Purpose: The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices. Design/methodology/approach: Following a systematic method, the sample literature of 135 studies was collected from the Scopus...

Purpose: This study aims to examine the effect of the audit committee characteristics on forward-looking disclosure. Design/methodology/approach: The characteristics of audit committee that examined are audit committee expertise, audit committee meeting frequency and audit committee size. To...

Purpose: This study aims to investigate the earnings management practices of the listed manufacturing firms in Bangladesh and assess the impact of corporate governance mechanisms on such earnings management behavior. Design/methodology/approach: The study applies the real earnings management...

Purpose: This study aims to examine the effect of sustainability reporting on market value growth (MVG) of quoted companies in Nigeria. The corporate reporting system has evolved, and this study examined how it influences the perception of investors. Design/methodology/approach: This study...

Purpose: Blockchain looks to be the next step of technology transformation and would redesign the business landscape. It is expected to have an impact on business methods in the next few years; which add new challenges and complexity to the accounting and assurance profession. This paper aims...

Purpose: The purpose of this study is to analyze the CEO compensation sensitivity to firm performance, termed as the pay-for-performance sensitivity (PPS) in the Tunisian context and to test the robustness of this relationship when corporate governance (CG) mechanisms are considered....

Purpose: The purpose of this study is to examine the effects of non-commercial banking institutions’ simultaneous holdings of equity and debt in the same firm (hereafter, dual holdings) on financial covenants in debt contracts. Design/methodology/approach: By using the DealScan database, this...

Purpose: The purpose of this study is to examine the individual and combined effect of managerial ownership and external audit quality, as two control mechanisms, on earnings management. Design/methodology/approach: This study applies ordinary least squares estimates on fixed-time effects panel...

Purpose: The purpose of this study is to investigate R&D investments in family firms. Design/methodology/approach: The socio-emotional wealth (SEW) perspective, considered as a dominant paradigm in the family business field, is the theoretical framework used to report different behaviors...

Purpose: This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals. Additionally, this study aims to examine whether board independence moderates the relationship between CEO duality and...