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...

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...

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 - 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...

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...

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...

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...

Purpose - The purpose of this paper is to investigate the impact of the International Financial Reporting Standards (IFRS) adoption and corporate governance mechanisms (e.g., Board characteristics and Audit Committee (AC) characteristics) on Audit Report Lag (ARL) in an emerging country, named...

This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and cost of capital. The population of this study is 1.188 firm-year observations. However, we excluded 408 firm-year with less than 2 years of information to calculate EFAP, 73...