Purpose – The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without...

Purpose – The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to determine whether managers in firms with political connections are more likely to hire auditors of low...

Purpose – This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected that CSR plays a substitute role for governance mechanisms in reducing information asymmetry....

Purpose – The purpose of this paper is to investigate the relationship between green management and environmental performance. This was accomplished by considering each operational element, including the supply and acquisition of upstream materials, research and development, manufacturing and...

Purpose: This paper aims to examine the association between gender composition of joint auditor pairs and the quality of reported financial information. More specifically, the authors attempt to assess whether and how these gender compositions affect the client firms’ earnings management...

Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure. Design/methodology/approach – A qualitative research approach is employed. Data...

Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's institutional structure. Design/methodology/approach – Geographic proximity, cultural affinity and integrated...