Template-Type: ReDIF-Article 1.0 Author-Name: Zelalem Abay Author-X-Name-First: Zelalem Author-X-Name-Last: Abay Title: Does the market react to mandating ESG disclosure? A regression discontinuity based evidence Abstract: This study examines the stock market reaction to the recently adopted European Union Directive 95/2014 on mandating certain entities to disclose nonfinancial information, commonly termed environment, social and governance (ESG) disclosure. Owing to the cost burden of small and medium-sized enterprises, previously voluntarily disclosed information is now mandated only for large undertakings. This size-based directive provides an opportunity to apply a regression discontinuity design, the quasi-experimental research approach. Using a sample of European firms, the study finds that firms on both sides of the threshold react negatively to the directive, with an insignificant difference in these negative market reactions. These findings potentially contribute to the existing literature by documenting new evidence of size-based regulations using a unique approach, indicating that a wider market reacts negatively, irrespective of size, which the directive considered as the basis for compliance. The novelty of this study refers to the application of the unique regression discontinuity design for an event study to exploit the size-based nature of the directive. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 1-26 Issue: 1 Volume: 22 Year: 2026 Keywords: ESG; environment; social and governance; nonfinancial disclosure; regression discontinuity design; event study; mandatory; voluntary; market reaction. File-URL: http://www.inderscience.com/link.php?id=151933 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:22:y:2026:i:1:p:1-26 Template-Type: ReDIF-Article 1.0 Author-Name: Tae G. Kang Author-X-Name-First: Tae G. Author-X-Name-Last: Kang Author-Name: Sung-Jin Park Author-X-Name-First: Sung-Jin Author-X-Name-Last: Park Title: The effect of accounting comparability and earnings commonality on analyst behaviour Abstract: This paper examines the distinctive roles of accounting comparability and earnings commonality in shaping financial analysts' forecasting behaviour. Accounting comparability and earnings commonality stem from the similarities in a firm's underlying economics or its accounting practices. However, they influence analyst behaviour differently by altering the perceived cost of obtaining and processing firm-specific information versus industry-wide earnings news for forming earnings forecasts. This study presents evidence indicating that accounting comparability and earnings commonality are positively associated with the number of analysts following, suggesting that efficiency benefits from greater comparability. However, it also reveals contrasting effects: higher earnings commonality is linked to less accurate and more dispersed earnings forecasts, whereas higher accounting comparability is associated with higher quality earnings forecasts, i.e., more accurate and less dispersed earnings forecasts. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 90-110 Issue: 1 Volume: 22 Year: 2026 Keywords: accounting comparability; earnings commonality; analyst coverage; analysts' earnings forecasts. File-URL: http://www.inderscience.com/link.php?id=151939 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:22:y:2026:i:1:p:90-110 Template-Type: ReDIF-Article 1.0 Author-Name: Taha Ahmad Jaber Author-X-Name-First: Taha Ahmad Author-X-Name-Last: Jaber Author-Name: Sabarina Mohammed Shah Author-X-Name-First: Sabarina Mohammed Author-X-Name-Last: Shah Author-Name: Mazlina Mustapha Author-X-Name-First: Mazlina Author-X-Name-Last: Mustapha Author-Name: Jalila Johari Author-X-Name-First: Jalila Author-X-Name-Last: Johari Author-Name: Furman Ali Author-X-Name-First: Furman Author-X-Name-Last: Ali Title: Internal audit integration with risk management: a comprehensive bibliometric analysis (1990-2023) Abstract: This study explores the 'state-of-the-art' scientific literature related to internal audit (IA) coupled with risk management (RM) and/or enterprise risk management (ERM). Data from Scopus and Web of Science (WoS) databases was systematically collected using targeted keywords. Systematic reviews and bibliometric analyses were conducted through the preferred reporting items for systematic reviews and meta-analyses (PRISMA) and biblioshiny methods, respectively. The findings reveal that publications related to IA coupled with RM and/or ERM began in the early 1990s and have notably expanded in the past decade. Collaborative research primarily involves two authors, with USA, Romania, and UK exhibiting the highest publication numbers in the domain. Previous research has focused on interactions among four main areas, and four specific related themes have been identified. This study represents one of the first bibliometric analyses in the domain, covering the years 1990 to 2023, and establishes a foundational framework for future research. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 27-60 Issue: 1 Volume: 22 Year: 2026 Keywords: bibliometric analysis; biblioshiny technique; internal audit; RM; risk management; ERM; enterprise risk management; Scopus; WOS; Web of Science. File-URL: http://www.inderscience.com/link.php?id=151940 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:22:y:2026:i:1:p:27-60 Template-Type: ReDIF-Article 1.0 Author-Name: Qazi Ghulam Mustafa Qureshi Author-X-Name-First: Qazi Ghulam Mustafa Author-X-Name-Last: Qureshi Title: The nexus between earnings management and information asymmetry: an empirical analysis based on US firm data Abstract: The study shows evidence that, even when firms use their discretion to manage earnings, they can effectively reduce information asymmetry through earnings announcements. The study provides strong empirical support for the possible causes of information asymmetry, especially earnings management. It implies that earnings announcements provide enough information to the market for analysts to modify their forecasts and achieve consensus. The study's empirical analysis of the pre-COVID period reveals a larger positive link between the magnitude of earnings management and the dispersion of pre-disclosure forecasts than post-disclosure forecasts. The results suggest earnings management exacerbates information asymmetry, while the information provided through financial reports minimises post-disclosure information asymmetry and promotes consensus among analysts' forecasts. With a comparative analysis of pre- and post-disclosure information asymmetry, this study offers analysts and investors alike, to consider earnings management as an important factor in making their forecasting and investing decisions. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 111-128 Issue: 1 Volume: 22 Year: 2026 Keywords: information asymmetry; analysts forecasts; earnings management; earnings announcement; accruals earnings management; real earnings management. File-URL: http://www.inderscience.com/link.php?id=151941 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:22:y:2026:i:1:p:111-128 Template-Type: ReDIF-Article 1.0 Author-Name: Ela Tuli Author-X-Name-First: Ela Author-X-Name-Last: Tuli Author-Name: Shikhar Dua Author-X-Name-First: Shikhar Author-X-Name-Last: Dua Author-Name: Jagan Kumar Sur Author-X-Name-First: Jagan Kumar Author-X-Name-Last: Sur Title: Improving audit quality through collaborative efforts understanding drivers and limiters in Kuwait Abstract: This research examines the motivations for, and obstacles to, establishing a Joint Audit (JA) system in Kuwait. The research includes a survey taken by 190 people and 25 in-depth interviews with key individuals. According to the qualitative study, 'auditor performance and collaboration' as well as 'market confidence and cost efficiency' are two factors that contribute to the widespread use of JA. According to the research, however, 'coordination difficulties and free rides' prevent its widespread use. The study found that JA laws, stricter regulations, and more open financial reporting were all required. In order to restore confidence in financial reporting, the results highlight the need for enhancements to audit quality, investor protection, and communication amongst audit firms. The limited size of the qualitative and quantitative samples used in this study may reduce the external validation. The study's limited generalisability may be attributable to its exclusive emphasis on JA practices in Kuwait. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 61-89 Issue: 1 Volume: 22 Year: 2026 Keywords: joint audit; audit quality; motivations; barriers; development; Kuwait. File-URL: http://www.inderscience.com/link.php?id=151943 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:22:y:2026:i:1:p:61-89