Template-Type: ReDIF-Article 1.0
Author-Name: Riham Muqattash
Author-X-Name-First: Riham
Author-X-Name-Last: Muqattash
Author-Name: Mohamed Chakib Kolsi
Author-X-Name-First: Mohamed Chakib
Author-X-Name-Last: Kolsi
Author-Name: Ahmad Al-Hiyari
Author-X-Name-First: Ahmad
Author-X-Name-Last: Al-Hiyari
Title: Financial reporting considerations in response to the COVID-19 pandemic: empirical evidence from the UAE accounting professionals
Abstract:
The COVID-19 pandemic and its economic ramifications have heightened the need for investors and other stakeholders to have access to higher quality financial information. In this study, we explore the impact of the current pandemic on firm value and financial reporting in relation to the International Financial Reporting Standards (IFRS) from the viewpoint of accounting professionals in UAE. Mainly, we use a survey-based questionnaire targeting auditing firms. We adopt a qualitative approach based on the principal component analysis (PCA). Results indicate that the COVID-19 pandemic significantly delayed financial reporting and releases (both annual and interim reports), and adversely impacted revenues recognition, net profit, borrowing terms including credit rates, and going concerns. Finally, our findings also reveal a negative impact on most of the income statement and financial position rubrics. However, no significant impact is observed on off-balance sheet assets and liabilities due to their uncertainties and contingencies.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 1-17
Issue: 1/2
Volume: 21
Year: 2025
Keywords: COVID-19 pandemic; financial reporting delay; firm market value; financial position and net income impact; off-balance sheet items; stakeholders relationship; UAE.
File-URL: http://www.inderscience.com/link.php?id=144889
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:1-17

Template-Type: ReDIF-Article 1.0
Author-Name: Lhoucine Ben hssain;
Author-X-Name-First: Lhoucine Ben
Author-X-Name-Last: hssain;
Author-Name: Jamal Agouram
Author-X-Name-First: Jamal
Author-X-Name-Last: Agouram
Author-Name: Ghizlane Lakhnati
Author-X-Name-First: Ghizlane
Author-X-Name-Last: Lakhnati
Title: Interdependence between the Moroccan and international stock markets before and during the Covid-19 crisis
Abstract:
This paper examines the degree of interdependence between Moroccan and international stock markets (USA, Germany, and China). To test time-varying correlations, we used the dynamic conditional correlation model (DCC-GARCH). In addition, we used daily returns from stock market indices from January 2019 to January 2021, before and after the emergence of Covid-19. The study results indicate that the conditional correlations between Morocco and the selected markets are time-varying, with the existence of strong and weak correlations phases. We also noted that the Covid-19 crisis had an impact on the increased interdependence of the Moroccan stock market, with the US and German stock markets.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 65-81
Issue: 1/2
Volume: 21
Year: 2025
Keywords: stock returns; DCC-GARCH model; COVID-19; interdependence; behavioral finance theory; volatility; financial crisis.
File-URL: http://www.inderscience.com/link.php?id=144890
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:65-81

Template-Type: ReDIF-Article 1.0
Author-Name: Stephen Young
Author-X-Name-First: Stephen
Author-X-Name-Last: Young
Author-Name: Tony Abdoush
Author-X-Name-First: Tony
Author-X-Name-Last: Abdoush
Title: Corporate governance and financial stability of the English Premier League before and during COVID-19
Abstract:
This study aims to explore the relationship between corporate governance and the financial stability of football clubs in the English Premier League (EPL) before and during COVID-19 pandemic. Using data collected manually from the annual reports over the period 2018-2020, the key findings have revealed that smaller boards, with fewer independent directors, more female directors, more directors with managerial ownership, and a Big Four audit firm, have helped football clubs to retain financial stability and improve firm performance during the pandemic. In particular, a diverse board with more female directors, and a Big4 audit firm, seems to yield the most significant results across all proxies of financial stability. Policymakers and regulators would benefit from these findings to promote governance arrangements with significant impact on the EPL financial stability, while investors and club owners should also consider adapting those specific practices to retain their club's financial stability over the long run.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 82-106
Issue: 1/2
Volume: 21
Year: 2025
Keywords: corporate governance; financial stability; football clubs; EPL; English Premier League; board of directors; board diversity; female directors; Big4 auditor; intangible assets; UK; COVID-19 pandemic.
File-URL: http://www.inderscience.com/link.php?id=144891
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:82-106

Template-Type: ReDIF-Article 1.0
Author-Name: Feten Arfaoui
Author-X-Name-First: Feten
Author-X-Name-Last: Arfaoui
Author-Name: Ines Kammoun
Author-X-Name-First: Ines
Author-X-Name-Last: Kammoun
Title: Auditing in times of the coronavirus disease 2019 pandemic: qualitative research in the Tunisian context
Abstract:
Based on an exploratory study, the paper tries to shed light on the impact of the coronavirus disease 2019 (Covid-19) pandemic on the process of the auditors; work. Specifically, by conducting semi-structured interviews with 17 authorised Tunisian auditors, we explore the effect of the pandemic on five key steps: identification and assessment of the risks of material misstatement; responses to the risk assessment; auditing of accounting estimates; auditor's responsibilities regarding going concern and subsequent events; and the audit report. The results reveal that the pandemic disrupted audit work and that each step in the audit process was affected differently.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 107-123
Issue: 1/2
Volume: 21
Year: 2025
Keywords: Covid-19; audit work; financial statements; audit planning; audit risk; audit report.
File-URL: http://www.inderscience.com/link.php?id=144892
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:107-123

Template-Type: ReDIF-Article 1.0
Author-Name: Rihab Grassa
Author-X-Name-First: Rihab
Author-X-Name-Last: Grassa
Author-Name: Ahmad Almheiri
Author-X-Name-First: Ahmad
Author-X-Name-Last: Almheiri
Author-Name: Khalid Jamal Al Ali
Author-X-Name-First: Khalid Jamal Al
Author-X-Name-Last: Ali
Author-Name: Saeed Harib
Author-X-Name-First: Saeed
Author-X-Name-Last: Harib
Author-Name: Mohammad Jamal Alsadah
Author-X-Name-First: Mohammad Jamal
Author-X-Name-Last: Alsadah
Author-Name: Nasser Hassan
Author-X-Name-First: Nasser
Author-X-Name-Last: Hassan
Title: To what extent Covid-19 pandemic affect corporate risk disclosure: case of UAE listed companies
Abstract:
This study assesses the effect of the Covid-19 pandemic on corporate risk disclosure (RD) for the listed companies in UAE and its main determinants. Applying a narrative risk technique on 78 listed companies, the paper's findings provide the following evidence. First, RD has increased considerably from 2019 (pre-pandemic year) to 2020 (pandemic year). The highest increase of RD is reported for logistics and transportation sectors, then manufacturing sector then financial sector. The lowest change of RD is observed for the energy sector then for the telecommunication sector. Second, most of the RD changes are observed for pandemic related words, as it increased considerably in 2020. Third, RD increased with the increase of firm profitability. Fourth, aged firms and foreign firms have increased corporate RD during the pandemic. Fifth, audit quality has a positive impact on the increase of RD. Sixth, the decrease of ROA is significantly correlated to the Covid-19 related information disclosure.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 124-143
Issue: 1/2
Volume: 21
Year: 2025
Keywords: risk disclosure; Covid-19; UAE; audit quality; foreign ownership.
File-URL: http://www.inderscience.com/link.php?id=144893
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:124-143

Template-Type: ReDIF-Article 1.0
Author-Name: Padmi Nagirikandalage
Author-X-Name-First: Padmi
Author-X-Name-Last: Nagirikandalage
Author-Name: Arnaz Binsardi
Author-X-Name-First: Arnaz
Author-X-Name-Last: Binsardi
Author-Name: Kaouther Kooli
Author-X-Name-First: Kaouther
Author-X-Name-Last: Kooli
Title: The role of big data in public sector accounting and budgeting practices: evidence from a pandemic environment of an emerging economy
Abstract:
This paper investigates the actual and potential application of big data in the public sector accounting and budgeting practices in terms of enhancing accountability and openness in the public sector within the emerging economy of Sri Lanka during the COVID-19 pandemic. This research adopted hybrid ethnographic methodology by implementing data triangulation, where multiple datasets from various platforms were combined and analysed. The datasets were combined and analysed using thematic and summative content analyses. Big data use in the public sector could improve both accounting and budgeting practices in developing economies, especially when meeting challenges in a post-COVID-19 era. However, the political culture and the lack of awareness in big data utilisation have been barriers for big data applications. This research offers insights into policy reforms, especially concerning public sector accounting and budgeting practices, for the application of big data.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 229-258
Issue: 1/2
Volume: 21
Year: 2025
Keywords: big data; public sector accounting; budgeting; accountability; publicness; emerging economy; hybrid ethnography.
File-URL: http://www.inderscience.com/link.php?id=144894
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:229-258

Template-Type: ReDIF-Article 1.0
Author-Name: Esam Emad Ghassab
Author-X-Name-First: Esam Emad
Author-X-Name-Last: Ghassab
Author-Name: Carol Ann Tilt
Author-X-Name-First: Carol Ann
Author-X-Name-Last: Tilt
Author-Name: Kathyayini Kathy Rao
Author-X-Name-First: Kathyayini Kathy
Author-X-Name-Last: Rao
Title: Contents and determinants of corporate social responsibility reporting in the context of the Arab Spring crisis
Abstract:
The objectives of this research are to investigate the nature and extent of corporate social responsibility (CSR) disclosure before and after the Arab Spring crisis and to examine the impact of certain firm characteristics on CSR disclosure. Content analysis was used to determine the nature and extent of CSR disclosure in the annual reports of Jordanian-listed companies on the Amman Stock Exchange (ASE) from 2009 to 2016. The results reveal that CSR disclosure has increased significantly in the first year following the Arab Spring crisis and there is evidence of some stakeholder management by firms. Regression results showed that firm size, profitability, financial leverage and audit firm size are positively and significantly associated with the disclosure of CSR, after controlling for pre- and post-Arab Spring crisis period. The findings are of interest to corporate managers, regulatory bodies and accounting standard setters.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 259-285
Issue: 1/2
Volume: 21
Year: 2025
Keywords: Arab spring crisis; Jordan; CSR disclosure; transparency; accountability; stakeholders; firm characteristics.
File-URL: http://www.inderscience.com/link.php?id=144895
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:259-285

Template-Type: ReDIF-Article 1.0
Author-Name: Ahmed Imran Hunjra
Author-X-Name-First: Ahmed Imran
Author-X-Name-Last: Hunjra
Author-Name: Fitim Deari
Author-X-Name-First: Fitim
Author-X-Name-Last: Deari
Author-Name: Rashid Mehmood
Author-X-Name-First: Rashid
Author-X-Name-Last: Mehmood
Author-Name: Mamdouh Abdulaziz Saleh Al-Faryan
Author-X-Name-First: Mamdouh Abdulaziz Saleh
Author-X-Name-Last: Al-Faryan
Title: Do board and audit characteristics affect earnings management in times of Covid-19?
Abstract:
An effective board of directors and audit characteristics play an important part in transparency in financial information. We investigate the impact of board and audit characteristics on earnings management of banks in South Asia. We obtain data from the Data Stream of 109 listed banks of the four South Asian countries for the time spanning from 2010 to 2021. We apply the fixed effect regression model and generalised method of moments (GMM) to analyse the results. We discover that the size and board meeting frequency have a substantial negative impact on earnings management. Additionally, audit characteristics like quality of audits, size and activity of the audit committee have a negative impact on earnings management. While CEO duality has a positive impact on earnings management in selected South Asian banks. Our study is useful for management to be aware of their aggressive policies and outcomes of manipulations in earnings.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 18-41
Issue: 1/2
Volume: 21
Year: 2025
Keywords: corporate governance; audit characteristics; board characteristics; earnings management; banks; South Asian countries.
File-URL: http://www.inderscience.com/link.php?id=144896
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:18-41

Template-Type: ReDIF-Article 1.0
Author-Name: Andrianantenaina Hajanirina
Author-X-Name-First: Andrianantenaina
Author-X-Name-Last: Hajanirina
Author-Name: Aldelia Jerri Ko
Author-X-Name-First: Aldelia Jerri
Author-X-Name-Last: Ko
Author-Name: Mila Austria Reyes
Author-X-Name-First: Mila Austria
Author-X-Name-Last: Reyes
Title: Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention
Abstract:
This research aims to investigate the relationships between distributive justice, procedural justice, affective commitment, and time budget pressure to the millennial auditor turnover intentions within the Public Accounting Firms in Indonesia. There are a lot of millennials quitting at a rate higher than the firms had ever seen just a decade after the millennials entered the workforce. The research describes work-life balance and job flexibility as key factors influencing millennial decisions on turnover. The researcher uses the structural equation model with the partial least squares approach and purposive sample as a method. The sample was external auditors from big four and non-big four public accounting firms in Jakarta, Indonesia. Results show the full mediation between distributive justice and procedural justice to turnover intention through the mediating variable of affective commitment. Time budget pressure was found to positively affect turnover intention. Thus, it clarifies the inconclusive results from previous literature.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 173-196
Issue: 1/2
Volume: 21
Year: 2025
Keywords: millennial; auditor turnover intention; organisational justice; affective commitment; time budget pressure; public accounting firm.
File-URL: http://www.inderscience.com/link.php?id=144906
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:173-196

Template-Type: ReDIF-Article 1.0
Author-Name: Henda Amri
Author-X-Name-First: Henda
Author-X-Name-Last: Amri
Author-Name: Taher Hamza
Author-X-Name-First: Taher
Author-X-Name-Last: Hamza
Title: The impact of risk-taking on performance of Islamic and conventional banks in Qatar, Saudi Arabia and UAE
Abstract:
This paper investigates the effect of risk-taking on performance for Islamic and conventional banks in Qatar, Saudi Arabia and UAE during the period 2003-2014. First, our findings reveal a slight outperformance of Islamic banks compared to their conventional counterparts, especially during the subprime crisis. Second, Islamic banks exhibit lower credit, liquidity and idiosyncratic risks. However, conventional banks have the least average of systematic risk. Third, we underline a positive effect of capital adequacy on bank performance. Nonetheless, this performance is affected negatively by credit, idiosyncratic and systematic risks. Furthermore, the insolvency and liquidity risk have no significant impact on bank performance. Moreover, the findings show a positive effect of GDP per capita and of inflation but a negative effect of bank size on bank profitability. Finally, the results show that the subprime financial crisis did not significantly affect banks' performance in Qatar, Saudi Arabia and UAE.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 42-64
Issue: 1/2
Volume: 21
Year: 2025
Keywords: risk-taking; bank performance; Islamic banks; conventional banks.
File-URL: http://www.inderscience.com/link.php?id=144907
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:42-64

Template-Type: ReDIF-Article 1.0
Author-Name: Khushboo Agnihotri
Author-X-Name-First: Khushboo
Author-X-Name-Last: Agnihotri
Author-Name: Sachin Kumar Srivastava
Author-X-Name-First: Sachin Kumar
Author-X-Name-Last: Srivastava
Author-Name: Omdeep Gupta
Author-X-Name-First: Omdeep
Author-X-Name-Last: Gupta
Title: Successive economic cycles and the Fisher effect
Abstract:
The current research is based on the primary notion of testing the Fisher equation in real scenarios across successive economic cycles in primarily two economies: US and India. The modus operandi of the research has been to conduct hypothesis testing for validating whether there exists a strong relationship between nominal and real interest rates with inflation rate in each economy. Analysis of other variables such as gross domestic product (GDP) and GDP per capita growth rate complement the essence of research. The findings of the research have been mixed in nature where the Fisher equation holds good in US but not in India. The economic interpretation of the obtained results is that the Central Bank of India does not exercise adjusting nominal interest rates for accommodating the expected inflation rate on a consistent basis, implying that there is an explicit impact of inflation over real interest rates in the economy.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 144-172
Issue: 1/2
Volume: 21
Year: 2025
Keywords: Fisher effect; economic cycles; interest rates; inflation; GDP; gross domestic product.
File-URL: http://www.inderscience.com/link.php?id=144908
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:144-172

Template-Type: ReDIF-Article 1.0
Author-Name: Sang Ho Kim
Author-X-Name-First: Sang Ho
Author-X-Name-Last: Kim
Author-Name: Yohan An
Author-X-Name-First: Yohan
Author-X-Name-Last: An
Title: Economic policy uncertainty and earnings management: evidence from China
Abstract:
This study investigates the effects of economic policy uncertainty (EPU) on earnings management (EM) practices in Chinese firms. One line of research suggests that managers are likely to improve the financial reporting quality, while another line of research indicates that managers may degrade the reporting quality by increasing EM when EPU increases. We argue that one of the causes of these conflicting results is that extant literature has not fully considered the institutional features of each country. We posit that the underdeveloped institutional environment and less efficient information system in Chinese capital market encourage managers to engage in more EM. The findings showed that Chinese firms were more likely to manipulate earnings using both accrual-based earnings management (AM) and real activity-based earnings management (RM) when EPU rises. They also tend to respond heterogeneously to the changes in EPU depending on their ownership and industry types.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 197-228
Issue: 1/2
Volume: 21
Year: 2025
Keywords: EPU; economic policy uncertainty; earnings management; China; accrual-based earnings management; real activity-based earnings management.
File-URL: http://www.inderscience.com/link.php?id=144911
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:197-228

Template-Type: ReDIF-Article 1.0
Author-Name: Sami Al-Kharusi
Author-X-Name-First: Sami
Author-X-Name-Last: Al-Kharusi
Author-Name: Alya Al-Foori
Author-X-Name-First: Alya
Author-X-Name-Last: Al-Foori
Author-Name: Sreerama Murthy
Author-X-Name-First: Sreerama
Author-X-Name-Last: Murthy
Title: The global credit sector in shadow of COVID-19: financial assessment
Abstract:
This research paper delves into the global financial performance of the credit sector across various regions during the worldwide COVID-19 pandemic. By analysing financial ratios from 2480 banks across 12 different regions, the study employs discriminant analysis to ascertain whether there were disparities in bank performance before the pandemic (pre-COVID-19), during the first phase of COVID-19 (December 2020), and during the second phase of COVID-19 (June 2021). The research utilises aggregated financial ratios from the balance sheet and income statement. The findings reveal that bank performance in 2020 declined compared to 2019. However, the assessment becomes more intricate when contrasting 2020 with 2021. Notably, profit growth, revenue growth, return on equity, and return on assets all experienced significant decreases in 2020 when compared to the preceding year, 2019. Interestingly, the negative trends observed in revenue growth and profit growth during 2020 were reversed substantially in 2021, showcasing a remarkable shift.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 286-300
Issue: 1/2
Volume: 21
Year: 2025
Keywords: discriminant analysis; financial performance; COVID-19; global outbreak; banking sector.
File-URL: http://www.inderscience.com/link.php?id=144912
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:286-300

Template-Type: ReDIF-Article 1.0
Author-Name: Tracy Geraldine Beck
Author-X-Name-First: Tracy Geraldine
Author-X-Name-Last: Beck
Author-Name: Houdini Fourie
Author-X-Name-First: Houdini
Author-X-Name-Last: Fourie
Title: Small and medium-sized entities as users of accounting services: do professional accountants meet the needs of their SME client?
Abstract:
Professional accountants are no longer regarded as mere bean counters with a calculator, but instead a one-stop provider of value-added business services to meet the growing demands and expectations of their clients. Published literature suggests that the small and medium-sized business entities' (SMEs') decision to outsource business advisory services from their professional accountant is influenced by the relationship between the professional accountant and SME as well as the way traditional compliance accounting services are provided. An interpretivist research paradigm and a qualitative methodological approach were used for this study. Data were collected through interviews conducted with 18 participants from SME clients of professional accountants. The findings indicate that professional accountants do meet the needs of most of their SME clients. It was, however, evident that these expectations were mostly limited to traditional accounting services due to SMEs being unaware that their professional accountant could potentially offer business advisory services to meet their non-traditional accounting desires.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 319-336
Issue: 1/2
Volume: 21
Year: 2025
Keywords: accounting; business advisory services; non-accounting services; professional accountant; relationship and trust; small and medium-sized entities; traditional accounting services.
File-URL: http://www.inderscience.com/link.php?id=144913
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:319-336

Template-Type: ReDIF-Article 1.0
Author-Name: Mario Labuschagne
Author-X-Name-First: Mario
Author-X-Name-Last: Labuschagne
Author-Name: Houdini Fourie
Author-X-Name-First: Houdini
Author-X-Name-Last: Fourie
Title: Fraud investigation skills for internal auditors
Abstract:
This study emanated from the large amounts of global fraud cases reported annually and a noticeable increase in fraudulent activities during the Covid-19 pandemic. As assurance providers to users of internal audit services, internal auditors are expected to perform fraud investigations while they are not always adequately equipped with the knowledge and skills to perform such. Underpinned by the policeman theory and the theory of inspired confidence, the study aimed to identify/determine whether an expectation gap exists between what users of internal audit services expect and what guidance pronouncements of the Institute of Internal Auditors (IIA) include. To achieve the research objectives of the study, an interpretivist research paradigm and a qualitative methodological approach were adopted. Data were collected through semi-structured interviews from authoritative internal auditors on the membership database of the IIA South Africa. Findings confirmed the existence of an expectation gap and the limited guidance contained in IIA guidance pronouncements and standards.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 301-318
Issue: 1/2
Volume: 21
Year: 2025
Keywords: fraud; fraud investigation; internal audit; internal auditor; skills; evidence; risk.
File-URL: http://www.inderscience.com/link.php?id=144914
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:301-318

Template-Type: ReDIF-Article 1.0
Author-Name: Dongmei Han
Author-X-Name-First: Dongmei
Author-X-Name-Last: Han
Author-Name: Yuwei Guan
Author-X-Name-First: Yuwei
Author-X-Name-Last: Guan
Title: Silence is golden? Disclosure of critical audit matters and auditors' perception of due professional care
Abstract:
Revised auditing standards now require the disclosure of critical audit matters (CAMs) in audit reports. However, these standards do not explicitly specify whether conclusive evaluations should be provided for these matters, leaving it to the discretion of auditors. Our study utilises psychological theories and experimentally tests the impact of CAM disclosure formats (with or without conclusive evaluations) on auditors' perceived due professional care. We find that CAMs with conclusive evaluations lead auditors to perceive a lower level of due professional care compared to CAMs without conclusive evaluations. When considering auditors' experience, our results show that the absence of conclusive evaluations in CAMs leads both less experienced and more experienced auditors to perceive a relatively high level of due professional care. However, the presence of conclusive evaluations in CAMs leads more experienced auditors to perceive a lower level of due professional care compared to their less experienced counterparts.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 1-17
Issue: 5
Volume: 21
Year: 2025
Keywords: CAM; critical audit matter; conclusive evaluations; perception of due professional care; auditor; experience.
File-URL: http://www.inderscience.com/link.php?id=147098
File-Format: text/html
File-Restriction: Open Access
Handle: RePEc:ids:ijaape:v:21:y:2025:i:5:p:1-17

Template-Type: ReDIF-Article 1.0
Author-Name: Kazi Abul Bashar Muhammad Afzal Hossain
Author-X-Name-First: Kazi Abul Bashar Muhammad Afzal
Author-X-Name-Last: Hossain
Author-Name: Mahmoud Elmarzouky
Author-X-Name-First: Mahmoud
Author-X-Name-Last: Elmarzouky
Author-Name: George Giannopoulos
Author-X-Name-First: George
Author-X-Name-Last: Giannopoulos
Title: Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management: a review
Abstract:
This paper aims to review the literature on political costs and earnings management. An exhaustive search of available academic data sources identified 23 relevant papers published in various renowned journals between 1991 and 2022. The overall findings of this review suggest a list of sources of political cost and indicate a significant impact on firms' reported earnings. This study also indicates other factors like environmental disclosure, corporate governance, and political connections as moderating factors for this relationship. Our study is significant for future researchers, policymakers, potential investors and other stakeholders to understand and predict the implications of firms' behaviour and responses against any future changes in policies or regulations.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 577-602
Issue: 3/4
Volume: 21
Year: 2025
Keywords: political cost; earnings management; environmental performance; corporate governance; systematic review.
File-URL: http://www.inderscience.com/link.php?id=148307
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:577-602

Template-Type: ReDIF-Article 1.0
Author-Name: Mouna Ben Rejeb
Author-X-Name-First: Mouna Ben
Author-X-Name-Last: Rejeb
Author-Name: Nadya Ouali
Author-X-Name-First: Nadya
Author-X-Name-Last: Ouali
Title: Tax avoidance, state control and firm financial constraints: empirical evidence from a developing country
Abstract:
State controlled firms enjoy tax preferential treatments that may increase tax avoidance profit proportional to its cost. Bearing on this, the present study examines how state control affects tax avoidance practices and whether financial constraints moderate this relationship. Based on a sample of 248 Tunisian firms over the 2007-2022 period, we employ a GLS random-effect model with robust estimates, clustered by firm using different measures of tax avoidance and state control. The empirical analysis indicates that state control correlates negatively with tax avoidance practices. More important, the findings show that managers of state-controlled firms are not motivated to reduce tax expenses when they face financial constraints even in crisis period. These managers are constrained to protect government revenues useful to achieve socio-political objectives to the detriment of the firm performance.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 673-696
Issue: 3/4
Volume: 21
Year: 2025
Keywords: state control; tax avoidance; financial constraints; developing countries; Tunisia; crisis period; political revolution; COVID 19.
File-URL: http://www.inderscience.com/link.php?id=148308
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:673-696

Template-Type: ReDIF-Article 1.0
Author-Name: Obiajulu Chibuzo Okeke
Author-X-Name-First: Obiajulu Chibuzo
Author-X-Name-Last: Okeke
Author-Name: Mary-Fidelis Chidoziem Abiahu
Author-X-Name-First: Mary-Fidelis Chidoziem
Author-X-Name-Last: Abiahu
Author-Name: Grace O. Ogundajo
Author-X-Name-First: Grace O.
Author-X-Name-Last: Ogundajo
Title: IFRS 7/9 - determinants of financial instrument disclosure in emerging markets and the moderating effect of foreign ownership: evidence from Nigeria
Abstract:
The study sought to investigate the firm-specific characteristics that influence the disclosure of financial instrument information, and the influence of foreign ownership. Purposive sampling was used to obtain data from 19 out of 61 listed manufacturing companies in Nigeria for the period between 2012-2021. The findings revealed that audit quality, return on assets, foreign ownership and firm growth revealed a positive effect on financial instrument information disclosure, whereas firm size revealed a negative effect on financial instrument information disclosure. Only foreign ownership is significant. Furthermore, the empirical evidence reveals that foreign ownership moderates the relationship between firm growth and financial instrument information disclosure. Based on the empirical findings, we recommend that managers of manufacturing firms in Nigeria endeavour to employ the services of the big four audit firms, improve their profit and have more foreign investors to increase the disclosure of financial instrument information.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 398-421
Issue: 3/4
Volume: 21
Year: 2025
Keywords: financial instrument; firm characteristics; IFRS 7; IFRS 9; manufacturing companies; Nigeria.
File-URL: http://www.inderscience.com/link.php?id=148310
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:398-421

Template-Type: ReDIF-Article 1.0
Author-Name: Imad H. Almhuob Muftah
Author-X-Name-First: Imad H. Almhuob
Author-X-Name-Last: Muftah
Author-Name: Yuserrie Bin Zainuddin
Author-X-Name-First: Yuserrie Bin
Author-X-Name-Last: Zainuddin
Title: What causes forward-looking information disclosure in a dynamic setting? Evidence from Malaysia: a developing country
Abstract:
This paper examined the factors influencing Forward-Looking Information Disclosure (FLID), including corporate governance, International Financial Reporting Standards (IFRS), and earnings management, while controlling for firm-specific variables. Endogeneity issues have plagued previous similar studies. Therefore, this study utilised a robust dynamic estimation approach (i.e., Sys-GMM) to address these concerns. Analysing a large dataset of listed companies in Malaysia over nine years, the study found that earnings management, IFRS, and firm size were significant drivers of FLID. Accounting for various sources of endogeneity, the study discovered that board size and independence negatively impacted FLID. This research's novelty lies in its dynamic approach to investigating the determinants of FLID, making it valuable for regulators and policymakers interested in improving information flow in annual reports. The study suggests that non-IFRS-adopting countries may benefit from adopting IFRS to enhance financial disclosure quality.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 513-547
Issue: 3/4
Volume: 21
Year: 2025
Keywords: corporate disclosure; forward-looking information; IFRS; International Financial Reporting Standards; earnings management; corporate governance; endogeneity; system GMM; Malaysia.
File-URL: http://www.inderscience.com/link.php?id=148312
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:513-547

Template-Type: ReDIF-Article 1.0
Author-Name: Madiha Sarwar
Author-X-Name-First: Madiha
Author-X-Name-Last: Sarwar
Author-Name: Nadia Gulko
Author-X-Name-First: Nadia
Author-X-Name-Last: Gulko
Author-Name: Nicola Wood
Author-X-Name-First: Nicola
Author-X-Name-Last: Wood
Title: Sustainable development goals: evidence from technology and telecommunication sectors from the UK and Australia
Abstract:
The sustainable development goals (SDGs) formulated by the UN are based on the concept of a shared plan to achieve a more sustainable future for all. This poses a significant challenge for companies to address sustainability issues within their corporate structure and policies. Purpose of our paper is to examine disclosure on the SDGs in corporate reports and on websites of FTSE100 and ASX100 companies in the UK and Australia's Technology and Telecommunication sectors. The results of content analysis of 19 reports and 12 websites show that although most companies in the sample indicate their commitment to SDGs, the effectiveness of SDGs reporting can be enhanced. The findings reveal SDGs disclosure in UK companies has a different focus than in Australian companies. It is also noted that the industry characteristics influence SDGs reporting. We offer several implications for policymakers, management, stakeholders, and academics, and highlight opportunities for future research.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 373-397
Issue: 3/4
Volume: 21
Year: 2025
Keywords: sustainable development goals (SDGs) reporting; technology and telecommunication sector; content analysis; annual and sustainability reports; UK; Australia.
File-URL: http://www.inderscience.com/link.php?id=148317
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:373-397

Template-Type: ReDIF-Article 1.0
Author-Name: D. Divya
Author-X-Name-First: D.
Author-X-Name-Last: Divya
Author-Name: Vivek M. Bhasi
Author-X-Name-First: Vivek M.
Author-X-Name-Last: Bhasi
Author-Name: O.N. Arunkumar
Author-X-Name-First: O.N.
Author-X-Name-Last: Arunkumar
Title: Detection of earnings manipulation in financial reports: a data-driven approach
Abstract:
Earnings manipulation attracts attention from both industry and academia as detection of earnings manipulation helps them to invest wisely rather than based on falsified financial statements. This paper discusses a process through which earnings manipulators can be identified. This can help shareholders to detect companies who made modifications to their financial statements. Earlier researchers developed many mathematical models to identify earnings manipulators. However, their works require an in-depth understanding of financial ratios and accounting principles. The advancement of data-driven algorithms has now brought comparable machine learning detection techniques into the picture, wherein data scientists can use historical data to detect earnings manipulators. This paper discusses the use of an artificial neural network (ANN) for detecting manipulations in the dataset.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 499-512
Issue: 3/4
Volume: 21
Year: 2025
Keywords: earnings manipulation; data analytics; neural network; financial report; fraud; financial ratio.
File-URL: http://www.inderscience.com/link.php?id=148318
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:499-512

Template-Type: ReDIF-Article 1.0
Author-Name: Niva Kalita
Author-X-Name-First: Niva
Author-X-Name-Last: Kalita
Author-Name: Reshma K. Tiwari
Author-X-Name-First: Reshma K.
Author-X-Name-Last: Tiwari
Title: Audit quality and firm performance: evidence from SAARC nations
Abstract:
This paper provides preliminary evidence of the impact of audit quality on firm performance in the context of South East Asian Association of Regional Co-operation (SAARC) nations. As far as our knowledge transcends, no cross-country empirical work in the SAARC countries ties audit quality with firm performance. According to their market value, the top fifty non-financial listed companies from Bangladesh, India, Pakistan and Sri Lanka are chosen as the sample for the period of 2012-2021. The system generalised method of moment is used to analyse the dynamic panel data. For robustness, generalised estimating equation population-averaged model is employed. The findings suggest a positively insignificant association between auditor size and firm performance. However, a significant positive relationship is established between audit fees and ROA. Furthermore, the analysis suggests a non-linear relationship between audit fee and Tobin's Q, implying that audit fee has a diminishing marginal impact on market value.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 422-447
Issue: 3/4
Volume: 21
Year: 2025
Keywords: audit quality; audit fee; Big 4; firm performance; SAARC; South East Asian Association of Regional Co-operation.
File-URL: http://www.inderscience.com/link.php?id=148319
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:422-447

Template-Type: ReDIF-Article 1.0
Author-Name: Thi Nguyen
Author-X-Name-First: Thi
Author-X-Name-Last: Nguyen
Author-Name: David Floyd
Author-X-Name-First: David
Author-X-Name-Last: Floyd
Author-Name: Fadi Alkaraan
Author-X-Name-First: Fadi
Author-X-Name-Last: Alkaraan
Author-Name: Mizan Rahman
Author-X-Name-First: Mizan
Author-X-Name-Last: Rahman
Title: Mitigating climate change towards sustainability: a natural-resource-based view of the influence of taxation policy change on energy companies
Abstract:
This paper sheds light on corporate opportunistic behaviours, and the potential effects of increasing taxes on energy companies by the UK government to mitigate climate change and also considers the effects of an energy price for both consumers and businesses. The result shows that raising the windfall tax on energy firms funds the British government to protect struggling households and cover its own debt. It also encourages these firms to produce more gas and oil, which helps the government in this net-zero transition and gain energy security. Findings of this study have theoretical and managerial implications for policy makers, regulators, investors, scholars and other stakeholders.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 743-759
Issue: 3/4
Volume: 21
Year: 2025
Keywords: government subsidy; taxation; renewable energy; energy crisis; sustainability; net zero; climate change.
File-URL: http://www.inderscience.com/link.php?id=148320
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:743-759

Template-Type: ReDIF-Article 1.0
Author-Name: Jacques Hendieh
Author-X-Name-First: Jacques
Author-X-Name-Last: Hendieh
Author-Name: Robert Poulton
Author-X-Name-First: Robert
Author-X-Name-Last: Poulton
Author-Name: Umair Riaz
Author-X-Name-First: Umair
Author-X-Name-Last: Riaz
Title: Impact of hyperinflation on financial statements and taxation: a case of Lebanon
Abstract:
This study discusses two developments: the impact of using a fixed exchange rate on import taxes during hyperinflation in a developing country and adopting IAS29. We tested whether IAS29 would result in reliable, relevant financial statements. We collected annual reports from the Lebanese Central Bank and Procter and Gamble. Two techniques were used to test whether adopting a floating rate will improve taxation and whether adopting IAS29 will improve reporting. Our study discusses critical issues developing countries face and provides suggestions for improvement. Adopting a market exchange rate instead of a fixed one will improve the government's import tax collections. Improving tax collection during hyperinflation times will enable governments to spend more, increase their expenditures, and limit the impact of inflation. Our results also suggest that using IAS29 leads to reliable and relevant financial statements that improve the decision-making process for the stakeholders and the company's chances of survival.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 760-778
Issue: 3/4
Volume: 21
Year: 2025
Keywords: hyperinflation; IAS29; taxation; financial results; financial statements; developing countries; import tax.
File-URL: http://www.inderscience.com/link.php?id=148321
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:760-778

Template-Type: ReDIF-Article 1.0
Author-Name: Yasser Barghathi
Author-X-Name-First: Yasser
Author-X-Name-Last: Barghathi
Author-Name: Poorna Sriram
Author-X-Name-First: Poorna
Author-X-Name-Last: Sriram
Author-Name: Naimat U. Khan
Author-X-Name-First: Naimat U.
Author-X-Name-Last: Khan
Author-Name: Umair Riaz
Author-X-Name-First: Umair
Author-X-Name-Last: Riaz
Title: IFRS convergence and earnings management in India: a mixed method approach
Abstract:
This paper uses a mixed method to address the impact of International Financial Reporting Standards (IFRS) convergence on earning management in India. We examine a sample of 70 Indian listed companies with net worth exceeding 500 crore INR that adopted IND(AS) in Phase 1 in 2016. The Modified Jones Model is employed to assess earnings management over four years-two years pre- and post-IND(AS) adoption. Additionally, we conducted six semi-structured interviews with auditors and accountants. Contrary to the hypothesis of improved reporting quality through IFRS harmonisation and reduced principal-principal agency conflict, our findings reveal increased earnings management practices post-IND(AS) adoption. The complementary quantitative and qualitative results highlight India's power imbalance, enabling large firms with tight controls to influence reporting practices, potentially indicating principal-principal conflicts between majority and minority shareholders. This research suggests implementing additional measures to safeguard minority shareholders' interests from expropriation by the majority.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 603-628
Issue: 3/4
Volume: 21
Year: 2025
Keywords: IFRS; International Financial Reporting Standards; earnings management; reporting quality; convergence; corporate governance.
File-URL: http://www.inderscience.com/link.php?id=148323
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:603-628

Template-Type: ReDIF-Article 1.0
Author-Name: Khalil Nimer
Author-X-Name-First: Khalil
Author-X-Name-Last: Nimer
Author-Name: Ali Uyar
Author-X-Name-First: Ali
Author-X-Name-Last: Uyar
Author-Name: Ahmed Bani-Mustafa
Author-X-Name-First: Ahmed
Author-X-Name-Last: Bani-Mustafa
Title: Do a secure business environment and a judicial system complement or substitute each other in spurring stock market development?
Abstract:
This study adopts an institutional perspective to explore the potential impact of different aspects, namely physical security and the legal environment, within the institutional environment on stock market development. It aims to provide insights and recommendations for policymakers on how to foster stock market development within their respective countries. The sample of the study consists of 764 country-year observations between 2007 and 2018 for 74 countries. The results of the system GMM methodology show that although a secure business environment per se fosters stock market development in some models, it does not exist in other models. However, a sound judicial system is a robust determinant of stock market development in all model specifications. Furthermore, the moderation effect revealed that these two aspects of the institutional environment are not complementary but substitutive. This implies that they may not co-exist; one might be sufficient to spur stock market.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 719-742
Issue: 3/4
Volume: 21
Year: 2025
Keywords: stock market development; institutional theory; secure business environment; judicial system.
File-URL: http://www.inderscience.com/link.php?id=148326
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:719-742

Template-Type: ReDIF-Article 1.0
Author-Name: Mykola Bondar
Author-X-Name-First: Mykola
Author-X-Name-Last: Bondar
Author-Name: Anna Stovpova
Author-X-Name-First: Anna
Author-X-Name-Last: Stovpova
Author-Name: Mariya Shygun
Author-X-Name-First: Mariya
Author-X-Name-Last: Shygun
Title: Electronic money accounting in developing countries: current state and future prospects
Abstract:
This study represents possible approaches to solving local and global problems in accounting for electronic money, including virtual currencies. The concept of electronic money is defined. Changes to the Chart of Accounts based on introducing a new Electronic Money account, divided into subaccounts, are proposed. The developed algorithm makes it possible to recognise a potential asset as an accounting object and perform its preliminary classification for the display on accounts. The research proves that a multi-class approach is the most appropriate for virtual currencies when they can be recognised as intangible assets, goods, products, and monetary equivalents. The Notes to the Financial Statements should disclose details of such subgroups of assets, the purpose of their retention, and the risks associated with them, particularly the risk of volatility and lack of legal regulation. It is recommended to be reviewed by the governments and all participants of the crypto-asset market.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 629-651
Issue: 3/4
Volume: 21
Year: 2025
Keywords: digital currency; E-money; electronic money; cryptocurrency; accounting; financial markets; regulation; electronic money accounting.
File-URL: http://www.inderscience.com/link.php?id=148328
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Template-Type: ReDIF-Article 1.0
Author-Name: Ahmad Almansi
Author-X-Name-First: Ahmad
Author-X-Name-Last: Almansi
Author-Name: Mahmoud AlKhalialeh
Author-X-Name-First: Mahmoud
Author-X-Name-Last: AlKhalialeh
Author-Name: Hala Zaidan
Author-X-Name-First: Hala
Author-X-Name-Last: Zaidan
Author-Name: Ahmad Al-Dmour
Author-X-Name-First: Ahmad
Author-X-Name-Last: Al-Dmour
Author-Name: Omar Mowafi
Author-X-Name-First: Omar
Author-X-Name-Last: Mowafi
Author-Name: Muntaser J. Melhem
Author-X-Name-First: Muntaser J.
Author-X-Name-Last: Melhem
Title: Exploring dividend policy, stock price volatility, and the impact of ownership structure: a study of non-financial companies 
Abstract:
This study investigates the relationship between dividend policy and stock price volatility in the context of non-financial companies listed on the Jordanian Amman Stock Exchange from 2010 to 2019. This study also examines if foreign and state ownership affects this relationship. By applying multiple regression on the sample of the study, we found that dividend policy, as determined by dividend payout, did not significantly affect stock price volatility. However, our data revealed that state ownership significantly affects stock price volatility. Interestingly, our research did not find any moderating effects of foreign or state ownership on the relationship between dividend policy and stock price volatility. Overall, by offering insights relevant to the setting of non-financial enterprises listed on the Jordanian Amman Stock Exchange, this study adds to the body of knowledge available on dividend policy and stock price volatility.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 477-498
Issue: 3/4
Volume: 21
Year: 2025
Keywords: dividend policy; ownership structure; stock price volatility; dividend payout; non-financial firms; state ownership; foreign ownership.
File-URL: http://www.inderscience.com/link.php?id=148329
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:477-498

Template-Type: ReDIF-Article 1.0
Author-Name: Lipsa Das
Author-X-Name-First: Lipsa
Author-X-Name-Last: Das
Author-Name: Sarita Mishra
Author-X-Name-First: Sarita
Author-X-Name-Last: Mishra
Title: Contributing factors of green innovation for environmental sustainability
Abstract:
Environmental sustainability is one of the major focus points of every competent business model in the world. In this context the effect of green innovation is vital for gaining environmental sustainability. The thought that innovation is an important key driver for sustainability development is broadly accepted by industrial professionals and governments. This paper reviews the literature on green innovations and its supporting factors that can guide an organisation towards sustainability. This study investigates the statistical significance of different contributing factors derived from relevant literature through linear regression analysis towards influencing the green innovation projects and sustainable development of any organisation. The data were collected from various services and manufacturing organisations of Odisha who adopt green sustainable practices through green innovation using a close ended questionnaire. Our findings proved a positive and significant link of factors, i.e., green patent, green copyright, green finance, R%D, internal and external stakeholders, past performance with green innovation project. This paper provides a new perspective for the research on the contributing factors of green innovation.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 697-718
Issue: 3/4
Volume: 21
Year: 2025
Keywords: environmental sustainability; green innovation; linear regression; R%D schemes; green sustainable practices; green patent; green copyright; green finance; internal and external stake holders; past performance.
File-URL: http://www.inderscience.com/link.php?id=148331
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:697-718

Template-Type: ReDIF-Article 1.0
Author-Name: Ritu Sapra
Author-X-Name-First: Ritu
Author-X-Name-Last: Sapra
Author-Name: Vivek Jaiswal
Author-X-Name-First: Vivek
Author-X-Name-Last: Jaiswal
Author-Name: Deepika Swami
Author-X-Name-First: Deepika
Author-X-Name-Last: Swami
Author-Name: R.K. Tailor
Author-X-Name-First: R.K.
Author-X-Name-Last: Tailor
Title: Two decades of IFRS research: scientometric review analysis
Abstract:
The integration of capital markets due to rapid globalisation has led to increasing demand for standardised and harmonised accounting standards across nations. The adoption and implementation of International Financial Reporting Standards (IFRS) at global scale has met this objective to some extent. There was tremendous increase in the scholarly papers in this research area in the last two decades. With the aim of offering scholars a more measurable and visually represented overview of the domain of IFRS research, this study was conducted. For this purpose, a scientometric review of 787 papers pertaining to the subject, which were published between 2003 and 2023 and indexed in the Web of Science (WoS) database, were conducted using the Cite Space software. The research publications displayed a positive trajectory, with a consistent increase observed from 2009 onwards. The majority of global research on IFRS has been primarily conducted by developed countries, and China was the pioneer among developing nations. Through the cluster analysis, we also examined the trending themes of the research area and pinpoint the future research avenues for academicians and practitioners. By incorporating a quantitative perspective, this scientometric review brings a numerical dimension to the existing literature.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 548-576
Issue: 3/4
Volume: 21
Year: 2025
Keywords: IFRS; International Financial Reporting Standards; convergence; bibliometric; scientometric.
File-URL: http://www.inderscience.com/link.php?id=148335
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Template-Type: ReDIF-Article 1.0
Author-Name: Mufleh Amin Al Jarrah
Author-X-Name-First: Mufleh Amin Al
Author-X-Name-Last: Jarrah
Author-Name: Samer Fawaz Alhawari
Author-X-Name-First: Samer Fawaz
Author-X-Name-Last: Alhawari
Title: The information system impact on auditing: systematic literature review
Abstract:
This study uses a systematic literature review (SLR) procedure and analyses 49 peer-reviewed journal papers published from 2010 to 2022. The evaluation used four criteria to identify information system development on auditing throughout: geographic areas, names and quality of the journals, topics and sub-topics, and timelines of the peer-reviewed papers. Also, this study critically interprets the scepticism that may be expressed by researchers, by analysing the features and challenges. As a result, the increasing interest in auditing research might be fostered by embedding new breakthroughs in information systems, measurement, and evaluation as well as maturity, techniques, and applications. Finally, this study generates new ideas, critical comments, and research directions in this discipline.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 652-672
Issue: 3/4
Volume: 21
Year: 2025
Keywords: auditing; information system; audit system; management system; systematic literature review; challenges of auditing; adopting information system.
File-URL: http://www.inderscience.com/link.php?id=148336
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:652-672

Template-Type: ReDIF-Article 1.0
Author-Name: George Giannopoulos
Author-X-Name-First: George
Author-X-Name-Last: Giannopoulos
Author-Name: Hadil Gouda
Author-X-Name-First: Hadil
Author-X-Name-Last: Gouda
Author-Name: Sofia Asonitou
Author-X-Name-First: Sofia
Author-X-Name-Last: Asonitou
Author-Name: Nicos Sykianakis
Author-X-Name-First: Nicos
Author-X-Name-Last: Sykianakis
Title: CSR and banks' financial performance: evidence from the US banking sector
Abstract:
In a world marked by constant evolution and a growing emphasis on global corporate responsibility, corporate social responsibility (CSR) practices and environmental, social, and governance (ESG) initiatives have gained paramount significance. Amidst this evolving landscape, this research study delves into the intricate relationship between ESG initiatives and the financial performance of US banks. Spanning from 2010 to 2019, this study meticulously investigates the interplay between ESG scores, as a proxy of ESG engagements, and financial performance metrics, mainly focusing on return on assets (ROA) and return on equity (ROE). This investigation offers insights by exploring this correlation within the realm of US banking, a dimension hitherto less explored. Through data regression analysis, our findings underscore a robust and statistically significant relationship between ESG initiatives and financial performance, resonating with the evolving discourse surrounding global CSR practices. This research study thus advances our comprehension of the intricate dynamics that define the interconnection between CSR practices, ESG initiatives, and the financial performance of US banks.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 348-372
Issue: 3/4
Volume: 21
Year: 2025
Keywords: ESG; environmental,  social,  and governance; ROE; return on equity; ROA; return on assets; financial performance; banking sector.
File-URL: http://www.inderscience.com/link.php?id=148338
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:348-372

Template-Type: ReDIF-Article 1.0
Author-Name: Muhammad Atiku Sa'id
Author-X-Name-First: Muhammad Atiku
Author-X-Name-Last: Sa'id
Author-Name: Omaima A.G. Hassan
Author-X-Name-First: Omaima A.G.
Author-X-Name-Last: Hassan
Author-Name: Xin Zhang
Author-X-Name-First: Xin
Author-X-Name-Last: Zhang
Title: Environmental disclosure quality and firm characteristics: evidence from the emerging market of Nigeria
Abstract:
Prior studies reveal a dearth of literature on corporate environmental disclosure quality (EDQ) in emerging markets. This study advances the literature by investigating EDQ and its association with firm characteristics in one of the top 20 global climate polluters and employing a multi-theory approach. It uses hand-collected data for all listed companies on the Nigerian stock exchange (NSE) for the year 2017, which makes the largest dataset used about Nigeria in this research area. It measures EDQ using a self-constructed disclosure index. Ordinary least squares (OLS) and stepwise regression analysis were adopted to investigate the association between EDQ and various company characteristics. The results show low-quality environmental disclosure among listed companies on the NSE. Consistent with predictions from stakeholder, agency, and legitimacy theories, large, more profitable, and multinational companies, and those from environmentally sensitive industries, are associated with higher EDQ. These results are of interest to investors, companies, regulators, and academics.
Journal: Int. J. of Accounting, Auditing and Performance Evaluation
Pages: 448-476
Issue: 3/4
Volume: 21
Year: 2025
Keywords: environmental disclosure; voluntary; quality; Nigeria; emerging; developing.
File-URL: http://www.inderscience.com/link.php?id=148365
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Handle: RePEc:ids:ijaape:v:21:y:2025:i:3/4:p:448-476