Journal of Financial Reporting and Accounting

2003 - 2024

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

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Volume 22, issue 5, 2022

Integrated thinking on integrated reporting practice: evidence from public listed companies in Sri Lanka pp. 1085-1118

N.L.E. Abeywardana, S. M. Ferdous Azam and L.T. Kevin Low

Audit committee financial expertise and information asymmetry pp. 1119-1151

Dina El Mahdy, Jia Hao and Yu Cong

Audit fees, audit seasonality and audit quality in Nigeria: a mediation analysis pp. 1152-1175

Tajudeen John Ayoola

Earnings management in times of natural disasters pp. 1176-1194

Sarayut Rueangsuwan and Supavinee Jevasuwan

COVID-19 exposure: a risk-averse firms’ response pp. 1195-1220

Mohammad Nasih, Damara Ardelia Kusuma Wardani, Iman Harymawan, Fajar Kristanto Gautama Putra and Adel Sarea

Textual analysis of the annual report and corporate performance: evidence from China pp. 1221-1252

Fahd Alduais

Corporate disclosure timing under IFRS: the case of emerging Georgia pp. 1253-1283

Erekle Pirveli

Does media exposure and media legitimacy moderate the relationship between environmental audit committee and environmental disclosure quality? pp. 1284-1313

Anis Jarboui and Marwa Moalla

Financial signaling mechanism in investor response to corporate donation disclosure: the moderating role of historical earnings trends pp. 1314-1335

Naiding Yang and Ye Chen

Determinants and consequences of integrated reporting disclosures of non-financial listed firms in an emerging economy pp. 1336-1355

K.G.P. Senani, Roshan Ajward and J.S. Kumari

Women on board and the cost of equity: the mediating role of information asymmetry pp. 1356-1379

Aitzaz Ahsan Alias Sarang, Asad Ali Rind, Mamdouh Abdulaziz Saleh Al-Faryan and Asif Saeed

The moderating effect of external financing on the relationship between integrated reporting and firm value in Egypt pp. 1380-1409

Abdellatif Hussein Abogazia, Hafiza Aishah Hashim, Zalailah Salleh and Abdou Ahmed Ettish

Volume 22, issue 4, 2022

Impact of corporate governance on corporate social responsibility disclosure of the UAE listed banks pp. 769-795

Fatima Al Maeeni, Nejla Ould Daoud Ellili and Haitham Nobanee

The impact of Tier 1 sukuk (Islamic bonds) on the profitability of UAE Islamic banks pp. 796-810

Alaa Salhani and Sulaiman Mouselli

The combined impact of IFRS mandatory adoption and institutional quality on the IPO companies’ underpricing pp. 811-841

Fouad Jamaani, Manal Alidarous and Esraa Alharasis

Earnings management and tone management: evidence from FTSE 350 companies pp. 842-867

Salah Kayed and Rasmi Meqbel

The relationship between compliance level and value creation: evidence from integrated reports in Turkey pp. 868-893

B. Esra Aslanertik and Bengü Yardımcı

Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector pp. 894-916

Ana Filipa Duarte, Inês Lisboa and Pedro Carreira

The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA pp. 917-941

Yu Zhou, Jiaxin Liu and Dongliang Lei

Political connections, financing decisions and cash holdings: empirical evidence from Gulf Cooperation Council pp. 942-971

Omar Ikbal Tawfik, Hamada Elsaid Elmaasrawy and Khaldoon Albitar

Capital structure decisions and environmental, social and governance performance: insights from Jordan pp. 972-989

Hamzeh Al Amosh, Saleh F.A. Khatib, Amneh Alkurdi and Ayman Hassan Bazhair

Non-GAAP reporting and capital markets: contrasting France and Canada pp. 990-1013

Denis Cormier, Samira Demaria and Michel Magnan

Agency costs and auditor choice: moderating role of board’s expertise and internal control pp. 1014-1038

Parisa Saadat Behbahaninia

The influence of foreign direct investment on the Egyptian audit market: what do Big 4 partners’ perceptions tell us? pp. 1039-1061

Mohamed Khaled Eldaly, Ahmed A. Elamer and Magdy Abdel-Kader

The impact of IFRS convergence on market liquidity: evidence from India pp. 1062-1081

Saravanan R. and Mohammad Firoz

Volume 22, issue 3, 2022

Does audit firm governance matter to audit quality? Evidence from Turkey pp. 453-479

Murat Ocak

The impact of corporate governance on forward-looking CSR disclosure pp. 480-499

Husam Ananzeh, Hashem Alshurafat, Abdullah Bugshan and Khaled Hussainey

Are socially responsible firms responsible to accounting? A meta-analysis of the relationship between corporate social responsibility and earnings management pp. 500-526

Hao Shi, Haijian Liu and Yixue Wu

The development of Islamic accounting education in the UAE and its challenges: an institutional perspective pp. 527-545

Rihab Grassa, Hichem Khlif and Imen Khelil

The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country pp. 546-563

Arfah Habib Saragih and Syaiful Ali

The relationship between corporate sustainability performance and earnings management: evidence from emerging East Asian economies pp. 564-582

Linh-TX Nguyen

The effect of IFRS 8 on segments disclosure practices in South East Asia pp. 583-607

Khurram Ashfaq, Shafique Ur Rehman, Nhat Tan Nguyen and Adil Riaz

Intangible investment and non-financial performance of Egyptian firms: the moderating role of the COVID-19 pandemic pp. 608-633

Emad Sayed, Karim Mansour and Khaled Hussainey

Financial statement fraud in Indonesia: a longitudinal study of financial misstatement in the pre- and post-establishment of financial services authority pp. 634-652

Jaswadi Jaswadi, Hari Purnomo and Sumiadji Sumiadji

Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy pp. 653-676

Diem Nhat Phuong Ngo and Cong Van Nguyen

Nonfinancial value creation of integrated reporting pp. 677-700

Cintia de Melo de Albuquerque Ribeiro, Flavio Ezequiel, Luis Perez Zotes and Julio Vieira Neto

Effect of corporate governance on corporate social responsibility in Vietnam: state-ownership as the moderating role pp. 701-727

Ho Xuan Thuy, Nguyen Vinh Khuong, Le Huu Tuan Anh and Pham Nhat Quyen

The Machiavellianism of Tunisian accountants and whistleblowing of fraudulent acts pp. 728-751

Saida Dammak, Sonia Mbarek and Manel Jmal

Challenges and prospects inwaqfreporting practices in Malaysia pp. 752-765

Muhammad Iqmal Hisha Kamaruddin, Mustafa Mohd Hanefah and Rosnia Masruki

Volume 22, issue 2, 2024

Accounting meets metaverse: navigating the intersection between the real and virtual worlds pp. 211-226

Durgesh Pandey and Paul Gilmour

Identifying the limitations associated with machine learning techniques in performing accounting tasks pp. 227-253

Liezl Smith and Christiaan Lamprecht

Investor response to financial news in the digital transformation era: the impact of accounting disclosures and herding behavior as indirect effect pp. 254-273

Shatha Mustafa Hussain and Amer Alaya

Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory pp. 274-288

Hashem Alshurafat, Mohannad Obeid Al Shbail, Allam Hamdan, Ahmad Al-Dmour and Waed Ensour

Does FinTech adoption increase the diffusion rate of digital financial inclusion? A study of the banking industry sector pp. 289-307

Myriam Aloulou, Rima Grati, Anas Ali Al-Qudah and Manaf Al-Okaily

The role of digital accounting transformation in the banking industry sector: an integrated model pp. 308-326

Manaf Al-Okaily, Ayman Abdalmajeed Alsmadi, Najed Alrawashdeh, Aws Al-Okaily, Yazan Oroud and Anwar S. Al-Gasaymeh

Does the adoption of blockchain technology add intangible benefits to the industrial sector? Evidence from Jordan pp. 327-349

Zaid Jaradat, Ahmad Al-Hawamleh, Mohannad Obeid Al Shbail and Allam Hamdan

Eyeballing internal auditors’ and the firms’ intention to adopt Metaverse technologies: case study in Indonesia pp. 350-365

Saarce Elsye Hatane, Livia Sondak, Josua Tarigan, Hendri Kwistianus and Sany Sany

Intellectual capital and bank’s performance: a cross-national approach pp. 366-391

Gopalakrishnan Chinnasamy, Araby Madbouly, S. Vinoth and Preetha Chandran

Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries pp. 392-415

Anas Ali Al-Qudah and Asma Houcine

How management accounting practices integrate with big data analytics and its impact on corporate sustainability pp. 416-432

Abeer M. Abdelhalim

Does XBRL adoption eliminate misclassification of income statement items? pp. 433-449

Zakeya Sanad

Volume 22, issue 1, 2023

Board characteristics and ESG disclosure in energy industry: evidence from emerging economies pp. 7-28

Yusuf Nuhu and Ashraful Alam

How big data features drive financial accounting and firm sustainability in the energy industry pp. 29-51

Mohsen Ebied Abdelghafar Younis Azzam, Marwa Saber Hamoda Alsayed, Abdulaziz Alsultan and Ahmed Hassanein

Internal control, debt risk, CEO education and earnings management evidence from China pp. 52-78

Guotai Chi and Ahmed R. Gooda

Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis pp. 79-104

Hania Waleed Tawfik El-Feel, Diana Mostafa Mohamed, Hala Magdy Amin and Khaled Hussainey

Does the sun ‘shine’ on utility firms? Evidence from pollution control bonds and overinvestment relationship pp. 105-130

Cyrine Khiari, Imen Khanchel and Naima Lassoued

Carbon emissions reduction and tax evasion behaviour: a trade-off between environmental goals and economic feasibility pp. 131-146

Ahmed Yamen and Hounaida Mersni

Accounting practices and regulations for extractive industries: a framework for harmonisation pp. 147-180

Hafez Abdo, Freeman Brobbey Owusu and Musa Mangena

“Go green” – evaluating the roles of environmental concerns, environmental social norms and green technology in fostering pro-green banking behaviors pp. 181-203

Mohammad Ali Ashraf