Purpose: This study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country. Design/methodology/approach: This study extends the application and contribution of a...

Purpose: The purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow. Design/methodology/approach: The study's sample consists of 202 company-year observations from 51...

Purpose: This paper explores how technical constructions of audit practice are influenced by mandatory audit firm rotation (MAFR) regulations. The paper responds to calls for additional research on how external regulation influences audit quality and supplements the predominately quantitative...

Purpose: The study explores the use of professional investor relations (IR) practices in South African (SA) listed companies to understand which theories may be responsible for IR's adoption and growth in South Africa, an emerging economy. Therefore, this study evaluates shareholder value...

Purpose: The research aims to investigate the moderating role of secrecy culture on the effect of tax enforcement on the likelihood that private firms hire external auditors. Design/methodology/approach: The study generates more than 70,000 observations from 83 country-years from the World Bank...

Purpose: The purpose of this study is to examine the influence of earnings management during initial public offerings on the listing day returns. Design/methodology/approach: The study collected data for 511 Indian IPOs that came between April 2003 and March 2019 for calculating earnings...

Purpose: The purpose of this study is to explore the internal audit actors and stakeholders' perceptions of the IA status in Iranian companies, and those actors and stakeholders' roles in shaping the current situation of IA in Iran. Design/methodology/approach: This paper uses the interpretive...

Purpose: Drawing on new public management (NPM) theory and institutional theory, this research examined the direct and indirect effects of an innovation-oriented culture on organisational performance as measured based on financial reporting quality and accountability. The investigation involved...

Purpose: The authors investigate the impact of disclosure tones and financial risk on the readability of annual reports in the banking sector. The authors also examine the moderating effect of banks' financial risk on the tone–readability relationship. Design/methodology/approach: This study...