This editorial highlights the significance of realizing the underlying assumptions of positivism. Specifically, researchers in general and social scientists in particular ought to be aware of, and realize, the assumed objective reality that they are trying to measure in their research

This study empirically investigates whether shareholders of corporations that are publicly held and traded in Saudi Arabia’s capital market are engaged as the owners of the corporations in which they have invested their wealth? We conducted a content analysis of the annual reports and...

A careful examination of accounting literature reveals the prospect for developing normative accounting theory that is capable of meeting society’s needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative...

Arabic Abstract: إن عزل أو تغيير المراجع الخارجي من قِبَلِ الإدارة هاجس يؤرِّق المراجع، وقد تزداد حدة هذا الهاجس في ظل انخفاض أتعاب المراجعة في المملكة العربية السعودية،...

This study focuses on practicing accountants in Saudi Arabia to examine their readiness to adopt the mandatory International Financial Reporting Standards (IFRS). More specifically, it investigates the International Accounting Standard for Inventories, an indicator for accountants’...

English Abstract: The objective of this study is to investigate the extent to which earning management is ethical from the perspective of the financial statements’ users. Corporate scandals and bankruptcies that are witnessed worldwide were in conjunction with earning management practices....

While the precise moment when accounting was first used remains unknown, one can speculate that the emerging need for economic systems necessitated the invention of technologies such as double-entry bookkeeping and the creation of new business models to determine the purpose of accounting at a...

GAAP is a contributing factor to accounting irregularities. A universal tool used by corporate management operating within an accounting system that has been created by accountants to serve the "user needs" of their corporate masters. This paper provides a synthesis of literature that focuses on...

The investment climate in the country depends largely on the level of confidence of potential investors, which actualizes the need to provide transparent and quality financial reporting to economic entities. Powerful corporations that have established an effective corporate governance mechanism...

This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU....