Research Question - Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation - Impact of structural attributes of a country along with firms' characteristics on economic entities' accounting policy decisions. Idea - Firms'...

Research Question - How will the Substance-over-Form (SoF) 'organism' survive, mutate and develop in a new and unfamiliar 'environment'? Motivation - Our study is motivated and inspired from a previous study published by Alexander et al. (2018) on "philosophy of language and accounting"....

Research Questions - Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation - A number of studies looked into the hierarchy of earnings thresholds based...

Research Question - This paper aims to answer whether the Key Audit Matters (KAMs) Signaling Corporate Bankruptcy and investigate auditor responsibility versus the lack of auditing standards, and examine whether the disclosure of the KAMs by independent auditors enhances the prediction of...

Research Question - What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic? Motivation - The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting...

This letter's main objective is to provide a unique insight into an application of the "pitching research" framework by Faff (2015,2021). In particular, it shows how the framework can be useful to help young researchers write concise academic literature even after they have come up with their...

As a "research-enabled" undergraduate student, I approached Professor Faff about opportunities for research projects. Recognizing that I had only limited research exposure, he devised a program of incremental learning, based on his "pitching research" framework (Faff, 2015,2021). Under close...

Research Question - Does the effect of selected board characteristics is contingent on the level of environmental disclosure by European firms. Motivation - Sustainable development is based on a vision where the protection of the environment, social progress and economic efficiency are...

Research Question - What is the impact of the Lebanese crisis on the financial auditing mission, mainly during assessing and reporting fraud and going concern risk? Motivation - So far, the academic research covering the Lebanese crisis is still rare. Hence, the spillover of the financial...

Research Question - What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management? Motivation - A number of studies have...