Journal of Financial Reporting and Accounting

2003 - 2024

Current editor(s): Prof. Aziz Jaafar and Prof Khaled Hussainey

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Volume 23, issue 3, 2023

Public perceptions of governance and tax evasion: insights from developed and developing economies pp. 855-875

Khalil Nimer, Ahmed Bani-Mustafa, Anas AlQudah, Mamoon Alameen and Ahmed Hassanein

The impact of board gender diversity on the financing costs of microfinance institutions: a global evidence pp. 876-901

Md Aslam Mia, Tanzina Hossain, Zinnatun Nesa, Md Khaled Saifullah, Rozina Akter and Md Imran Hossain

Corporate governance in Kuwait: joining the dots between regulatory reform, organisational change in boards and audit committees and firm market and accounting performance pp. 902-935

Abdullah Alajmi and Andrew C. Worthington

Impact of mandatory IFRS adoption on foreign direct investment: the moderating role of conflict of interest regulation pp. 936-958

Azzouz Elhamma

CEO masculine behavior and earnings management: does ethnicity matter? pp. 959-983

Tamer Elsheikh, Hafiza Aishah Hashim, Nor Raihan Mohamad, Mayada Abd El-Aziz Youssef and Faozi A. Almaqtari

Political patronage, and banks’ profitability in Bahrain pp. 984-1000

Fatma Ehab Ahmed and Ahmed Gamal Mohamed

Community and environment disclosures and IPO long-run share price performance pp. 1001-1023

Yasir Abdullah Abbas, Nurwati A. Ahmad-Zaluki and Waqas Mehmood

Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management pp. 1024-1056

Udisifan Michael Tanko

Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings pp. 1057-1088

Taslima Nasreen, Ron Baker and Davar Rezania

IFRS 9 implementation indicating asset opacities: even though predicting earnings’ forecasts and value relevance in Asia-Pacific countries pp. 1089-1113

Evy Rahman Utami, Sumiyana Sumiyana, Zuni Barokah and Jogiyanto Hartono Mustakini

Political connections and cost of debt: a meta-analysis pp. 1114-1129

Imen Khelil

Firm performance as a mediator of the relationship between CEO narcissism and positive rhetorical tone pp. 1130-1160

Mohamed M. Tailab, Nourhene BenYoussef and Jihad Al-Okaily

The implementation of sustainability practices in Arab higher education institutions pp. 1161-1185

Muhammad Al Mahameed, Umair Riaz, Mohammad Salem Aldoob and Anwar Halari

Earnings performance of financial and non-financial IPOs in India: an empirical analysis based on market timing pp. 1186-1205

Sunaina Dhanda and Shveta Singh

Earnings management, institutional ownership and investment efficiency: evidence from a developing country pp. 1206-1226

Aref M. Eissa, Tamer Elgendy and Ahmed Diab

The female audit committee members expertise and experience: is there a trade-off between accrual-based and real earnings management? pp. 1227-1247

Yosra Mnif and Marwa Tahri

Exploring the audit quality and audit fee impacts of joining different types of non-Big Four accounting networks and associations: evidence from China pp. 1248-1270

Camillo Lento and Wing Him Yeung

An improved measure of conforming tax avoidance pp. 1271-1301

Yang Lou, Yicheng Wang and Brian Wright

Audit partner gender and the COVID-19 pandemic: the impact on audit fees and key audit matters pp. 1302-1321

Peter Murphy, Craig McLaughlin and Ahmed A. Elamer

Explaining IFRS reluctance with case study vignettes pp. 1322-1341

Yu-Lin Hsu and Gavin C. Reid

Volume 23, issue 2, 2024

Examining the ability of big data analytics to investigate financial reporting quality: a comprehensive bibliometric analysis pp. 444-471

Ahmed Aboelfotoh, Ahmed Mohamed Zamel, Ahmad A. Abu-Musa, Frendy, Sara H. Sabry and Hosam Moubarak

Investigating the impact of adopting big data and data analytics on enhancing audit quality pp. 472-495

Ahmed Saad Abdelwahed, Ahmad Abd El Salam Abu-Musa, Hebatallah Abd El Salam Badawy and Hosam Moubarak

Consumer continuous use of and satisfaction with Fintech payment applications in Saudi Arabia: towards an integrated model pp. 496-517

Salma S. Abed and Rotana S. Alkadi

Bank FinTech and bank performance: evidence from an emerging market pp. 518-535

Salah Kayed, Mohammad Alta’any, Rasmi Meqbel, Ibrahim N. Khatatbeh and Abdalkareem Mahafzah

Adoption of fintech products through environmental regulations in Jordanian commercial banks pp. 536-549

Anas Ahmad Bani Atta

Determinants of youth financial inclusion in MENA countries: account holding versus the use of digital services pp. 550-574

Imène Berguiga and Philippe Adair

Unveiling the nexus: unravelling the dynamics of financial inclusion, FinTech adoption and societal sustainability in Malaysia pp. 575-593

Lee-Chea Hiew, Meng-Tuck Lam and Swee-Jack Ho

Deciphering the factors shaping blockchain technology adoption in the BFSI industry: TISM-MICMAC approach pp. 594-616

Himanshu, Sanjay Dhingra and Shelly Gupta

Effect of audit client’s use of blockchain technology on auditing accounting estimates: evidence from the Middle East pp. 617-638

Hamada Elsaid Elmaasrawy, Omar Ikbal Tawfik and Abdul-Rashid Abdul-Rahaman

The impact of applying blockchain technology in the tax system: opportunities and challenges pp. 639-659

Maryam Larikaman, Mahdi Salehi and Nour-Mohammad Yaghubi

Bridging the trust gap in financial reporting: the impact of blockchain technology and smart contracts pp. 660-679

Awni Rawashdeh

Digital transformation and integration of artificial intelligence in financial institutions pp. 680-699

Sara Ebrahim Mohsen, Allam Hamdan and Haneen Mohammad Shoaib

Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities pp. 700-720

Mohannad Obeid Al Shbail, Zaid Jaradat, Ahmad Al-Hawamleh, Allam Hamdan and Abdalmuttaleb M.A. Musleh Alsartawi

Antecedents and consequences of automated VAT solution adoption in Gulf cooperation countries: the case of the United Arab Emirates pp. 721-741

Ahmad Al-Hiyari, Mohamed Chakib Kolsi and Abdulsalam Mas’ud

A bibliometric analysis of accounting education literature in the digital era: current status, implications and agenda for future research pp. 742-768

Hala M.G. Amin, Rasha S. Hassan, Hebatallah Ghoneim and Amr S. Abdallah

Digital transformation in accounting of Vietnamese small and medium enterprises pp. 769-787

Tam Nguyen, Tuan Le-Anh, Nga Nguyen Thi Hong, Lien Thi Huong Nguyen and Thanh Nguyen Xuan

Governance’s role in bank performance: cybersecurity committee assessment pp. 788-810

Joseph Opuni-Frimpong, Modupeola Adefunso Dzorka and Isaac Boadi

Factors influencing meta-banking adoption: an empirical study pp. 811-829

Husam Yaseen, Majda Al-Salim Ayoub, Christina Hattar, Ahmad Samed Al-Adwan and Malek Alsoud

Online customer experience in Indian digital banks impacting continuous intention usage: Generation Y and Z perspective pp. 830-850

Puneett Bhatnagr and Anupama Rajesh

Volume 23, issue 1, 2022

The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention pp. 5-29

Syed Waleed Ul Hassan, Samra Kiran, Samina Gul, Ibrahim N. Khatatbeh and Bibi Zainab

The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: evidence from Egypt pp. 30-55

Abdul Rahman Al Natour, Hamzah Al-Mawali, Hala Zaidan and Yasmeen Hany Zaky Said

Preventing financial statement fraud in the corporate sector: insights from auditors pp. 56-80

Abinash Mandal and Amilan S

Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan pp. 81-99

Ahmad Farhan Alshira’h, Malek Hamed Alshirah and Abdalwali Lutfi

Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector pp. 100-127

Esraa Esam Alharasis, Hossam Haddad, Mohammad Alhadab, Maha Shehadeh and Elina F. Hasan

Forensic accounting research around the world pp. 128-153

Peterson Ozili

Determinants of litigation risk in the Jordanian financial sector: the role of firm-specific indicators pp. 154-169

Rana Taha, Noor Taha and Husam Ananzeh

The double-edged sword of forensic accounting services: litigation risks in Jordan’s industrial sector pp. 170-185

Huthaifa Al-Hazaima, Omar Arabiat and Ghassan Maayah

Politically connected boards: the role of country governance, regulated industry, firm size, and institutional ownership pp. 186-217

A.A.G. Krisna Murti, Sidharta Utama, Ancella Anitawati Hermawan and Yulianti Abbas

Corporate governance, competition and earnings management: evidence from Asian emerging economies pp. 218-234

Ruba Khalid Shira

Does AC effectiveness mediate the relationship between knowledge intensity and firm performance? Evidence from India pp. 235-256

Abhisheck Kumar Singhania and Nagari Mohan Panda

The effect of key audit matters on the audit report lag: evidence from Jordan pp. 257-284

Modar Abdullatif, Rami Alzebdieh and Saeed Ballour

Do tenure and age of board chair matter for R&D investment? pp. 285-307

Ala’a Azzam and Salem Alhababsah

Access to educated workforce and the choice of external audit: international evidence from small and medium enterprises pp. 308-329

Omar Farooq and Mukhammadfoik Bakhadirov

Audit partner tenure and earnings management: evidence from Vietnam pp. 330-349

Tan Thi Giang Tran, Tri Tri Nguyen, Bich Thi Ngoc Pham and Phuong Thi Thu Tran

Dividend policy and firm value: evidence of financial firms from Borsa Istanbul under the IFRS adoption pp. 350-370

Hariem Abdullah, Aliya Zhakanova Isiksal and Razha Rasul

The effect of anti-money laundering regulations on earnings management: evidence of Iran pp. 371-386

Shima Abdi and Afsaneh Soroushyar

Marking-to-market IAS 37 provisions using options: an empirical demonstration pp. 387-403

Lawrence Haar, Ali Elharidy and Andros Gregoriou

Maximizing internal control effectiveness: the synergy between forensic accounting and corporate governance pp. 404-416

Abdallah Bader Alzoubi

The influence of board and audit committee characteristics on CSR reporting in Bahrain: the legitimacy perspective pp. 417-435

Abdelmohsen M. Desoky