International Journal of Accounting & Information Management

2007 - 2024

Current editor(s): Dr Xin (Robert) Luo and Professor Han Donker

From Emerald Group Publishing Limited
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Volume 32, issue 5, 2024

Board gender diversity and voluntary disclosure: moderation of family ownership in India pp. 749-772

Rupjyoti Saha and Santi Gopal Maji

Clawback enforcement heterogeneity and the horizon of executive pay: empirical evidence pp. 773-802

Alvaro Remesal

CFO co-option and dividend payments: the moderating role of CFO talent pp. 803-827

Domenico Campa and Gianluca Ginesti

Board gender diversity, audit quality, and the moderating role of political connections: evidence from the Gulf Co-operation Council Countries (GCC) pp. 828-857

Abiot Tessema, Ammad Ahmed and Muhammad Kaleem Zahir-ul-Hassan

Manager sentiment, policy uncertainty, ESG disclosure and firm performance: a large language model in corporate landscape pp. 858-882

Asis Kumar Sahu, Byomakesh Debata and Saumya Ranjan Dash

Ownership structure and sustainability reporting: emerging economies evidence pp. 883-908

Yusuf Nuhu and Ashraful Alam

CEO age and corporate financialization: evidence from Malaysia pp. 909-929

Moncef Guizani

Volume 32, issue 4, 2024

The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies pp. 557-592

Wajde Baiod and Mostaq M. Hussain

Carbon emissions, female CEOs and earnings management pp. 593-621

Muhammad Nurul Houqe, Solomon Opare and Muhammad Kaleem Zahir-Ul-Hassan

Board gender diversity and corporate cash holdings: evidence from Australia pp. 622-650

Ammad Ahmed and Atia Hussain

Breaking barriers: CEOs STEM educational background and corporate climate change disclosure pp. 651-684

Suham Cahyono, Ardianto Ardianto and Mohammad Nasih

Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition pp. 685-708

Ines Kateb

The role of firm complexity in the relationship between integrated reporting and earnings management pp. 709-729

Augustine Donkor, Terri Trireksani and Hadrian Geri Djajadikerta

Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis pp. 730-746

Maria I. Kyriakou

Volume 32, issue 3, 2023

Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies pp. 369-389

Corina Joseph, Fitra Roman Cahaya, Sharifah Norzehan Syed Yusuf, Agung Nur Probohudono and Estetika Mutiaranisa Kurniawati

Does board’s green theme training promote green innovation? A view from resource dependence perspective: Indonesian evidence pp. 390-410

Nur Asni and Wiwiek Dianawati

Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China pp. 411-429

Xunzhuo Xi, Can Chen, Rong Huang and Feng Tang

Analysts’ cash flow forecasts and firms’ information environment: evidence from bid-ask spread pp. 430-446

Mengyu Ma

Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance pp. 447-474

Saeed Rabea Baatwah and Khaled Hussainey

Climate change exposure and dividend policy: evidence from textual analysis pp. 475-501

Viput Ongsakul, Pandej Chintrakarn, Suwongrat Papangkorn and Pornsit Jiraporn

Social reputation, loan contracting and governance mechanisms pp. 502-531

Cemil Kuzey, Amal Hamrouni, Ali Uyar and Abdullah S. Karaman

The economic-based earnings persistence of earnings momentum and its market implications pp. 532-555

Somchai Supattarakul and Sarayut Rueangsuwan

Volume 32, issue 2, 2023

Assessing the countries’ convergence to IPSAS from a cultural perspective pp. 181-206

Paula Gomes dos Santos and Fábio Albuquerque

Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK pp. 207-227

Hesham Bassyouny and Michael Machokoto

Do emissions reduction initiatives improve financial performance? Empirical analysis of moderating factors pp. 228-257

Ayman Issa

The information content of half-yearly goodwill impairment losses: analysis of the European context pp. 258-278

Elisa Roncagliolo

Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100 pp. 279-307

Musa Ghazwani, Ibrahim Alamir, Rami Ibrahim A. Salem and Nedal Sawan

Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning pp. 308-344

Meena Subedi

Do advisory directors increase discretionary accruals? pp. 345-368

Ummya Salma and Md. Borhan Uddin Bhuiyan

Volume 32, issue 1, 2023

The impact of corporate culture on stock price crash risk: a firm-level analysis pp. 1-18

Mengjiao Chen, Jinjuan Ren and Jingying Zhao

A design for tokenization in governmental investment pp. 19-39

Romildo Silva, Rui Pedro Marques and Helena Inácio

The impact of internal governance mechanisms on environmental performance of Saudi firms pp. 40-57

Neef Alwadani, Habiba Al-Shaer and Khaldoon Albitar

Fundamental performance and earnings quality in private firms pp. 58-73

Charlotte Haugland Sundkvist and Tonny Stenheim

Corporate culture and takeover vulnerability: evidence from machine learning and earnings conference calls pp. 74-99

Pattanaporn Chatjuthamard, Pandej Chintrakarn, Suwongrat Papangkorn and Pornsit Jiraporn

Asset redeployability, sustainability, and managerial prudence: evidence from economic policy uncertainty pp. 100-121

Pattanaporn Chatjuthamard, Suwongrat Papangkorn, Pornsit Jiraporn and Piyachart Phiromswad

The moderating effect of financial constraints on the relationship between stock price crash risk and managerial ability pp. 122-146

Ragia Shelih and Li Wang

Reinventing the wheel? Factors influencing relationship: links between sustainability and financial performance. European evidence pp. 147-177

Fazle Rahi Abm, Jeaneth Johansson and Catherine Lions

Volume 31, issue 5, 2023

Foreign institutional investors and the value of excess cash holdings: international evidence pp. 705-725

Muhammad Ilyas, Rehman Uddin Mian and Affan Mian

Related party transactions and earnings quality: the moderating role of female directors pp. 726-755

Carolina Bona Sánchez, Marina Elistratova and Jerónimo Pérez Alemán

Does CSR reduce financial distress? Moderating effect of firm characteristics, auditor characteristics, and covid-19 pp. 756-784

Md Jahidur Rahman, Hongtao Zhu and Sihe Chen

The effect of corporate governance, corporate social responsibility and information asymmetry on the value of Indonesian-listed firms pp. 785-807

Annisa Abubakar Lahjie, Riccardo Natoli and Segu Zuhair

Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting pp. 808-837

Cemil Kuzey, Hany Elbardan, Ali Uyar and Abdullah S. Karaman

Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations pp. 838-863

Hidaya Al Lawati, Khaled Hussainey and Roza Sagitova

The effect of IFRS convergence on risk disclosure: an investigation into the Indian accounting system pp. 864-886

Saravanan R., Mohammad Firoz and Sumit Dalal

Volume 31, issue 4, 2023

Mandatory auditor rotation and audit quality pp. 585-599

Ajit Dayanandan and Sudershan Kuntluru

Powering profits: how renewable energy boosts financial performance in European non-financial companies pp. 600-622

Ayman Issa and Jalal Rajeh Hanaysha

Breaking the glass ceiling for a sustainable future: the power of women on corporate boards in reducing ESG controversies pp. 623-646

Ayman Issa and Jalal Rajeh Hanaysha

Do professional shareholders matter for corporate compliance with IFRS reporting requirements: the moderating effect of board independence pp. 647-675

Mohammad A.A. Zaid

Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK pp. 676-703

Inas Mahmoud Hassan, Hala M.G. Amin, Diana Mostafa and Ahmed A. Elamer

Volume 31, issue 3, 2023

Board characteristics and corporate cash holding: evidence from the UK, France and Germany pp. 413-439

Ernest Ezeani, Rami Ibrahim A. Salem, Muhammad Usman, Frank Kwabi and Bilal

Does family ownership matter? Evidence of the payment method and market reaction to M&A deals in Taiwan pp. 440-454

Yousry Ahmed, Mohamed Elsayed and Yuru Chen

The relationship between income smoothing and the cost of debt: evidence from the United Kingdom and Nigeria pp. 455-477

Ahmed Aboud, Baba Haruna and Ahmed Diab

What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals pp. 478-503

Ling Tuo, Shipeng Han, Zabihollah Rezaee and Ji Yu

IFRS 9 and earnings management: the case of European commercial banks pp. 504-527

Matthias Nnadi, Atis Keskudee and Wey Amaewhule

Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality pp. 528-563

Rami Ibrahim A. Salem, Musa Ghazwani, Ali Meftah Gerged and Mark Whittington

Do credit market incentives drive classification shifting in emerging markets? pp. 564-582

Manish Bansal

Volume 31, issue 2, 2023

Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China pp. 221-246

Md Jahidur Rahman and Ao Ziru

Corporate social responsibility transparency and trade credit financing pp. 247-269

Mohammad Hendijani Zadeh, Karen Naaman and Najib Sahyoun

Share pledging and earnings informativeness pp. 270-299

Xiangyan Shi, Juan Wang and Xiaoyi Ren

Research and development reporting and stock performance: evidence from China pp. 300-320

Shuming Bai, Kai S. Koong and Yanni Wang

Does investment committee mitigate the risk of financial distress in GCC? The role of investment inefficiency pp. 321-354

Redhwan Al-Dhamari, Hamid Al-Wesabi, Omar Al Farooque, Mosab I. Tabash and Ghaleb A. El Refae

Determining audit fees: evidence from the Egyptian stock market pp. 355-375

Mohamed A. Saleh and Yasmine M. Ragab

IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms pp. 376-411

Waleed S. Alruwaili, Abdullahi D. Ahmed and Mahesh Joshi

Volume 31, issue 1, 2022

Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption? pp. 1-36

Ali Uyar, Hany Elbardan, Cemil Kuzey and Abdullah S. Karaman

Performance drivers in Iberian companies in different economic cycles: new evidence using panel data pp. 37-65

Maria Elisabete Neves, Beatriz Lopes Cancela and Vítor Manuel de Sousa Gabriel

Governance and social responsibility: what factors impact corporate performance in a small banking-oriented country? pp. 66-92

Maria Elisabete Neves, Catarina Proença and Beatriz Cancela

Big data and decision quality: the role of management accountants’ data analytics skills pp. 93-127

Franziska Franke and Martin R.W. Hiebl

Capital structure and earnings management: evidence from Pakistan pp. 128-147

Aziza Naz and Nadeem Ahmed Sheikh

Board governance and audit report lag in the light of big data adoption: the case of Egypt pp. 148-169

Hussein Mohsen Saber Ahmed, Sherif El-Halaby and Khaldoon Albitar

Covid-19 disclosure: do internal corporate governance and audit quality matter? pp. 170-194

Engy ELsayed Abdelhak, Khaled Hussainey and Khaldoon Albitar

The key audit matters and the audit cost: does governance matter? pp. 195-217

Mahmoud Elmarzouky, Khaled Hussainey and Tarek Abdelfattah