Journal of Financial Reporting and Accounting

2003 - 2023

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

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Volume 21, issue 5, 2022

Predictive view of the value relevance of earnings in India pp. 937-957

Hajam Abid Bashir, Manish Bansal and Dilip Kumar

Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance pp. 958-973

Khurram Ashfaq, Shafique Ur Rehman, Moeez Ul Haq and Muhammad Usman

Risk management and bank performance: evidence from the MENA region pp. 974-998

Etienne Harb, Rim El Khoury, Nadia Mansour and Rima Daou

Weaknesses of Malaysian public procurement: a review of auditor general’s reports pp. 999-1020

Siti Maryam Mohamad Azmi and Suhaiza Ismail

Pushing a balloon: does corporate risk disclosure matter for investment efficiency? pp. 1021-1048

Mubashir Ali Khan, Josephine Tan Hwang Yau, Asri Marsidi and Zeeshan Ahmed

The relationship between corporate governance and financial reporting transparency pp. 1049-1072

Mahdi Salehi, Raed Ammar Ajel and Grzegorz Zimon

Does political connection affect corporate financial performance? The moderating role of directors’ financial expertise pp. 1073-1099

Anis EL Ammari

Audit committee effectiveness, internal audit function, firm-specific attributes and internet financial reporting: a managerial perception-based evidence pp. 1100-1123

Juma Bananuka and Stephen Korutaro Nkundabanyanga

Key audit matters and big4 auditors in Oman: a quantile approach analysis pp. 1124-1148

Saeed Rabea Baatwah

The impact of intellectual capital formation and knowledge economy on banking performance: a case study of GCC’s conventional and Islamic banks pp. 1149-1170

Erhan Akkas and Mehmet Asutay

The impact of real earnings management on corporate credit risk pp. 1171-1187

Ahmed Hunjra, Fazal Muhammad and Saber Sebai

Impact of analyst report on the behavior of retail investors: a study during COVID-19 in India pp. 1188-1205

Bijitaswa Chakraborty, Manali Chatterjee and Titas Bhattacharjee

Determinants of the extent and quality of corporate social responsibility disclosure in the industrial and services sectors: the case of Jordan pp. 1206-1245

Hani Alkayed and Bilal Fayiz Omar

Volume 21, issue 4, 2022

Did the COVID-19 pandemic affect auditors’ client acceptance and continuance decision-making process? pp. 780-799

Sofia Papadopoulou

Board attributes and CSR expenditure before and during COVID-19 pp. 800-819

Umar Habibu Umar, Abubakar Isa Jibril and Sulaiman Musa

COVID-19: the impact of the pandemic fear on IPO underpricing pp. 820-846

Elena Fedorova, Pavel Chertsov and Anna Kuzmina

The impact of the COVID-19 pandemic on corporate tax avoidance: evidence from S&P 500 firms pp. 847-866

Sameh Kobbi-Fakhfakh and Fatma Bougacha

Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency pp. 867-894

Saeed Rabea Baatwah, Ali Ali Al-Ansi, Ehsan Saleh Almoataz and Zalailah Salleh

An exploratory study that uses textual analysis to examine the financial reporting sentiments during the COVID-19 pandemic pp. 895-915

Normawati Non and Norazlin Ab Aziz

COVID-19-related disclosures by listed firms in Vietnam pp. 916-935

Thanh Thanh Thi Hoang and Huu Cuong Nguyen

Volume 21, issue 3, 2021

The impact of institutional ownership on the value relevance of accounting information: evidence from Egypt pp. 509-525

Ahmed Diab, Samir Ibrahim Abdelazim and Abdelmoneim Bahyeldin Mohamed Metwally

Do corporate governance practices restrain earnings management in banking industry? Lessons from India pp. 526-552

Deepa Mangala and Neha Singla

Earnings management and issue characteristics: an empirical analysis of IPOs in India pp. 553-574

Deepa Mangala and Mamta Dhanda

Impact of Sarbanes Oxley Act on initial public offerings: new evidence from reverse leveraged buyouts pp. 575-591

Nischala P. Reddy, Ben Le and Donna L. Paul

Transparency level of the electronic procurement system in Malaysia pp. 592-606

Hawa Ahmad, Sitti Hasinah Abul Hassan and Suhaiza Ismail

Integrated reporting disclosure in Malaysia: regulations and practice pp. 607-632

Sumaia Ayesh Qaderi, Sitraselvi Chandren and Zaimah Abdullah

The impact of qualified audit opinion on stock returns: an empirical study at Amman stock exchange pp. 633-653

Rana Bayo Flees and Sulaiman Mouselli

R&D expenditure and managerial ownership: evidence from firms of high-vs-low R&D intensity pp. 654-672

Ahmed Hassanein, Jamal Al-Khasawneh and Hany Elzahar

Board gender diversity, board compensation and firm performance. Evidence from Jordan pp. 673-694

Taha Almarayeh

The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market pp. 695-728

Ben Le and Paula Hearn Moore

How does ownership structure affect the financing and dividend decisions of firm? pp. 729-746

Tahar Tayachi, Ahmed Hunjra, Kirsten Jones, Rashid Mehmood and Mamdouh Abdulaziz Sa Al-Faryan

Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan pp. 747-774

Malik Muneer Abu Afifa, Isam Hamad Saleh and Fadi Fouad Haniah

Volume 21, issue 2, 2021

The association between accountant’s competences, organisational culture and integrated reporting practices pp. 193-216

Laura Orobia, Racheal Nturaninshaba, Juma Bananuka and Kasmwakat Reuel Dakung

CEO duality, earnings quality and board independence pp. 217-231

Sandra Alves

Drivers of corporate voluntary disclosure: a systematic review pp. 232-267

Izdihar Abdullah Zamil, Suresh Ramakrishnan, Noriza Mohd Jamal, Majeed Abdulhussein Hatif and Saleh F.A. Khatib

An exploratory study of US acquirers’ market performance: pre- versus post-Sarbanes–Oxley act of 2002 pp. 268-299

Samah El Hajjar, Elie Menassa and Talie Kassamany

Factors influencing corporate sustainability disclosure practices: empirical evidence from Indian National Stock Exchange pp. 300-321

Kishore Kumar, Ranjita Kumari, Archana Poonia and Rakesh Kumar

Determining the managerial perception on triple bottom line performance pp. 322-343

Parul Munjal and Deergha Sharma

Association between restrictive covenants and accounting conservatism: evidence from US public debt pp. 344-369

Amira Houaneb, Amira Houaneb, Rim Ben Hassen and Dorra Talbi

Information risk, cost of equity and stock returns: evidence from Iranian firms pp. 370-383

Ahmad Abdollahi, Mehdi Safari Gerayli, Yasser Rezaei Pitenoei, Kamran Mohammad Hasani and Fatemeh Riahi

Financial reporting quality and the effects of CFO gender and board gender diversity pp. 384-400

Justin G. Davis and Miguel Garcia-Cestona

Investor sentiment and accounting conservatism: evidence from Iran pp. 401-419

Saeid Aliahmadi

The effect of business uncertainty on IT governance pp. 420-433

Sylvia Veronica Siregar and Siti Nurwahyuningsih Harahap

Top management team heterogeneity, corporate social responsibility and firm risk: an emerging country perspective pp. 434-463

Mohammad Hassan Shakil and Nor Shaipah Abdul Wahab

Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy pp. 464-485

Mahade Hasan and Shah Md Taha Islam

Accounting for customer satisfaction: evidence of corporate performance value relevance from top global brands pp. 486-507

Rania AbuRaya, Mohamed Yassin and Salah A. Ali

Volume 21, issue 1, 2022

Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy pp. 5-44

Malik Muneer Abu Afifa, Hien Vo Van and Trang Le Hoang Van

Blockchain technology acceptance by investment professionals: a decomposed TPB model pp. 45-59

Anitha Kumari and N. Chitra Devi

No trust, no use: how young retail investors build initial trust in financial robo-advisors pp. 60-82

Mustafa Nourallah, Peter Öhman and Muslim Amin

Big Data analytics and financial reporting quality: qualitative evidence from Canada pp. 83-104

Isam Saleh, Yahya Marei, Maha Ayoush and Malik Muneer Abu Afifa

Portfolio rebalancing based on a combined method of ensemble machine learning and genetic algorithm pp. 105-125

Sanaz Faridi, Mahdi Madanchi Zaj, Amir Daneshvar, Shadi Shahverdiani and Fereydoon Rahnamay Roodposhti

Cloud-based accounting information systems usage and its impact on Jordanian SMEs’ performance: the post-COVID-19 perspective pp. 126-155

Manaf Al-Okaily, Abeer F. Alkhwaldi, Amir A. Abdulmuhsin, Hamza Alqudah and Aws Al-Okaily

Retention contracts with asymmetric information: optimistic approach vs pessimistic approach pp. 156-177

Belkacem Athamena, Zina Houhamdi and Ghaleb A. ElRefae

Towards an understanding of metaverse banking: a conceptual paper pp. 178-190

Muhammad Zekree Leong Zainurin, Masairol Haji Masri, Mohd Hairul Azrin Besar and Muhammad Anshari