Research Question- Does the effect of accounting information system (AIS) utilization on financial performance vary under different conditions of information quality? Motivation- In spite of the growth of literature on AIS adoption, what drives its utilization and the performance implications is...

Research question- How accounting research can address the relevant issues of inclusivity, circularity, and technological transformation? Motivation- This editorial introduces a Special Section addressing inclusivity, circularity, and technological transformation. The Special Section aims to...

Research Question- Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies' growth opportunities? Motivation- Attract the attention of policy makers to design appropriate governance mechanisms for emerging countries in general and...

Motivation- The relationship between ESG factors and sustainability is a widely debated topic in the literature, but to our knowledge, there is a gap concerning the investigation of links between groups formed with ESG and other sustainability concepts, such as corporate social responsibility...

Research Question- How have the Big Four accounting firms taken advantage of impression management in reacting/responding to the public scrutiny regarding Carillion plc's collapse? Motivation- Despite the contribution of previous research through narrative analysis domains, the conceptualisation...

Research Question- What is the impact of the CEO's entrenchment on the financial communication quality in the French context? Motivation- In fact, it is important to study the different characteristics of the CEO, which can facilitate the entrenchment and their effect on the quality of financial...

Research Question- What is the impact of domestic and international uncertainty shocks on the relationship between book value, earnings, and stock price? Motivation- We refer to the prior research on the value relevance of accounting information (Dunham & Grandstaff, 2021) which offers valuable...

Research Question- Does Gender Diversity positively or negatively affect the non-financial information on ESG? Motivation- This research explores the connection between ESG and the synthesis of the Board of Directors. More explicitly, we explore if the board's Gender Diversity improves...

Research Question- Can firm performance moderate the relationship between tax avoidance and firm risk in the French context? Motivation- Previous studies have investigated the impact of tax avoidance on corporate risk, yet consensus remains elusive. These discrepancies suggest that findings may...

Research Question- What is the perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulations? Motivation- The motivation of this research is supported by the existence of a gap in the specialised literature: the perception of the interested...