Research Question: This study investigates whether corporate information opacity affects the association between family ownership and cost of capital. Motivation: Firms' ownership structure has been identified as a major factor that affects their cost of capital. Idea: Corporate transparency...

Research Question: One of the aims of this paper is to examine accounting conservatism using a robust set of data collected from the recent years to better understand how accounting conservatism affects the relations between stock returns and accounting variables. Motivation: Financial reporting...

Research Question: How are post-privatization corporate narratives used by the companies in framing their financial performance? Motivation: This research departs from previous literature that scrutinized the use of narratives in the context of corporate privatizations (Craig & Amernic, 2008)....

Research Question: Whether the adoption of IFRSs has led to the harmonization and comparability of Baltic listed companies' cash flow statements? Motivation: Baker and Barbu (2007) have marked that the adoption of IFRSs in EU is the new phase of international harmonization. However, IFRSs still...

Research Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of internal auditing? Motivation: Extant...

In Western countries, there is a growing number of children raised by same-sex couples. The meaning of the term "family" has been evolving over the past decades, as well as the meaning of "family business". Based on the Faff's (2015) pitching research template, we present a pitch related to the...

This pitch letter summarizes my personal reflections of employing the pitching research template created by Faff (2015, 2018) to my PhD research topic. It explains how the template guides the author to articulate and conceptualize a research idea critically, clearly, systematically and...

Research Question: Do Polish and British accounting professionals interpret verbal probability expressions (VPEs) differently when presented with identical excerpts from IFRS? Motivation: Our research has been motivated by the ongoing debate of consistent interpretation of VPEs. The major...

Research Question: The primary purposes of this paper are to compare the emotional intelligence levels of Americans and Indians and explore the potential impacts of these differences in the offshoring relationships. Motivation: The continued growth of the Indian economy and its legions of...

Research question: What is the general profile of countries adopting IPSAS in accounting, institutional and economic terms? Motivation: IPSAS are perceived as the benchmark of public sector's accounting standardization. Their adoption becomes highly promoted by several institutional...