Purpose – The purpose of this paper is to review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to provide directions for future research. Design/methodology/approach – The review focusses on four main...

Purpose – The purpose of this paper is to investigate the relationship between corporate performance and social and environmental disclosure for two African leading countries namely, South Africa (common law country) and Morocco (civil law country). Design/methodology/approach – The sample...

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using...

Purpose This paper aims to examine the impact of audit-related attributes and regulatory reforms on timely disclosure as proxied by audit report lag (ARL) in an emerging market setting, namely, Egypt. Design/methodology/approach The paper used the balanced panel data of 372 firm-years...

Purpose This paper aims to investigate the relationship between digitalization and money laundering and tests whether ethical behaviour of firms and corruption moderate this association. Design/methodology/approach The sample includes 114 countries during 2016. Basel Anti-Money Laundering Report...

Purpose: Given the interest in better understanding the economic effects of political connections and political corruption on auditor behavior, this paper aims to review empirical studies in the accounting and finance domain dealing with these topics. Design/methodology/approach: Keywords used...

Purpose This paper aims to review the use of Hofstede’s cultural dimensions in accounting research over the period 1995-2015. Design/methodology/approach The author combines electronic and manual searches to identify relevant studies using key words like “national culture” or...

Purpose – The aim of this study is to investigate the effect of voluntary and timely disclosure on the cost of debt for the South African setting. Design/methodology/approach – The sample of this paper consists of 20 South African listed non-financial companies for the period 2008-2011. A...

Purpose – This paper aims to investigate the moderating effect of cultural dimensions (masculinity, individualism and long-term orientation) on the association between profitability and corporate social and environmental disclosure (CSED). Design/methodology/approach – The authors apply the...

Purpose – The purpose of this paper is to investigate the association between disclosure and seven corporate characteristics which are ownership dispersion, analysts following, audit firm size, leverage, corporate size, profitability, and multi-nationality. Design/methodology/approach – The...