Purpose: The study aimed to examine the effect of corporate governance mechanisms on the performance of Egyptian firms listed in the Egyptian Stock Exchange (EGX) between 2014 and 2016. Design/methodology/approach: We relied on agency theory and resource dependence theory to generate testable...

Purpose: The study aims to deepen the understanding of why risk management principles are circumvented, thereby contributing to transgressions in public procurement for South African state-owned enterprises (SOEs). A deeper understanding of why risk management principles are circumvented is...

Purpose: This study aims to investigate two important research questions. First, this research examines the impact of real earnings management on investment inefficiency of the non-financial listed firms in Pakistan. Second, this research further explores the moderating role of short-term debt...

Purpose: This study investigates the perception of professionals in the field of accounting, and those associated with forensic auditing, about the knowledge and skills, experience and technique that a forensic auditor should possess to provide high-quality services in fraud detection. The...

Purpose: Due to the mixed evidence regarding politically connected (PCON) firms and voluntary disclosure, the authors seek to investigate the direction of the association between Brazilian PCON firms and their level of information disclosed in the fight against corruption. This study is...

Purpose: This paper investigates the role of board independence in determining the relationship between firm ownership and auditor choice. Design/methodology/approach: The research uses a logistic regression to test the direct and indirect effects of ownership structure on the decision to hire...

Purpose: This paper aims to examine the extent to which real earnings management (REM) is used in Jordan to meet zero or previous year's earnings, and how this impacts the subsequent operating performance of Jordanian firms. Design/methodology/approach: The study used a sample of 98 Jordanian...

Purpose: The purpose of this research is to contribute to knowledge-building on microenterprises in emerging economies, by assessing the determinants that drive their use of accounting systems. Design/methodology/approach: A probabilistic model was developed to determine the likelihood that a...

Purpose: The present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in an emerging economy (Tunisia). Design/methodology/approach: An exploratory research was conducted using a...

Purpose: The main aim of this study is to examine the effect of investment in outside governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and external audit fees (AFEE), on real earnings management (REM) in an emerging market in the Southeast Asia region,...