Template-Type: ReDIF-Article 1.0 Author-Name: Musah Mohammed Saeed Author-X-Name-First: Musah Mohammed Author-X-Name-Last: Saeed Author-Name: Manisha Kumari Author-X-Name-First: Manisha Author-X-Name-Last: Kumari Author-Name: Mahalakshmi Mudliar Author-X-Name-First: Mahalakshmi Author-X-Name-Last: Mudliar Title: International Financial Reporting Standards adoption and accounting quality in emerging economies Abstract: Our study examines the impact of mandatory IFRS adoption on accounting quality in two emerging economies, specifically Ghana and Kenya. We propose that higher IFRS compliance enhances transparency and disclosure amid agency conflict, thereby improving accounting quality. The nexus between variables using the explanatory design is tested with random OLS techniques for inferential analyses. The data is purposely collected from 495 firm-year observations from 2010-2020, specifically from listed non-financial firms. Our findings demonstrate a positive and significant effect of IFRS adoption on accounting quality in those two emerging economies. This research offers valuable insights for policymakers in emerging economies, facilitating informed decisions, reviews, and evaluations to enhance the financial reporting environment. Journal: Int. J. of Managerial and Financial Accounting Pages: 1-21 Issue: 1 Volume: 18 Year: 2026 Keywords: IFRS adoption; accounting quality; International Accounting Standards; IAS; agency theory; emerging economies; Ghana Stock Exchange; GSE; Nairobi Securities Exchange; NSE. File-URL: http://www.inderscience.com/link.php?id=150659 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:18:y:2026:i:1:p:1-21 Template-Type: ReDIF-Article 1.0 Author-Name: Muhammad Syukur Author-X-Name-First: Muhammad Author-X-Name-Last: Syukur Author-Name: Dio Alfarago Author-X-Name-First: Dio Author-X-Name-Last: Alfarago Author-Name: Riska Damayanti Author-X-Name-First: Riska Author-X-Name-Last: Damayanti Title: Auditor reputation, audit report lag and audit fees: an empirical study in Thailand Abstract: his study examines the impact of auditor reputation and audit report lag on audit fees, investigating 1,372 observations from 196 Thai-listed companies over the period 2013-2019. Key variables include the auditor's name, reporting date, and audit fees. The findings reveal that both independent variables (auditor reputation and audit report lag) and control variables (client's risk, firm size, and profitability) significantly affect audit fees. Non-Big Four auditors receive significantly lower fees compared to Big Four auditors, with one particular audit firm setting notably lower fees among reputable auditors. This pioneering research on Thai audit fee determinants offers policy recommendations for mandatory fee disclosure in annual reports and highlights the implications of audit fees within management. Journal: Int. J. of Managerial and Financial Accounting Pages: 22-40 Issue: 1 Volume: 18 Year: 2026 Keywords: audit fees; auditor reputation; Big Four; audit report lag; Thailand. File-URL: http://www.inderscience.com/link.php?id=150660 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:18:y:2026:i:1:p:22-40 Template-Type: ReDIF-Article 1.0 Author-Name: Sanjay Gupta Author-X-Name-First: Sanjay Author-X-Name-Last: Gupta Author-Name: Meenu Gupta Author-X-Name-First: Meenu Author-X-Name-Last: Gupta Author-Name: Anchal Arora Author-X-Name-First: Anchal Author-X-Name-Last: Arora Author-Name: Nidhi Walia Author-X-Name-First: Nidhi Author-X-Name-Last: Walia Title: Unlocking the potential: investigating key factors in adopting digital reporting effectively Abstract: In the age of rapid technological progress, digital corporate reporting has emerged as a crucial tool, offering timely, transparent information that fosters trust and informed decision-making in today's business landscape. This research seeks to identify and prioritise the key criteria and sub-criteria influencing organisations' decisions to embrace digital corporate reporting. We selected a panel of 25 experts from leading NIFTY 50 firms using purposive sampling. Employing an empirical and descriptive research approach, we utilised the fuzzy analytic hierarchy process (fuzzy-AHP) technique to rank criteria and sub-criteria associated with digital corporate reporting adoption. Our findings highlight the critical role of the technological context (global weight - 27.67%) influencing the adoption of digital reporting practices. Furthermore, the firm's information environment (global weight - 18.21%) and organisational context (global weight - 17.83%) emerged as significant factors, emphasising their impact on the adoption process. Additionally, top five influential sub-criteria affecting digital reporting adoption are compatibility (global weight - 0.0867%), corporate infrastructure requirements (global weight - 0.0836%), complexity (global weight - 0.0709%), reduced cost of capital (global weight - 0.0542%), and improvements in the firm's stock liquidity (global weight - 0.0523%). These findings offer actionable insights for organisations to effectively address these factors, thereby increasing the likelihood of successful adoption. Journal: Int. J. of Managerial and Financial Accounting Pages: 75-104 Issue: 1 Volume: 18 Year: 2026 Keywords: digital corporate reporting; extensible business reporting language; XBRL; compatibility; corporate infrastructure requirements; adoption decision; fuzzy analytic hierarchy process; fuzzy-AHP. File-URL: http://www.inderscience.com/link.php?id=150661 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:18:y:2026:i:1:p:75-104 Template-Type: ReDIF-Article 1.0 Author-Name: Carolina Costa Author-X-Name-First: Carolina Author-X-Name-Last: Costa Author-Name: Inês Lisboa Author-X-Name-First: Inês Author-X-Name-Last: Lisboa Author-Name: José Luís Martins Author-X-Name-First: José Luís Author-X-Name-Last: Martins Title: Integrated reporting and financial performance: evidence from Portugal and Spain Abstract: This work aims to evaluate the level of adherence to the information suggested by the international integrated reporting structure of the International Integrated Reporting Council (IIRC), by analysing financial reports information. Moreover, it intends to analyse the impact of this adherence on firms' financial performance, using an econometric model. For it integrated reports of Portuguese and Spanish firms between 2019 and 2021 are analysed. Results show that most of the firms in the sample disclose information suggested by the IIRC's international integrated reporting framework. However, the level of adherence does not directly impact financial performance. At an indirect level, the presence of external verification of non-financial information by a Big Four auditor positively influences financial performance. These results can be supported by legitimacy and institutional theories, as companies may publish non-financial information to obtain legitimacy for their activity from the society due to growing social, political, and economic pressures. Journal: Int. J. of Managerial and Financial Accounting Pages: 105-124 Issue: 1 Volume: 18 Year: 2026 Keywords: International Integrated Reporting Council; IIRC; integrated reporting; financial performance; level of adherence; financial information; non-financial information; Portugal; Spain; external verification. File-URL: http://www.inderscience.com/link.php?id=150662 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:18:y:2026:i:1:p:105-124 Template-Type: ReDIF-Article 1.0 Author-Name: Najib H.S. Farhan Author-X-Name-First: Najib H.S. Author-X-Name-Last: Farhan Author-Name: Faozi A. Almaqtari Author-X-Name-First: Faozi A. Author-X-Name-Last: Almaqtari Title: The impact of board characteristics and related party transactions on the financial performance of Indian banks Abstract: The main aim of this study is to evaluate the impact of board characteristics and related party transactions on the financial performance of Indian listed banks. The study sample comprises 38 banks. The study found that board size and independence significantly influence the return on capital employed, while non-executive board of directors and remuneration positively affect Indian banks' financial performance. The results also reveal that all subsidiary transactions negatively and significantly affect the return on capital employed and earnings per share and positively impact the return on capital employed and profit after tax. This research has theoretical and practical implications for financial managers, investors, and policymakers in Indian banks. Theoretically, it bridges an existing gap in the literature on the banking sector in India. Practically, this research investigates how all key personnel and subsidiaries as proxies for RPTs associate with board attributes to influence banks' financial performance in India. Journal: Int. J. of Managerial and Financial Accounting Pages: 41-74 Issue: 1 Volume: 18 Year: 2026 Keywords: board characteristics; related party transactions; RPTs; financial performance; Indian listed banks. File-URL: http://www.inderscience.com/link.php?id=150671 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:18:y:2026:i:1:p:41-74 Template-Type: ReDIF-Article 1.0 Author-Name: Shi Yang Author-X-Name-First: Shi Author-X-Name-Last: Yang Author-Name: Alexios Kythreotis Author-X-Name-First: Alexios Author-X-Name-Last: Kythreotis Title: Bibliometric insights into green accounting research: analysing trends, impact, and theoretical foundations Abstract: Global environmental challenges, including climate change, water shortages, and biodiversity loss, pose significant risks to both society and ecosystems. Green accounting provides a comprehensive approach to promoting sustainability across economic, environmental, and social dimensions. However, a unified theoretical framework for green accounting research remains undeveloped. This study systematically analysed 833 articles from the Scopus database to address this gap. A refined framework for environmental responsibility and sustainable accounting was developed to enhance existing theories. The analysis highlights strong connections among green accounting research trends, identifies key areas and emerging topics, and confirms widely accepted methodologies. Additionally, the findings validate the bibliometric analysis within the constructed framework. This study offers a solid theoretical foundation for advancing green accounting theory, encouraging methodological innovation, and improving practical applications. By strengthening its theoretical basis, green accounting can play a crucial role in shaping sustainable business practices and policy development. Journal: Int. J. of Managerial and Financial Accounting Pages: 1-25 Issue: 5 Volume: 18 Year: 2026 Keywords: bibliometric analysis; green accounting; sustainable development; environmental challenges; theoretical framework. File-URL: http://www.inderscience.com/link.php?id=151612 File-Format: text/html File-Restriction: Open Access Handle: RePEc:ids:injmfa:v:18:y:2026:i:5:p:1-25