Purpose: The purpose of this paper is to examine the effect of choice of accounting standards on the value relevance and accrual quality of reported earnings and book values under International Financial Reporting Standards (IFRS) versus US Generally Accepted Accounting Principles (GAAP)....

Purpose: This study aims at providing a proof of the factors associated with sustainability assurance demand by French companies. Design/methodology/approach: This research used panel data methodology. Findings: The study results demonstrate that institutional ownership and the presence of...

Purpose: There is a few studies about stickiness and changes in audit fees. In previous studies, researchers focused on fees behavior, which is expected to change in the short term, regardless of mentioning stickiness of fees and its possible changes. In this study, the authors investigate...

Purpose: The purpose of this paper is to investigate the impact of board composition on the level of corporate internet reporting (CIR) practices. Design/methodology/approach: This study uses content analysis to examine the CIR practices of 140 Indian companies selected from the Bombay Stock...

Purpose: This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting information quality. Design/methodology/approach: This paper uses a sample of 329 banks across 29 countries...

Purpose: This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain patterns regarding disclosure practices across a sample of reporting entities. Design/methodology/approach: The...

Purpose: The purpose of this study is to investigate whether a country’s ownership concentration affects the financial reporting quality in a cross-country setting. Design/methodology/approach: This paper uses six accounting and auditing indicators to construct a comprehensive index to...

Purpose: This study aims to examine the role of principal–principal (P–P) agency conflict in shaping the information environment of firms in China. Moreover, it investigates whether audit quality and analyst following play any role in moderating the effects of P–P agency conflict....

Purpose: This paper aims at studying earnings management phenomenon in its wider social and economic context to get better understanding for the following points: whether there is “one-size-fits-all” earning management approach which can be widespread applied among nations and whether the...

Purpose: The purpose of this paper is to investigate the internal control disclosure (ICDISC) practices in South Asia and compare those disclosure practices across enforced setting (India) versus comply or explain setting (Pakistan and Bangladesh). Further, whether the audit firm size moderates...