Purpose: International Integrated Reporting Council is in its 10th year of establishment and the integrated reporting (IR) framework released in 2013 was under revision in the year, 2020. Despite some significant developments in the past 10 years, the authors know very little about the...

Purpose: This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981. Further, this study intends to highlight specificities of the Tunisian context during this period, focusing on...

Purpose: The purpose of this study is to explore the social and collective foundations of the auditor’s judgment and specifically highlights that the dialogical dimension of auditors’ judgment is founded on both their interactions with their auditees and their interactions with their...

Purpose: This study aims to examine the role of institutional investors in improving board diversity for the companies in which they invest (investee companies) using evidence from corporate board characteristics across the globe. Additionally, this study also investigates the association...

Purpose: The purpose of this paper is to determine managerial perception on social and environmental performance and its effect on financial performance in the Indian banking industry. In addition, the study tests moderating role of gender and experience of bank managers in influencing the...

Purpose: This paper aims to examine the effect of different modes of equity ownership structure in unconditional conservatism of financial reporting for non-financial listed companies in Egypt. Design/methodology/approach: Using a large sample of Egyptian non-financial listed companies for the...

Purpose: This study aims to examine the impact of corporate attributes on integrated reporting quality of top 100 listed firms in South Africa. Design/methodology/approach: With a sample of the top 100 listed firms in South Africa, this paper drew insights from the legitimacy and stakeholder...

Purpose: The purpose of this paper is to shed light on the effect of tax avoidance on corporate social responsibility performance. It also investigates whether audit quality affects tax avoidance practices by socially responsible performance. Design/methodology/approach: Based on a sample of...

Purpose: The main purpose of this study is to investigate the effect of investor sentiment on accounting conservatism in listed companies in the Tehran Stock Exchange (TSE). Design/methodology/approach: In this paper, two models of Ball and Shivakumar (2006) and Basu (1997) have been used for...

Purpose: This study aims to examine the preference for earnings management (EM) strategies according to business strategies, namely, cost leadership strategies and differentiation strategies, Design/methodology/approach: This study analyzed 262 samples of manufacturing and service companies...