The study’s purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in Egypt. From 2016 through 2020, the sample consisted of...

Purpose This study elucidates the interactive relationship of sustainability assurance (SA) quality with corporate environmental sustainability performance (CESP) and firm value and explores the moderating impact of CESP on the SA quality–firm value relationship. Design/methodology/approach...

Businesses have focused on using key opinion leaders (KOLs) to reach their target customers because their use of technology and social media is more and more increasing. KOLs not only interact directly with potential customers but also influence their needs through reviews or testimonials, which...

Purpose - Construction projects are fraught with hazards that have a detrimental impact on schedules, estimates, and quality. The project execution phase exposes contractors to internal and external hazards, either implicitly or explicitly. A project's achievement is contingent on the proper...

The primary aim of this study is to examine the moderating effect of corporate tax risks on the relationship between tax savings and firm value. A quantitative approach is utilized in this study. A total of 1813 firm-year observations from companies listed on the Indonesia Stock Exchange (IDX)...

Purpose The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating variable on European Environmental, Social, and Governance (ESG) companies. Design/methodology/approach The authors...

The purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the variables. Multistage sampling methods were used to select the...

Purpose The purpose of this paper is to investigate the moderating role of cultural factors (concern for face and stability of attribution) in the relationships among service recovery quality, postrecovery satisfaction and repurchase intention. Based on the politeness theory, this paper proposes...

Purpose The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Design/methodology/approach To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using...

Purpose This study aims to examine how the effect of gender on entrepreneurial growth aspirations is moderated differently by individual resources (human and financial capital) compared to those within the social environment (availability of entrepreneurial knowledge and role models)....