The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable development-of Jordanian industrial listed companies. The...

This study aims to provide an understanding of the impact of professionalism theory constructs on the applicability of forensic accounting services, as well as reviewing the obstacles to implementing the profession of forensic accounting through a literature review. The accounting side of the...

This study investigates the role of mature overseas investment inflows in improving corporate governance within emerging economies' capital markets. Using the "Shanghai-Hong Kong Stock Connect" program as an external policy shock, we examine its impact on the quality of accounting information in...

Blockchain technologies have the potential to revolutionize business processes and financial reporting. This study explores how blockchain implementation impacts nonprofessional investor perceptions of transparency and investment decision-making. We conduct an online experiment with 236...