Research Question - Is there a gap in research preferences on disruptive technologies between academia and practitioners? Motivation - Disruptive technologies in accounting represent a new evolutionary phase of accounting impacted by emerging technologies that are part of industrial revolution...

Research Question - How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the COVID-19 conditions? Motivation - We aim to provide new accounting perspectives for using big data techniques in business...

Research question - This study investigates and analyzes the influence of earnings management on audit report lag. It also intends to develop a thorough understanding regarding the mediating effect of audit risk on this relation. Motivation - The outcomes of this paper will help to bridge the...

Research Question - How do firms approach their cybersecurity disclosure obligations, especially for those who experienced a cyber-attack? Prior research has found that year-after-year modification on textual disclosures adds more appreciable information that makes it more relevant. But do firms...

Research Question - Do external auditors in the United Arab Emirates (UAE) perceive the ease of use and usefulness of Machine Learning (ML)? Motivation - This study aims to investigate external auditors' perceptions of the ease of use and usefulness of Machine Learning in auditing in the UAE. In...

Research Question - The objective of this article is to help external auditors resume their activities and enhance their foresight strategy. Specifically, it aims to identify variables that contribute to improved auditors activities primarily post-COVID. Motivation - In light of the challenges...

Purpose - The purpose of this paper is to investigate the impact of the International Financial Reporting Standards (IFRS) adoption and corporate governance mechanisms (e.g., Board characteristics and Audit Committee (AC) characteristics) on Audit Report Lag (ARL) in an emerging country, named...

Research Question - Does financial distress, sustainability report disclosures, and firm size have an effect on earnings management? Motivation - Researchers want to know the effect of financial distress, sustainability report disclosures, and firm size on earnings management. Idea - The purpose...

Purpose - The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010). Extensive efforts are made for convergence between Government Accounts (GA) and National...

Research Question - Does public country by country reporting (CbCr) deter multinationals' tax avoidance practices operating in extractive industries? Motivation - Public CbCr has already been implemented for two specific sectors, namely the financial and extractive sectors. Prior studies have...