This paper examines the megatrend of digitalization and the effects that selected technologies have on controlling and the role of the controller. This includes an overview of current controlling processes, the role of the controller and selected technology trends in digitalization. Therefore,...

Internal Anomaly Detection in the area of employee procurment cards continues to be an issue within many firms, even large multinational corporations. In this case, the authors observed the manual procedures that were being employed by a firm and are creating detailed scripts imitating and...

This paper argues that it is timely and relevant to examine the authorship of annual reports as their information content can be used for corporate governance research. Previous studies investigating annual reports have examined, through the reader or user's point of view, the rich information...

Despite the unquestionable influence of conservatism, disagreement remains about what economic demands lead to financial reporting conservatism. Research examining lenders' demands for reporting conservatism has been questioned for ignoring conservative contract modifications. We document that...

Corporate Governance Disclosure (CGD) is important for countries aiming to attract international investors and increase foreign investment. CGD helps mitigate the agency problem, improve firm value and enhance capital market efficiency. This research aims to assess the level of CGD in the Gulf...

This paper (1) introduces a modified-Machlup (mM) assessment, as well as DQA and DQE concerns and a DQXY Thesis that tie the mM assessment to the Duhem-Quine (DQ) Thesis and theories of model validation (TMV), and then (2) applies the mM and DQA/DQE concepts to three archetypal models (i.e.,...

We examine the operating performance improvements associated with the extension of trade credit. Our results suggest a positive and significant relation between future profitability and contemporaneous trade credit provision. Further findings indicate significantly higher margins, revenues and...

This paper aims to present and analyze corporate governance disclosure (CGD) practices among listed non-financial companies in the Gulf Cooperation Council (GCC) countries' stock exchanges. GCC include Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and United Arab Emirates (UAE). The study utilizes...