Purpose: This paper aims to investigate the effect of environmental, social and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated reporting (IR) further to exploring a potential moderation effect of corporate governance mechanisms on this...

Purpose: The authors examine the impact of corporate investment efficiency on corporate voluntary disclosure for a sample of UK non-financial companies. Design/methodology/approach: The authors use a sample of FTSE All-Share firms for the period of 2007–2014. Disclosure scores are collected...

Purpose: The authors examine whether managers switch from artificial income smoothing using discretionary accruals to real income smoothing around corporate governance reform in Egypt. Design/methodology/approach: The sample comprises 61 non-financial companies listed on the Egyptian Stock...

Purpose: This paper aims to discuss the theoretical impact of COVID-19 social distancing outbreak on audit quality. Design/methodology/approach: This paper uses a desk study method to explore the possible impact of COVID-19 crisis on five key considerations for audit quality during the...

Purpose: The purpose of this study is to investigate the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance of accounting information....

Purpose: The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed countries. However, little research has focused on this issue in developing countries, specifically Arab countries. Thus,...

Purpose: Previous works assessing the determinants of banks’ risk disclosure in emerging economies focused on one aspect of risk reporting such as market risk disclosure or operational risk disclosure. While banks’ transparency about other major risk types (e.g. capital adequacy, liquidity...

Purpose: This study aims to investigate the impact of the accounting and auditing organisation for Islamic financial institution (AAOIFI) governance disclosure on the performance of Islamic banks (IBs). Design/methodology/approach: The ordinary least squares regression model was used to test...