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The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country

Gamra, Souha Ben; Hamza, Fadhila; Borgi, Hela - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 604-630

(IFRS) adoption and corporate governance mechanisms (e.g., Board characteristics and Audit Committee (AC) characteristics … results indicate that ARL has significantly increased after the IFRSs' adoption. This result may imply that IFRS adoption … leads to a need of adaptation process. It may support the need for more training and IFRS education in Saudi Arabia …

Persistent link: https://www.econbiz.de/10015196179

Modernisation of public sector financial reporting systems in Europe: Challenges and milestones

Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16

Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....

Persistent link: https://www.econbiz.de/10011937462

Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US

Amar, Anis Ben; Turki, Islem - In: Journal of Accounting and Management Information … 21 (2022) 3, pp. 373-396

Research Questions - Does the hierarchy of earnings thresholds differ between accounting systems? Does a temporal shift occur in the hierarchy of the earnings thresholds associated with earnings management? Motivation - A number of studies looked into the hierarchy of earnings thresholds based...

Persistent link: https://www.econbiz.de/10015195906

Uncertainty, Financial Reporting Quality and Accounting Enforcement: Evidence from The European Union

Mos, Catalin - In: Journal of Accounting and Management Information … 23 (2024) 3, pp. 616-642

Research Question- What is the impact of uncertainty on the quality of financial reporting in the European Union and whether accounting enforcement is a critical factor? Motivation- The advances made by the European Union (EU) in the field of financial reporting have shown the commitment to...

Persistent link: https://www.econbiz.de/10015195929

Responsible Governance and Environmental Disclosure Quality: The Moderating Role of Media Exposure and Media Legitimacy

Jamoussi, Marwa Moalla; Jarboui, Anis - In: Journal of Accounting and Management Information … 22 (2023) 2, pp. 225-259

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...

Persistent link: https://www.econbiz.de/10015195966

Independent Financial Expert Members on Audit Committees, Earnings Management and The Role of Female Directors

Amar, Anis Ben; Sayadi, Nourhen - In: Journal of Accounting and Management Information … 21 (2022) 1, pp. 5-24

Research Question - What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management? Motivation - A number of studies have...

Persistent link: https://www.econbiz.de/10015195977

Machine Learning and External Auditor Perception: An Analysis for UAE External Auditors Using Technology Acceptance Model

Hayek, Ahmad Faisal; Noordin, Nora Azima; Hussainey, Khaled - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 475-500

Research Question - Do external auditors in the United Arab Emirates (UAE) perceive the ease of use and usefulness of Machine Learning (ML)? Motivation - This study aims to investigate external auditors' perceptions of the ease of use and usefulness of Machine Learning in auditing in the UAE. In...

Persistent link: https://www.econbiz.de/10015196090

Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy's Positive Accounting Methodology

Al-Adeem, Khalid - In: Journal of Accounting and Management Information … 20 (2021) 4, pp. 607-645

Research Question - Whether accounting research has been in a better status after the domination of Rochester School of Accountancy's Positive Accounting Methodology. Motivation - This study revisits the debate of the validity of Rochester school of accountancy's positive methodology. Rochester...

Persistent link: https://www.econbiz.de/10015196117

Does the CEO's Entrenchment Affect the Financial Communication Quality? Empirical Evidence from France

Bouaziz, Dhouha - In: Journal of Accounting and Management Information … 23 (2024) 1, pp. 107-133

Research Question- What is the impact of the CEO's entrenchment on the financial communication quality in the French context? Motivation- In fact, it is important to study the different characteristics of the CEO, which can facilitate the entrenchment and their effect on the quality of financial...

Persistent link: https://www.econbiz.de/10015196176

Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty

Chen, An; Hieber, Peter; Sureth, Caren - 2022

In this study, we use advance tax rulings (ATR) to investigate the impact of fee-based tax certainty on risky investment decisions of a firm under both cash flow and tax uncertainty. We model and analyze the multi-dimensional nature of tax uncertainty from tax reforms and tax audits in expected...

Persistent link: https://www.econbiz.de/10013460373