Template-Type: ReDIF-Article 1.0 Author-Name: Hidaya Al Lawati Author-X-Name-First: Hidaya Al Author-X-Name-Last: Lawati Author-Name: Khaled Hussainey Author-X-Name-First: Khaled Author-X-Name-Last: Hussainey Title: Forward-looking disclosure and short-term liabilities: evidence from Oman Abstract: The objective of the research was to examine whether forward-looking disclosure (FLD) in the narrative sections of the annual reports is associated with short-term liabilities (STLs). For this purpose, the content analysis method was conducted to measure the quality of FLD in annual report narratives. This research used a dataset consisting of 204 firm-year observations of Omani financial institutions listed on the Muscat Stock Exchange over the 2014-2019 periods. This research examined the impact of FLD on STLs by using quantitative regression models. The findings revealed that FLD is positively related to the rise of STLs. This suggests that FLD reduces information asymmetry between companies and their stakeholders. Hence, these companies will be able to raise short-term finance. It is noteworthy that this is one of the early studies that address the link between FLD and STLs. As such, it provides significant contributions to corporate narrative disclosure studies. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 5-22 Issue: 1/2 Volume: 20 Year: 2024 Keywords: STLs; short-term liabilities; FLD; forward-looking disclosure; content analysis; financial institutions; Oman. File-URL: http://www.inderscience.com/link.php?id=135527 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:5-22 Template-Type: ReDIF-Article 1.0 Author-Name: Imen Zorgati Author-X-Name-First: Imen Author-X-Name-Last: Zorgati Author-Name: Faten Albouchi Author-X-Name-First: Faten Author-X-Name-Last: Albouchi Author-Name: Riadh Garfatta Author-X-Name-First: Riadh Author-X-Name-Last: Garfatta Title: Financial contagion during the COVID-19 pandemic: the case of African countries Abstract: This study investigates pure financial contagion and interdependence as well as the nature of causal relationships between stock markets during the COVID-19 pandemic. We use the daily stock index series of China and African countries namely Tunisia, Egypt, Morocco, Uganda, Kenya, Ivory Coast, Nigeria, South Africa, and Zambia from January 1, 2016 to September 30, 2021.We adopt the cointegration and causality approaches to distinguish cases of pure contagion and interdependence by estimating VAR and VECM models. We find 11 cases of pure contagion, including 7 cases in the short term and four cases in the long term. Moreover, we distinguish 6 cases of financial interdependence including 2 cases in the short term and 4 in the long term. These results provide several implications for investors who seek to diversify their portfolios internationally, and for portfolio managers to predict and minimise market risk. Our findings offer also guidance for regulators and policymakers. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 23-42 Issue: 1/2 Volume: 20 Year: 2024 Keywords: Covid-19 pandemic; pure contagion; interdependence; cointegration; causality. File-URL: http://www.inderscience.com/link.php?id=135531 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:23-42 Template-Type: ReDIF-Article 1.0 Author-Name: Monsurat Ayojimi Salami Author-X-Name-First: Monsurat Ayojimi Author-X-Name-Last: Salami Author-Name: Adel Mohammed Sarea Author-X-Name-First: Adel Mohammed Author-X-Name-Last: Sarea Author-Name: Harun Tanrivermis Author-X-Name-First: Harun Author-X-Name-Last: Tanrivermis Title: Evaluation of non-performing financing of non-oil sectors: a case of Bahraini Islamic banks Abstract: This study investigated the speed of adjustment of non-performing financing in several sectors in Bahrain. This study used ANOVA, Johansen cointegration, and VEC models. The equality of mean test showed the mean difference between economically contributing financing and non-performing financing in Bahrain. The Johansen cointegration result revealed evidence of one (1) cointegration between each sector under consideration, supporting the weak-form efficiency market hypothesis. The findings revealed that some non-performing financing in Bahraini non-oil sectors made greater efforts to re-establish equilibrium in the face of a short-run shock. In contrast, some others adjusted at a relatively slow pace. However, some non-performing financing showed no indication of the rate of adjustment. These findings were further illustrated graphically using the Impulse response function graph. The findings suggested that the Bahrain Islamic finance industry should reduce nonperforming financing even further because most of the speeds of adjustment are either slow or non-existent. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 43-68 Issue: 1/2 Volume: 20 Year: 2024 Keywords: evaluation; non-performing financing; non-oil sectors; Bahrain; Islamic banks. File-URL: http://www.inderscience.com/link.php?id=135533 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:43-68 Template-Type: ReDIF-Article 1.0 Author-Name: Azzouz Elhamma Author-X-Name-First: Azzouz Author-X-Name-Last: Elhamma Title: Determinants of national IFRS adoption: evidence from the Middle East and North Africa region Abstract: This paper aims to examine the determinants of the adoption of international of financial reporting standards (IFRS) in 14 Middle Eastern and North African (MENA) countries. Using a panel data from the period 2005 to 2020 and the three forms of isomorphic pressures (coercive, mimetic and normative isomorphism), and employing the Student-t test of difference in means between two samples, binary and ordinal logistic regression, we find that total external debt, openness of the economy to the outside world and educational level are significant in their positive association with national IFRS adoption for the full sample. However, these relationships are more significant in Middle Eastern countries than those in North African countries and they are more significant in MENA oil-exporting countries than those in other MENA non-oil-exporting countries. The findings have several practical implications for regulators and policymakers. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 69-90 Issue: 1/2 Volume: 20 Year: 2024 Keywords: IFRS adoption; MENA region; institutional theory; coercive isomorphism; mimetic isomorphism; normative isomorphism. File-URL: http://www.inderscience.com/link.php?id=135535 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:69-90 Template-Type: ReDIF-Article 1.0 Author-Name: Imen Beldi Author-X-Name-First: Imen Author-X-Name-Last: Beldi Author-Name: Randa Maghraoui Author-X-Name-First: Randa Author-X-Name-Last: Maghraoui Author-Name: Sarra Elleuch Hamza Author-X-Name-First: Sarra Elleuch Author-X-Name-Last: Hamza Title: Is the financial information still useful in issuing stock recommendations? Evidence from the Tunisian financial analysts Abstract: This study aims to determine the relevance of different information types in explaining financial analysts' recommendations concerning Tunisian listed firms. Three hypotheses are proposed and evaluated through a content analysis approach and a logistic regression analysis. Despite the growing importance of non-financial information in recent years, our findings show that financial information has not lost its usefulness. More precisely, buy and hold recommendations refer to the two types of information (leverage, dividend payout, earnings, and market position). In contrast, sell recommendations seem to be particularly associated with the financial one (dividend payout, earnings). As an economic crisis marks the period under study, these results suggest that analysts often use non-financial information to justify producing an unexpected favourable recommendation in a context of distress. They imply that firms, especially those relatively unattractive to investors, can bet on this type of information to hide their gloomy reality. Moreover, the analysts' optimism should be taken into account by investors when making their investment decisions. Finally, accounting policymakers have to improve more and more accounting standards to preserve financial information usefulness. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 91-120 Issue: 1/2 Volume: 20 Year: 2024 Keywords: usefulness; financial information; non-financial information; financial analysts' recommendations; emerging market; MENA countries; and analysts' optimism. File-URL: http://www.inderscience.com/link.php?id=135538 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:91-120 Template-Type: ReDIF-Article 1.0 Author-Name: Neba Bhalla Author-X-Name-First: Neba Author-X-Name-Last: Bhalla Author-Name: Rakesh Kumar Sharma Author-X-Name-First: Rakesh Kumar Author-X-Name-Last: Sharma Author-Name: Inderjit Kaur Author-X-Name-First: Inderjit Author-X-Name-Last: Kaur Title: Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs Abstract: Tax and economy go hand in hand, and whenever any overhaul in tax structure takes place, it becomes vital to examine the effect on micro units of economy and its businesses. The present study evaluates the impact of goods and service tax (GST) on the performance of Indian micro, small, and medium enterprises (MSMEs) after the tax system changes in India. The empirical findings from ordinal regression results state that tax system restructuring has reduced the overall cost of the firms and improved operative performance. Moreover, the technological shift by the GST Network led to paperless compliances, which saved the productive time of MSMEs. Further, the results stated that the micro-units have shown a pronounced significant and positive impact amongst all the enterprises. The results may aid other countries in understanding the after-effect of tax reform on MSMEs' performance. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 225-249 Issue: 1/2 Volume: 20 Year: 2024 Keywords: tax reform; GST; goods and service tax; ordinal regression; business performance; MSME; micro; small and medium enterprises. File-URL: http://www.inderscience.com/link.php?id=135551 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:225-249 Template-Type: ReDIF-Article 1.0 Author-Name: Omar Kachkar Author-X-Name-First: Omar Author-X-Name-Last: Kachkar Author-Name: William Bwando Author-X-Name-First: William Author-X-Name-Last: Bwando Title: The effect of the COVID-19 pandemic on the performance of Turkish banks: a comparative panel data analysis Abstract: This study investigates the impact of the COVID-19 pandemic on the performance of conventional and participation banks in Turkey. Panel data with random effects was the main analysis methodology adopted by the study. The data of ten banks was analysed within the range of 2015-2021. The results of the combined analyses could not establish any impact of the pandemic on the profitability of both groups of banks. The same result is also observed when the analysis is conducted on both groups separately. In contrast, a negative impact on the operational efficiency of banks was observed when the analysis was conducted on the two sets of the banks combined. Interestingly, the results suggest that the pandemic had a negative impact on the operational efficiency of participation banks but not on conventional banks when the analysis was conducted on the two sets of the banks separately. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 155-182 Issue: 1/2 Volume: 20 Year: 2024 Keywords: COVID-19; profitability; operational efficiency; banks; Turkey; Islamic banks; panel data analysis. File-URL: http://www.inderscience.com/link.php?id=135552 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:155-182 Template-Type: ReDIF-Article 1.0 Author-Name: Abderazak Bakhouche Author-X-Name-First: Abderazak Author-X-Name-Last: Bakhouche Title: Competition, stability and the efficiency channel in the Tunisian banking system Abstract: Tunisia has expanded foreign capital entry and introduced Basel-based reforms to bolster bank efficiency, competition and stability. Although notable progress has been made, the increase in non-performing loans (NPLs) and susceptibility to adverse economic conditions remain significant threats to bank stability. This study examines the competition-stability nexus in the Tunisian banking sector from 2005 to 2020 and establishes whether cost efficiency plays a role in this relationship. The results reveal that competition reduces stability, supporting the competition-fragility thesis with an insignificant efficiency channel. Fragility heightens as banks become larger, while liquidity and diversification have a neutral effect. Inflation, GDP growth and the rule of law influence bank stability. Interestingly, the stability of government-owned, foreign-owned, and private banks does not significantly differ. This suggests that non-government ownership may pursue objectives other than enhancing stability. Consequently, there is a case for reviewing reform programs and redefining their objectives and procedures. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 121-154 Issue: 1/2 Volume: 20 Year: 2024 Keywords: bank competition; cost efficiency; stability; Lerner index; market power; Tunisia; Covid-19; Arab spring. File-URL: http://www.inderscience.com/link.php?id=135553 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:121-154 Template-Type: ReDIF-Article 1.0 Author-Name: Zakaria Boulanouar Author-X-Name-First: Zakaria Author-X-Name-Last: Boulanouar Author-Name: Osama Badr Author-X-Name-First: Osama Author-X-Name-Last: Badr Author-Name: Khaled Sayed Ahmed Author-X-Name-First: Khaled Sayed Author-X-Name-Last: Ahmed Title: The effect of financial inclusion on poverty alleviation and economic growth: a view from an emerging market Abstract: This study investigates the impact of financial inclusion (FI) on Egypt's economic growth and poverty reduction. A summary of the extensive FI literature review is conducted, including Egypt's experience. Using 21 years' worth of data from the WDI database, the relationship between FI, economic growth, and poverty reduction was estimated using the least squares (LS) and autoregressive distributed lag (ARDL) regression models. Our results show that greater FI and government spending growth lead to more economic growth. However, an increase in trade openness reduces the rate of economic growth, indicating that trade openness happens in the direction of consumer imports. Moreover, improving FI leads to a higher poverty rate, and a greater concentration of income reduces the poverty rate. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 183-205 Issue: 1/2 Volume: 20 Year: 2024 Keywords: financial inclusion; poverty alleviation; economic growth; emerging market; poverty reduction; Egypt; emerging market; trade openness; government spending; income concentration. File-URL: http://www.inderscience.com/link.php?id=135565 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:183-205 Template-Type: ReDIF-Article 1.0 Author-Name: S. Ananda Author-X-Name-First: S. Author-X-Name-Last: Ananda Author-Name: Roslin Lazarus Author-X-Name-First: Roslin Author-X-Name-Last: Lazarus Title: Operating performance of initial public offerings: empirical evidence from Oman Abstract: This study tried to examine the operating performance of companies as they moved from private to public on Muscat Stock Exchange between 2007 and 2018. Three regression models were developed to measure the association between the three dependent variables (return on equity, return on sales and return on assets) of the operating performance of IPO companies and the ten independent variables. Regression model results revealed that there exists a significant impact of more than one identified independent variable on sample companies operating performance. The paired sample results revealed no significant difference in the operating performance of sample companies during the pre- and post-IPO periods. The findings of this study contribute a new insight for the literature in the Middle East region to understand the factors influencing the operating performance of companies as they move from private to public. The findings may be useful to policymakers, decision-makers, investors, and researchers. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 206-224 Issue: 1/2 Volume: 20 Year: 2024 Keywords: IPOs; initial public offerings; operating performance; ownership retention; MSX; Muscat Stock Exchange; Oman. File-URL: http://www.inderscience.com/link.php?id=135568 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:1/2:p:206-224 Template-Type: ReDIF-Article 1.0 Author-Name: Mahmoud Elmarzouky Author-X-Name-First: Mahmoud Author-X-Name-Last: Elmarzouky Author-Name: Khaled Hussainey Author-X-Name-First: Khaled Author-X-Name-Last: Hussainey Author-Name: Tarek Abdelfattah Author-X-Name-First: Tarek Author-X-Name-Last: Abdelfattah Title: Key audit matters: a systematic review Abstract: Key audit matters (KAMs) play a substantial role in financial reporting and have garnered increasing attention in recent years. This systematic review of 117 papers and reports published between 2013 and 2023 contributes to the audit and financial reporting field by identifying research gaps and suggesting areas for future research. The findings show that KAMs impact financial reporting and emphasise the need for further investigation into their effectiveness in improving financial reporting quality. This study provides valuable insights for regulators, stakeholders, and the academic and professional community and highlights the importance of future research on KAMs to assess the success of regulatory changes in audit reporting. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 319-341 Issue: 3/4 Volume: 20 Year: 2024 Keywords: KAMs; key audit matters; extended audit report; audit quality; financial reporting. File-URL: http://www.inderscience.com/link.php?id=138473 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:319-341 Template-Type: ReDIF-Article 1.0 Author-Name: Jean R. Bradley Author-X-Name-First: Jean R. Author-X-Name-Last: Bradley Author-Name: Harrison Liu Author-X-Name-First: Harrison Author-X-Name-Last: Liu Author-Name: Jennifer Yin Author-X-Name-First: Jennifer Author-X-Name-Last: Yin Title: Internal control quality and audit fees: does the CIO matter? Abstract: This study investigates the influence of the chief information officer (CIO) on internal control over financial reporting (ICFR) and audit fees. We find that firms with CIOs in the top management team (TMT) are significantly less likely to receive an adverse Section 404 report. We also find that audit fees are lower for firms with high-status CIOs in industries with low IT spending. In high IT-intensity industries, audit fees are higher, consistent with the higher risk associated with IT spending. These results provide evidence that, while CIOs in the TMT are associated with better overall internal control quality, the promise of lower audit fees through sophisticated IT system controls has not been fully realised. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 342-367 Issue: 3/4 Volume: 20 Year: 2024 Keywords: CIO; chief information officer; internal control quality; audit fees; top management team. File-URL: http://www.inderscience.com/link.php?id=138474 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:342-367 Template-Type: ReDIF-Article 1.0 Author-Name: Alice Annelin Author-X-Name-First: Alice Author-X-Name-Last: Annelin Title: Audit team competence, auditor motivation and audit quality threatening behaviour Abstract: This study examines the association between audit team competence and individual auditor motivation with audit quality threatening behaviours (AQTBs). The eight AQTB can influence audit quality and audit errors. Determinants of auditor behaviour are thus considered important. Practising audit teams at a Big-4 audit firm took part in a questionnaire survey to provide their perceptions of their team experience on one specific engagement. The analysis shows that team competence and individual intrinsic motivation are negatively related to AQTB, while extrinsic motivation is positively related to AQTBs. Also, individual intrinsic and extrinsic motivations moderate the relationship between team competence and AQTB. Thus, individual auditors can influence the team's AQTB depending on their motivation, which indicates that interventions can decrease AQTB. Contributions include evidence about audit competence at a team level (team competence) and individual motivation, determinants that are of concern to regulators, clients, and audit firms. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 368-398 Issue: 3/4 Volume: 20 Year: 2024 Keywords: audit team; team competence; intrinsic/extrinsic motivation; AQTB; audit quality threatening behaviour. File-URL: http://www.inderscience.com/link.php?id=138476 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:368-398 Template-Type: ReDIF-Article 1.0 Author-Name: Mohammad Mahmoodi Author-X-Name-First: Mohammad Author-X-Name-Last: Mahmoodi Author-Name: Mohammad Mahmoodi Author-X-Name-First: Mohammad Author-X-Name-Last: Mahmoodi Title: Corporate social responsibility, internal control and accounting conservatism (evidence from Tehran stock exchange) Abstract: The present study has investigated if the internal control and corporate social responsibility (CSR) affects accounting conservatism in listed companies of Tehran stock exchange. In order to find the answer of designed questions, the data of 125 companies of Tehran stock exchange during 10 years from the beginning of 2011 to the end of 2020 were extracted and statistical tests were performed on them. The method of the present research is descriptive-correlation and it's design is experimental and uses an ex-post fact research design. In order to test research hypotheses, multivariate linear regression has been used which is based on panel data and a combination of cross-sectional and time series using statistical methods and econometrics to investigate the effect of the variables on the dependent variable. Findings show that there is a significant and negative relation between corporate social responsibilities and accounting conservatism, also the internal control and CSR have no effect on accounting conservatism. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 421-436 Issue: 3/4 Volume: 20 Year: 2024 Keywords: CSR; corporate social responsibility; internal control; accounting conservatism; Tehran stock exchange; disclosure; internal control weakness. File-URL: http://www.inderscience.com/link.php?id=138477 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:421-436 Template-Type: ReDIF-Article 1.0 Author-Name: Ahmed Saber Moussa Author-X-Name-First: Ahmed Saber Author-X-Name-Last: Moussa Title: The cost implications of ESG reporting: an examination of audit fees in the UK Abstract: This study examines how ESG-related information disclosure affects audit fees for UK non-financial firms and explores how internal governance moderates this effect over the period from 2010 to 2021 in the FTSE All Share. I find a robust positive link between ESG disclosure and audit fees. Larger and more profitable firms tend to pay higher audit fees, while variables like board size, independence, leverage, and audit committee non-executives show no significant impact on fees. Audit committee independence negatively affects audit fees consistently in various regression models. Internal governance moderates the ESG-audit cost relationship, with stronger governance reducing this link. This implies that firms with robust internal governance face lower audit costs related to ESG disclosure. Our findings have implications for sustainability professionals, auditors, regulators, investors, and management. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 399-420 Issue: 3/4 Volume: 20 Year: 2024 Keywords: ESG reporting; audit fees; internal governance; resource-based view; institutional theory; principal component analysis. File-URL: http://www.inderscience.com/link.php?id=138478 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:399-420 Template-Type: ReDIF-Article 1.0 Author-Name: Alaa Aljanaby Author-X-Name-First: Alaa Author-X-Name-Last: Aljanaby Author-Name: Ahmad Abdel-Hafez Author-X-Name-First: Ahmad Author-X-Name-Last: Abdel-Hafez Author-Name: Yue Xu Author-X-Name-First: Yue Author-X-Name-Last: Xu Author-Name: Tim Rose Author-X-Name-First: Tim Author-X-Name-Last: Rose Title: Machine learning approach to identify performance audit topics for different government sectors Abstract: A government performance audit is an independent evaluation of a government entity's activities and operations aimed at improving its efficiency, effectiveness, and accountability. Audit offices are frequently facing the challenge of selecting an audit topic for different government sectors that justifies the use of public money to conduct the performance audit. Text mining techniques have been rarely mentioned in association with selecting performance audit topics in the literature. In this work, we identify potential performance audit topics using topic modelling, an unsupervised machine learning approach. Topic modelling has been employed to create a demonstration system aimed at showcasing the utility of text mining tools in identifying potential audit topics. The outcome of this study suggests that incorporating text mining in the stage of identifying performance audit topics will streamline the topic selection process and decrease the amount of time required for manual information gathering at the outset. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 437-451 Issue: 3/4 Volume: 20 Year: 2024 Keywords: topic modelling; performance audit; text mining; audit office; audit topics; topic ranking; topic filtering; machine learning. File-URL: http://www.inderscience.com/link.php?id=138481 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:437-451 Template-Type: ReDIF-Article 1.0 Author-Name: Arjuna Kumar Maharana Author-X-Name-First: Arjuna Kumar Author-X-Name-Last: Maharana Author-Name: Priyabrata Panda Author-X-Name-First: Priyabrata Author-X-Name-Last: Panda Title: Tax planning of corporate assessees: a bibliometric study and future research direction Abstract: The paper aims to provide an extensive idea regarding the studies conducted in the field of corporate tax planning through bibliometric analysis and provides future direction to researchers who are interested in conducting research in this field. We have collected the data from the Scopus database for this study, and after filtering the data, we have analysed a few questions and explored some good results. We have used Biblioshiny software (through RStudio). The paper explored the most cited papers, the most impactful authors, the most relevant sources and the most productive countries. The study also shows the country collaboration, authors' co-citation network and keyword cooccurrence network. Other important aspects of this paper are the thematic map and thematic evolution map, which provide a good understanding of the studies in the area of tax planning. And finally, the future research direction will help the researcher choose the right way. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 452-466 Issue: 3/4 Volume: 20 Year: 2024 Keywords: tax planning; tax avoidance; corporate assessees; bibliometric analysis; thematic analysis; corporate tax. File-URL: http://www.inderscience.com/link.php?id=138485 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:452-466 Template-Type: ReDIF-Article 1.0 Author-Name: Milad Soltani Author-X-Name-First: Milad Author-X-Name-Last: Soltani Author-Name: Alexios Kythreotis Author-X-Name-First: Alexios Author-X-Name-Last: Kythreotis Author-Name: Arash Roshanpoor Author-X-Name-First: Arash Author-X-Name-Last: Roshanpoor Title: The moderate role of national culture and prosperity index on the effectiveness of the fraud triangle to prevent financial statement fraud: a cross-country meta-analysis approach Abstract: This research paper aims to achieve three objectives, identify effective fraud triangle risk factors for detecting financial statement fraud (FSF), assess the role of country characteristics in detecting FSF risk factors, and evaluate variations in fraud scores between countries with comparable cultural and prosperity levels. Using a meta-analysis approach following PRISMA guidelines, the study uncovers effective proxies for fraud triangle risk factors and highlights the significant role of a nation's characteristics in determining FSF risks. The findings contribute to the behavioural forensics literature by providing a comprehensive assessment of reputable studies, offering insights into the moderate effect of countries' specific features on FSF occurrence, and clustering countries with similar attributes to analyse differences in fraud scores. This research advances our understanding of FSF detection and prevention and can be used to develop tailored financial fraud prediction models and strategies on a global scale. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 251-290 Issue: 3/4 Volume: 20 Year: 2024 Keywords: fraud triangle; SAS No. 99; meta-analysis; Hofstede's cultural dimension; prosperity index. File-URL: http://www.inderscience.com/link.php?id=138486 File-Format: text/html File-Restriction: Open Access Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:251-290 Template-Type: ReDIF-Article 1.0 Author-Name: Cristina Florio Author-X-Name-First: Cristina Author-X-Name-Last: Florio Author-Name: Francesca Rossignoli Author-X-Name-First: Francesca Author-X-Name-Last: Rossignoli Title: M%A disclosure post-global financial crisis: the influence of family ownership Abstract: This study investigates whether acquirers provide higher-quality disclosures for mergers and acquisitions (M%As) after the global financial crisis (GFC) compared to before, in an effort to restore investors' trust and secure access to credit in a country, Italy, that lengthy recovered from the severe GFC. By employing a comprehensive mandatory disclosure index, we conduct empirical research on a sample of M%As spanning the pre-GFC (2006-2008) and post-GFC (2015-2017) periods in Italy. Our findings show heightened M%A disclosure quality post-GFC compared to the pre-crisis period, with the improvement being significantly more pronounced in family-owned acquirers than in non-family ones. This outcome remains robust after matching family and non-family observations through propensity-score matching. The study enriches extant knowledge on disclosure quality and offers practical implications to regulators, standard setters, and investors who may evaluate different responses to the GFC in a crucial area of disclosure. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 291-318 Issue: 3/4 Volume: 20 Year: 2024 Keywords: disclosure quality; mandatory disclosure; M%A; mergers and acquisitions; business combinations; IFRS 3; goodwill; family firms; ownership; GFC; global financial crisis; Italy. File-URL: http://www.inderscience.com/link.php?id=138490 File-Format: text/html File-Restriction: Open Access Handle: RePEc:ids:ijaape:v:20:y:2024:i:3/4:p:291-318