Research Question- Do firm characteristics affect compliance with IFRS 15 mandatory disclosures? Motivation- IFRS 15 became mandatory for annual periods beginning on or after January 1, 2018. It introduces new revenue recognition rules compared to the legacy standards and sets extensive...

Research Questions- In what ways does the corporate governance scorecard (CGSC) and internet reporting intersect with audit quality? To what extent do technological advancement and auditor qualifications moderate the association between internet reporting, corporate governance (CGSC), and audit...

This pitching research letter (PRL) applies the systematic 2-page pitch template developed by Faff (2021, 2015) to organise a future PhD research topic regarding the effects of heatwaves on antimicrobial resistance and public health. By adhering to the template, it helps researchers to extract...

Research Questions- 1) To what extent does the combined use of accrual-based and cash-based ratio analysis provide comprehensive insights into a company's solvency, liquidity, profitability and efficiency? 2) Does the combined accrual-based and cash-based ratio analysis help in revealing...

Research Question- How is the accounting profession engaging with digitalization for delivery of services? How is digital transformation of accounting firms impacted by the Covid-19 outbreak? Motivation- Nowadays information and communication technologies are vital for companies to carry out...

The pitch template initiated by Faff (2015, 2021) is employed in this pitching research letter (PRL) for my PhD research topic. It not only facilitates a systematic approach for researchers to articulate a research idea critically but also aids new PhD students and novice researchers in...

Research Question- What variables affect the days to financial close for corporations? Motivation- The tightening of reporting deadlines, new disclosure requirements such as using XBRL, and ever-increasing demand for high-quality financial information have increased attention to the financial...

Research Question- What are the motives for adopting ERP in the case study firm, and its benefits and challenges? How has ERP got implicated in management accounting? Motivation- Organisations implement ERP systems expecting various benefits. Rather than being a mere technological exercise, such...

Research Question- Does Covid-19 crisis moderate significantly the relationship between mandatory International Financial Reporting Standards (IFRS) adoption and economic growth in developing countries, especially in the MENA (Middle East and North Africa) region and SSA (Sub-Saharan Africa)...

Research question- What are the effects of non-financial reporting (NFR) for companies and stakeholders? Motivation- We draw on previous research that examines the effects and limitations of the Non-Financial Reporting Directive on key stakeholders. Idea- This article investigates the increasing...