Purpose This study aims to investigate the association between seven firm-specific characteristics and the level of mandatory compliance with International Accounting Standards (IAS) 1 by firms listed on Bahrain Bourse. Design/methodology/approach A disclosure index is used to measure the extent...

Purpose: This study aims to empirically explore donors’ responses to fundraising appeals to mitigate the socio-economic impact of the COVID-19 crisis. Some governments worldwide have launched fundraising campaigns to support the pandemic relief efforts, such as the Feena Khair* campaign in...

Purpose: Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money and property, many administrative and legal improvements need to be made to ensure that Zakah funds are...

Purpose: This study aims to investigate the impact of the audit committee’s (AC’s) independence and competence in the company’s investment decision-making in Bahraini- and Indonesian-listed firms, then to compare the two results Design/methodology/approach: A quantitative method is used...

Purpose: The purpose of this paper is to examine the level of web-based Online Financial Reporting Disclosure (OFRD) in Islamic banking in Oman. Design/methodology/approach: A checklist was developed to measure the level of Web-based Online Financial Reporting Disclosure in Islamic banking...

Purpose: This study investigates the nature of the association between profit warnings and stock price informativeness in the context of Jordan as an emerging country. Design/methodology/approach: The authors used a large panel data set that related to stock price synchronicity and profit...

Purpose: This paper is to review COVID-19 and Accounting research published during the pandemic up to July 2020. Design/methodology/approach: The study adopted bibliometric anlaysis and used the Scopus database to collect the data during the COVID-19 pandemic research published in the area of...

Purpose: International Integrated Reporting Council is in its 10th year of establishment and the integrated reporting (IR) framework released in 2013 was under revision in the year, 2020. Despite some significant developments in the past 10 years, the authors know very little about the...

Purpose: This paper aims to examine the level of Islamic social reporting (ISR) disclosure of Islamic banking in Gulf Cooperative Council (GCC) countries using a checklist based on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) standards....