal of Financial Reporting and Accounting Pub Date : 2023-08-23 Esraa Esam Alharasis, Hossam Haddad, Mohammad Alhadab, Maha Shehadeh, Elina F. Hasan
Purpose This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques. Design/methodology/approach To collect the data
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The moderating effects of corporate governance and investment efficiency on the nexus between financial flexibility and firm performance Journal of Financial Reporting and Accounting Pub Date : 2023-08-22 Wei Wu, Fadi Alkaraan, Chau Le
Purpose Financial flexibility, investment efficiency and effective corporate governance mechanisms have been issues of concern to stakeholders. Yet, little empirical evidence on the combined moderating effects investment efficiency and corporate governance mechanisms on the nexus between financial flexibility and firm performance. This study aims to address this gap and extend the extant literature
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How big data features drive financial accounting and firm sustainability in the energy industry Journal of Financial Reporting and Accounting Pub Date : 2023-08-18 Mohsen Ebied Abdelghafar Younis Azzam, Marwa Saber Hamoda Alsayed, Abdulaziz Alsultan, Ahmed Hassanein
Purpose This study aims to scrutinize the relationship between the perception of big data (BD) features and the primary outcomes of financial accounting. Likewise, it explores whether financial accounting practices moderate the relationship between BD features and firm sustainability. Design/methodology/approach The study used a questionnaire survey based on the Likert scale for two distinct groups