Research Question- Does internet finance, measured by P2P lending and third-party payment, affect bank profitability? Motivation- Prior studies have focused on the adoption, development, determinants, acceptance, risks and customer satisfaction using data from developed markets, while the impact...

Research Question- To what extent does the disclosure of non-financial information by companies listed on BSE after the adoption of the EU directive lead to a decrease in the use of earnings manipulation techniques? Motivation- In line with the Sustainable Development Goals (SDGs) developed by...

Research Question- What's the extent voluntary and timely disclosure of environmental information could be explained by the corporate governance? And what's the extent can the media exposure affect the relationship between corporate governance and the quality of disclosure of environmental...

Research Questions- As an output of double-entry bookkeeping practices, when were the balance sheets first seen in Ottoman Empire? What factors (people, legislation, internationalization, etc.) impacted the layout or format of the balance sheets until the Capital Markets Law was enacted in 1982...

The pitch template introduced by Faff (2015; 2021) has become increasingly popular in academic research. Therefore, this paper aims to offer readers new ideas about a more time-efficient and easy-to-understand way of exploring a new research area and topic through a reverse engineering approach. The...

Research Question- What are the determinants that may affect the choices of permanent accounting options adopted by European groups during the transition to IAS/IFRS standards? Motivation- 2005 was the year of the changeover to international standards in Europe. One of the difficulties and one...

Research Question- How do firms behave after significantly missing or exceeding analysts' earnings estimates in terms of managing earnings and avoiding taxes? Motivation- Prior research provides strong evidence suggesting that managers are motivated to perform at or above analysts' expectations...

Research Question - Are the bibliometric indicators included in the Journal Citation Reports (JCR) and the academic criteria in the Economics domain relevant from the point of view of the assessment of the quality of the research activity? Motivation - This study is motivated by the fact that...

Research Question - This study explores the impact of task interruptions on audit quality in Tunisia. Our research aimed to find out how Tunisian auditors felt about task interruptions and how they affected the quality of their assessment. Motivation - Our research question aims to clarify the...

Research Question- We investigate the relationship between information technology (IT) capability and firm performance of US firms during 1989-2012. Motivation- We identify the model misspecification and estimation problems in Santhanam and Hartono (2003), Chae et al. (2014), Choi and George...