Research Question: The study investigates the impact of liquidity on bank profitability following implementation of the Basel III regulations. Motivation: The theoretical framework of the paper draws upon previous research (Athanasoglou et al., 2008; Arif & Nauman Anees, 2012 and Dietrich et al.,...

Research question: The objective of this research is to develop a reliable and valid measurement scale for releasing new cultural attributes based on social psychology concepts and apply them afterwards in the accounting field. Motivation: Migration to International Accounting Standards Board...

Research Question: This study will explore how private sector financial management technologies (specifically, risk management system, fraud and corruption control system and internal audit) become embedded in a selected public sector organisation. Motivation: The motivation for this study is to...

Research question: Utilizing the tenets of oligopoly competition that is a well-known type of imperfect rivalry, this study is interested in building a financial theory of inter-company price or pricing (ICP) economics and documenting its direct affinity with corporate financial reporting in...

Research Question: What determinants drive the entrepreneurial intentions of students enrolled in accounting master programs: entrepreneurial competencies, family and friends support or entrepreneurial education? Motivation: The current research purpose is to explore to what extent the...

Idea generation is easy but getting a refined and organized form for that idea is a complex process. This letter outlines the utilization of Faff (2018) pitching research framework for developing a personal original pitch. The pitching research template is intriguing as it helps young...

Research Question: Does the effective focus on values, ethics, and attitudes will lead financial accountants to the real management of earnings? Motivation: The authors indicated that the market needs to develop a strategic plan for ethical learning by a committee of financial and academic...

Research Question: Do the Bangladeshi business entities concern about the extreme climate change vulnerability of the country? How do they deal with the climate change issues in their corporate reporting? Motivation: As per the Climate Change Vulnerability Index 2014, Bangladesh is one of the...

Research question: Is there a link between the type of report that a company publishes and its financial performance? Motivation: I draw on previous research that analyses the impact of integrated reporting on the firm's valuation (Arguelles et al., 2015; Lee & Yeo, 2016; Barth et al., 2017; Zhou et al., 2017;...

Research question: Identify the significant determinants of the quality of joint audit in the context of Tunisian companies. Motivation: Few studies have been conducted on the determinants of the quality of the joint audit in the Tunisian context. Thus, our study aimed to fill this gap. Idea:...