International Journal of Managerial and Financial Accounting

2008 - 2026

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Volume 18, issue 9, 2026

When political embeddedness shapes ESG practice corporate governance pp. 1-20

Fajar Kholillulloh, Nandya Octanti Pusparini, Bella Ananda Chairunnisa, Santi Putriani and Charbel Salloum

Volume 18, issue 8, 2026

Sustainable corporate boards with employee representation pp. 1-19

Guillaume Baechler, Hervé Boco, Laurent Germain and Clément Lyon-Caen

Volume 18, issue 7, 2026

Effect of board-ownership dynamics on shareholders' wealth in Sub-Saharan Africa pp. 1-23

Kwabena Agyarko Gyekye and Msizi Vitalis Mkhize

Global research mapping on the convergence of ESG and sustainable finance: a bibliometric and topic modelling approach pp. 24-49

Mohan Kumar, Mohit Yadav, Ashutosh Pandey, Nilesh Kumar Tiwari and Azadeh Amoozegar

Volume 18, issue 6, 2026

Uncovering the drivers of environmental, social, and corporate governance reporting: evidence from Vietnam pp. 1-19

Nguyen Thi Hong Thuy, To The Nguyen, Ho Bao Lam, Duong Thi Tra My and Nguyen Thi Phuong Anh

Volume 18, issue 5, 2026

Bibliometric insights into green accounting research: analysing trends, impact, and theoretical foundations pp. 1-25

Shi Yang and Alexios Kythreotis

Volume 18, issue 4, 2026

Board characteristics and bank risk-taking: the role of political connection pp. 387-403

Nam Pham Hai and Chi Le Ha Diem

Free risk-bearing capacity under liquidity aspects pp. 404-428

Dietmar Ernst and Alicia Sinsel

Carbon emission disclosure, green innovation, labour practices and decent work on the cost of equity: the role of good corporate governance as a moderating variable pp. 429-450

Marannu Paledung, Darwis Said and Afdal Afdal

Evolving financial auditing standards: overcoming unforeseen challenges in a dynamic global economy pp. 451-476

Assyad Al-Wreiket, Adel Almasarwah, Shakil Rahman, Arturo Capasso and Charbel Salloum

The behaviour of distressed firms towards earnings management in a competitive product market pp. 477-502

Najet Rejeb, Houssam Bouzgarrou and Faten Lakhal

Volume 18, issue 3, 2026

Whether innovation focused companies invest more in working capital: evidence from India pp. 251-273

Kumar Sanjay Sawarni, Sivasankaran Narayanasamy, Naresh Gopal and Ankur Shukla

The moderating effect of firm size on the relationship between corporate governance and firm performance pp. 274-289

Chien-Van Nguyen

Green growth through fintech innovation pp. 290-312

Hajer Jarrar, Charbel Salloum, Adel F. Al Alam and Jean-Francois Verdie

Exploring the influence of financial and macroeconomic factors on financial distress: insights from service sector firms in India pp. 313-342

Soumya Ranjan Sethi and Dushyant Ashok Mahadik

The impact of audit oversight on price ratios, stock returns, and institutional ownership pp. 343-366

Rebecca Abraham, Arti Chandani, Mohit Pathak and Prashant Ubarhande

Unveiling the connection: R%D expenditure and earnings management in Indian pharmaceutical sector pp. 367-386

Sushma Vishnani, Meena Bhatia and Nidhi Singh

Volume 18, issue 2, 2026

Materialism and corporate social responsibility: the moderating role of board characteristics and industry type pp. 125-146

Majid Ashrafi

Exploring integrated reporting: sustainability, transparency, and regulatory frameworks - a comparative analysis pp. 147-162

Abdullah E. Alajmi and Rasheed Alrashidi

Unlocking financial peaks: board and audit roles in the GCC pp. 163-184

Hajer Jarrar, Charbel Salloum, Adel F. Al Alam and Mohamad Baker Hamieh

Auditor industry expertise in Italy: evidence from the Big 4 partners pp. 185-203

Tatiana Mazza and Stefano Azzali

Institutional ownership and earnings management of listed deposit money banks: evidence from an emerging economy pp. 204-223

Bashir Tijjani, Suleiman Yahaya Umaru and Faisal Abdullah Al Hudithi

The nexus between ownership structure and firm performance: the role of the Big 4 as moderator. A further analysis. Saudi evidence pp. 224-249

Ebrahim Mohammed Al-Matari

Volume 18, issue 1, 2026

International Financial Reporting Standards adoption and accounting quality in emerging economies pp. 1-21

Musah Mohammed Saeed, Manisha Kumari and Mahalakshmi Mudliar

Auditor reputation, audit report lag and audit fees: an empirical study in Thailand pp. 22-40

Muhammad Syukur, Dio Alfarago and Riska Damayanti

The impact of board characteristics and related party transactions on the financial performance of Indian banks pp. 41-74

Najib H.S. Farhan and Faozi A. Almaqtari

Unlocking the potential: investigating key factors in adopting digital reporting effectively pp. 75-104

Sanjay Gupta, Meenu Gupta, Anchal Arora and Nidhi Walia

Integrated reporting and financial performance: evidence from Portugal and Spain pp. 105-124

Carolina Costa, Inês Lisboa and José Luís Martins

Volume 17, issue 5, 2025

Sustainable accounting information and its role in achieving the requirements of sustainable development and reducing costs pp. 1-22

Abbas Hashem Mahlhal, Mohammed Ali Mohammed and Ayad Kadhem Jebur

Volume 17, issue 4, 2025

Connecting realms: investigating the interplay of financial and social inclusion in India pp. 387-398

Kashif Iqbal Siddiqui and Taufeeque Ahmad Siddiqui

The impact of accounting comparability on classification shifting: evidence from UK companies pp. 399-419

Wiem Dridi

Capital structure, cost of funding and bank performance: a managerial compendium pp. 420-441

Federico Beltrame

Analysis of bank-specific determinants of stressed and non-performing assets in commercial banks: a TISM-MICMAC approach pp. 442-461

Vijay Kumar Sharma and Harish Kumar

Drivers of and barriers to management accounting change in a fragile state: evidence from a field study pp. 462-488

Nikhil Chandra Shil, Mahfuzul Hoque and Mahmuda Akter

Employee compensation satisfaction and turnover intention in the readymade garment industry: which role is associated to organisational commitment? pp. 489-509

Sudin Bag, Akhund Ahammad Shamsul Alam and Amina Omrane

Volume 17, issue 3, 2025

The response of accounting educators in incorporating significant new accounting standards in the curriculum in Indonesia pp. 255-268

Aria Farah Mita and Sylvia Veronica Siregar

A retrospective of earnings management research: charting the knowledge base, intellectual structure, and way forward pp. 269-305

Priyam Mendiratta, Smita Kashiramka and Surendra Singh Yadav

Broadening the lens: capital structures and company performance in a new economy pp. 306-330

Peixuan Wu, Muhammad Irfan Khan, Syed Imran Zaman, Saghir Pervaiz Ghauri and Miao Miao

Corporate governance and international financial reporting standards compliance among Ghanaian-listed companies pp. 331-348

Musah Mohammed Saeed

Impact of board attributes on corporate cash holdings: evidence from India pp. 349-367

Ruchi Moolchandani and Sujata Kar

Usage of interest rate derivatives in risk management: an analysis pp. 368-386

Subhamoy Chatterjee and R.P. Mohanty

Volume 17, issue 2, 2025

Examining financial ratios for non-financial firms to survive currency devaluation pp. 121-138

Iman Samir Youssef, Charbel Salloum and Mohamed Abonazel

Market return volatility under renewable lease contracting comparative approach between IFRS 16 and IAS 17 pp. 139-158

Mohammad Aladwan

Earnings quality as a predictor of firm performance: empirical analysis in the USA pp. 159-174

Adel Almasarwah, Ahmed Al-Omush, Yahya Marei and Humoud Almutairi

Financial management behaviour among youth: is financial literacy a panacea? pp. 175-204

Chong-Yang Sim, Chee-Hua Chin, Ek-Tee Ngian and Jackson Jung-Wei Wong

ESG measurement: an interdisciplinary review using scientometric analysis pp. 205-253

Monica Singhania, Gurmani Chadha and Dimple Gupta

Volume 17, issue 1, 2025

The impact of financial factors and advisory services on the viability of cotton, rice and maize crops in Greece pp. 1-12

Alexandra Pavloudi, Maria Tsiouni, Georgios Kountios and Dario Siggia

Banking dynamics in MENA: a study on profit catalysts pp. 13-35

Iman S. Youssef, Charbel Salloum and Adel F. Al Alam

Firms' operating leverage and external shocks: does economic policy uncertainty matter? pp. 36-56

Taher Hamza and Zeineb Barka

Impact of changes in international financial reporting standards on company financial ratios pp. 57-74

Kristina Rudžionienė and Aistė Tamonytė

Accounting manipulations in public sector: an empirical analysis of European Union countries' accounts pp. 75-102

Sandro Brunelli, Alessandro Giosi, Marco Caiffa and Riccardo Savio

The impact of financial performance on the value relevance of GAAP and non-GAAP profitability measures: evidence from the Amman Stock Exchange pp. 103-120

Tareq Z. Mashoka