Purpose The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market. Design/methodology/approach The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period...

Purpose This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated about 80,000 private sector entities to publicly disclose their annual financial statements....

Purpose This study aims to investigate the effect of the ownership structure types on the indicators of the external audit quality, in the light of the weak legal protection of the shareholders. Design/methodology/approach This study used the panel data of 94 listed Jordanian companies from...

Purpose: This study aims to examine the impact of corporate tax aggressiveness on future stock price crash. It also tests the impact of corporate tax aggressivness in predicting stock price crash for a two-year forecast window. Design/methodology/approach: The study sample consisted of 1,169...

Purpose: This paper aims to recommend a framework that serves as a practical work tool for conducting risk-based Shari’ah audit (RBSA) in Islamic financial institutions (IFIs). Design/methodology/approach: Qualitative research method was used through critical in-depth content analysis of...

Purpose: This study aims to ascertain the mediating effect of organisational commitment (OC) on the linkage between task performance (TP) and job satisfaction (JS) of accountants. Design/methodology/approach: Primary data was collected through a structured questionnaire administered to...

Purpose: This study aims to examine and compare the current waqf governance practices in waqf institutions in Malaysia. Design/methodology/approach: This paper reviews professional documents and literature to propose a new and practical waqf governance measurement. Waqf governance measurements...

Purpose: This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated Reporting Framework (IIRF). Design/methodology/approach: Based on a comprehensive checklist developed on the...

Purpose: This study aims to investigate the valuation accuracy of Malaysian initial public offerings (IPOs) by using price-multiple methods. Design/methodology/approach: Cross-sectional data including 467 IPOs listed on the Malaysian stock exchange were used for the period of 2000–2017. This...

Purpose: This paper aims to examine firm characteristics and ownership structure determinants of corporate social and environmental voluntary disclosure (CSEVD) practices in Saudi Arabia to address the paucity of research in this field for Saudi listed firms. Design/methodology/approach: The...