Research Question - Can the F-Score predict the stock market returns in the cross section of international stock markets? Motivation - The majority of the literature, in the area of the F-Score metric, has examined whether it can be used to predict future financial profitability, the...

Previous studies on companies listed on the Bucharest Stock Exchange (BSE) revealed that most of these entities do not meet the new corporate governance requirements about independent directors, Audit Committee members and the general recommendations of transparency. Companies that apply a lower...

Facing the digital era challenge, the accounting profession is implied in its renewal process aiming at responding in an adequate manner to the companies' and society's continuous changing requirements. The paper emphasizes the impact of the information technology on the accounting profession...

The development of accounting system and practices in a country is a reflection of its economic development as well as legislative process. Turkey has not been an exception. Its economic development has led the accounting practices to change from tax and state oriented towards international...

Research question: This research aims to: 1. Determine which corporate governance mechanisms are most relevant in constraining earnings management and 2. Explain whether differences in results found in previous literature are attributable to moderating effects related to the legal system (common...

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application to 2014. This research has two primary purposes. The...

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified...

This paper examines the satisfaction of the users of Activity-Based Costing (ABC) of Moroccan companies. Relying on the Importance Performance Analysis (IPA) tool, we attempt to analyze the importance and the performance that ABC uses to identify strengths and weaknesses; and therefore, develop...

Enterprises that use simplified accounting can provide less information to lenders, thereby possibly hampering risk analysis. In this paper I investigate whether simplified accounting is a barrier for Polish Small and Medium-sized Entities (SMEs) enterprises to access financing resources, or...

This pitching research letter (PRL) applies the pitching research framework developed by Faff (2015, 2019) to refine a research idea on corporate governance and earnings management. The PRL introduces the pitcher and then presents details of her application of the framework. This is followed by...