Disclosure quality is a matter of great importance in the accounting literature. This study examines the effect of … statements in Jordan that have been reported as breaches by the Jordanian Securities Commission (JSC). Data were collected from …

-reported internal control deficiencies, higher IPO accounting and auditing expenses, lower post-IPO returns, and lower post-IPO earnings …

This paper initially attempts to analyze the effects of blockchain technology adoption on accounting transparency and … which guarantees high-level information security that is highly likely to affect accounting information. Therefore, the … adoption is associated with accounting transparency and cost of equity capital. We find that firm’s blockchain adoption …

the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair …-related disclosures as a signal of truthful goodwill accounting and this “signaling effect” partially offsets the “audit risk effect” of …