Purpose – The purpose of this study is to examine if the cash flow and short-term accruals and long-term accruals together have a role to play in explaining the change in dividends. Design/methodology/approach – The authors’ mainly used the same models developed by Atieh and Hussain (2008)...

This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary...

This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary...