Research Question- What's the extent voluntary and timely disclosure of environmental information could be explained by the corporate governance? And what's the extent can the media exposure affect the relationship between corporate governance and the quality of disclosure of environmental...

Research question - This study investigates and analyzes the influence of earnings management on audit report lag. It also intends to develop a thorough understanding regarding the mediating effect of audit risk on this relation. Motivation - The outcomes of this paper will help to bridge the...

Research Question - The objective of this article is to help external auditors resume their activities and enhance their foresight strategy. Specifically, it aims to identify variables that contribute to improved auditors activities primarily post-COVID. Motivation - In light of the challenges...

Research Question- To what extent can governance mechanisms (audit committee and board of directors) affect the relationship between dividend policy and earnings management? Motivation- The majority of the literature has showed that dividend policy can influence earnings management. However, the...

Purpose - A separate study of the different behavioral biases does not allow for a full understanding of the complexity and stability of the heterogeneity of beliefs. Therefore, through a more global view of these anomalies, the authors wish to show that they can converge on a single concept,...

Purpose - The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM). Design/methodology/approach This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It...

This study examines linkages between information and communication technology (ICT) dynamics, inequality and poverty in order to establish critical masses of poverty and inequality that should not be exceeded in order for ICT dynamics to promote gender inclusive education in 57 developing...