This paper explores accounting fraud motivation, protection procedures, and the impact on firms‘ performance from the perspective of external auditors. Data were collected through semi-structured interviews with highly experienced external public auditors. This paper highlights personal and...

Purpose: This paper explores how social accounting operates in the context of profound political, social and economic crises. Specifically, it examines how companies constructed strategies of action to produce and organise social accounting practices under different sociopolitical and economic...

Purpose: This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context of the accreditation system and how well prepared this relationship was to observe and respond to the...

Purpose: This study aims to investigate the relationship between corporate governance risk and agency costs across different countries. Design/methodology/approach: Corporate governance risk indicators were obtained from the Institutional Shareholder Services Europe (S.A.) for 4,135 firms...

Purpose: This paper investigates the relationship between information quality and stock returns during the International Financial Reporting Standards (IFRS 9) pre-adoption announcements and examines the influence of modern technology on these relationships across 24 emerging countries....

Purpose: This paper aims to investigate the internal and external determinants of firms’ efficiency and develop optimal corporate governance risk benchmarks for the manufacturing sector across different countries. Design/methodology/approach: Corporate governance risk data were acquired from...

This paper suggests that cultural values represent one of the most important factors that determine banks' financial disclosure practices across 67 countries around the world. Cultural values are represented by the Hofstede (1980) and the Schwartz (1999) cultural models. Empirical results show...

This study explores the dynamic relationship between stock market development and cultural values in the United Kingdom. Thirty two proxy variables are used to represent cultural values and stock market development indicators on a continuous scale for the period 1990-2004. The multi-dimensional...

The aim of this paper is to explore the impact of cultural values on corporate governance across countries. Cultural values are represented by Hofstede's (1980) cultural model, which consists of five dimensions: power distance, uncertainty avoidance, individualism, masculinity and time...