Purpose: Drawing on new insights from the experiences and perspectives of a prominent reporting client and its assurance team, the purpose of this paper is to explore the question: what are challenges to the legitimacy of corporate social responsibility (CSR) reporting and assurance?...

Purpose: The recent economic and political focus on rising income inequality and the extent of government intervention into pay policies has renewed the interest in executive compensation. The purpose of this paper is to examine the impact of changing regulatory landscapes on executive pay and...

Purpose: In accounting and finance, researchers have used many ways to detect manager’s fraud risk. Until now, many researchers have used some data mining methods in these two fields to detect this risk. The purpose of this paper is to compare the precision of two data mining methods in...

Purpose: The purpose of this paper is to examine how corporate social responsibility (CSR) reporting influences leverage ratios. In particular, this paper aims to determine whether firms with higher CSR disclosure scores have better access to debt financing. Design/methodology/approach: This...

Purpose: The purpose of this paper is to extend the slippery slope framework by exploring different dimensions of compliance quality and tax minimisation under different tax climate manipulation by groups. Design/methodology/approach: The authors run a random assignment of tax climate...

Purpose: The purpose of this paper is to investigate whether banks use commission and fee (CF) income to manage reported earnings as an income-increasing or income smoothing strategy. Design/methodology/approach: The authors employ the regression methodology to detect real earnings management....

Purpose: The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received as mandated by Statement of Financial Accounting Standards (SFAS) No. 116....

Purpose: The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil. Design/methodology/approach: The research data were collected via survey...

Purpose: The purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). Specifically, this paper analyzes to what extent the diagnostic and interactive uses of QCI contribute to improve quality-related learning....

Purpose: The purpose of this paper is to empirically investigate how audit quality affects the cost of equity (COE) defined benefit pension risk relation. As an antecedent to these tests, this study first uses implied COE measures and their pension intensity risk predictors to examine the...