Research Question- Can a bidirectional link be established between earnings management and tax avoidance? Motivation- The relationship between tax avoidance and earnings management has been a subject of significant scholarly interest, yet it remains inconclusive and context-dependent. Idea- This...

Research Question- What is the impact of professional skepticism on auditors' judgment across varying levels of control risk? Motivation- Professional skepticism has attracted the attention of various regulators, practitioners, and researchers. However, the empirical results of previous studies...

Research Question- What are the dominant themes in the existing literature and future research patterns in the field of risk management and internal audit? Motivation- With the evolution of the concepts of risk management and internal audit starting from early 21st century there is a significant...

Research Question- Has IFRS adoption improved the value-relevance of financial statement figures in Nigeria? Motivation- The informativeness of the reported earnings, book values, and cash flows depends on the accounting standards used in preparing the financial statements. IFRS is a global set...

Research Question- What are the effects of the evolutions in tax and financial reporting regulations on the book-tax relationship in the case of Romanian listed companies; is the de jure trend towards a disconnection confirmed, and what findings can be made from a de facto analysis based on the...

Research Question- What are the determinants of audit report delay (ARD) among publicly traded firms in Saudi Arabia? Motivation- The motive to investigate audit report delays (ARD) in the Saudi context is driven by the critical need for timely disclosure of financial information. In emerging...

Research question- Does technostress have an impact on burnout and turnover intentions among auditors? And does segmentation mindset moderate the relationship between technostress and turnover intentions? Motivation- Technostress became omnipresent in various occupations. Focusing on auditing...

Research Question- How does the IPSAS application affect Accountability and government effectiveness in Nigeria? Motivation- Inadequate disclosure of public account information has made a mess of public resources management regarding accountability and government effectiveness, necessitating...

Research Questions- What are the perceptions of Algerian accounting professionals regarding the qualitative characteristics of accounting information after International Financial Reporting Standards (IFRS) adoption in financial accounting system (FAS)? Do different accounting professional...

Research Questions- What was the state of accounting information systems (AIS) faculty in accounting programs of US universities and colleges (hereafter, institutions) at the peak of Dotcom? What can the artificial intelligence (AI)-era accounting education learn from its Dotcom experience?...