We examine the association between strategic deviation-defined as the deviation of firms’ resource allocation from industry peers- and corporate tax avoidance. From an agency point of view, strategic deviation elevates information asymmetry, which gives rise to an opaque information...

Purpose: Higher real earnings management (REM) reduces financial reporting quality and increases the uncertainty of future cash flows and profitability among investors. We assert that REM induced noise increases idiosyncratic return volatility (IVOL) and aim to examine the association between...

Purpose Higher real earnings management (REM) reduces financial reporting quality and increases the uncertainty of future cash flows and profitability among investors. This study asserts that REM-induced noise increases idiosyncratic return volatility (IVOL), aims to examine the association...

Purpose: The purpose of this paper is to reflect on the effects of online learning on student engagement as a result of a shift from face-to-face to online learning during the COVID-19 lockdown in New Zealand. Design/methodology/approach: The reflection expresses the accounting lecturers’...