Prior research finds evidence suggesting a long-term trend of declining accruals quality in the U.S. Using the Dechow and Dichev (2002) accruals quality measure, we provide new evidence that this decline began to reverse around 2000, with accruals quality generally improving through 2016. We...

This paper examines workplace sexual harassment and looks into why workplace sexual harassment remains a pervasive, underappreciated problem in the United States and outlines the limitations of existing controls of sexual harassment at work, namely sexual harassment policies, awareness training,...

This study investigated environmental, social, and governance (ESG) performance and its financial impacts across 38 economies from 2013 to 2022, with a special focus on firms in Asia. The main findings are as follows. First, notable disparities in ESG assessments were found across major rating...

The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks to bolster tax transparency requirements for...

This research fills a significant knowledge gap by exploring the development of Big Data Analytics Skills (BAS), Diagnostic Skills (DS), and Forensic Accounting Skills (FAS) among Generation Z accounting students in Thailand. Employing a quantitative research approach, the study conducted an...

PurposeThe aim of this paper is to study the impact of the questions and answers (Q&A) between investors and enterprises from the China stock exchange investor interactive platforms on the total factor productivity (TFP) of enterprises.Design/methodology/approachTo show how the interaction...

We examine the effect of related party transactions (RPTs) on audit fees in Indian public companies. RPTs can be used to manipulate financial statements as well as transfer wealth between firms and their related parties, and the presence of RPTs increases audit risk. We find that related party...

This study employs the firm-level political risk (FLPR) measure proposed by Hassan et al. (2019) to explore the association between firms’ political risk and their earnings management practices. Test results confirm that firms facing higher FLPR engage in higher real and accrual-based earnings...