Accounting Research Journal: Volume 35 Issue 3

The impact of changes in regulations on Malaysian IPOs

Rasidah Mohd-Rashid, Ahmad Hakimi Tajuddin, Karren Lee-Hwei Khaw, Chui Zi Ong

This study aims to examine the changes in equity guidelines and initial returns in the Malaysian initial public offering (IPO) market.

Do firms adjust board gender diversity in response to economic policy uncertainty?

Seksak Jumreornvong, Sirimon Treepong karuna, Shenghui Tong, Pornsit Jiraporn

This paper aims to explore the effect of economic policy uncertainty (EPU) on board gender diversity. Prior research shows that female directors play a beneficial role. The…

A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises

Zainal Abidin Ngah, Norashikin Ismail, Nadiah Abd Hamid

The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study…

Consolidation of off-balance sheet entities and investment efficiency

Fang Zhao, Abhijit Barua, Jung Hoon Kim

The purpose of this study is to examine the effect of consolidating off-balance sheet entities on firm-level investment efficiency. Financial Accounting Standards Board…

Drivers of mandatory disclosure in GCC region firms

Ismail Ufuk Misirlioglu, Jon Tucker, Helmi Abdulhameed Boshnak

This paper aims to investigate firm-level variations in the extent of mandatory disclosures and address the drivers of mandatory disclosure using data from the Gulf Co-operation…

Analysts’ cash flow forecasts informativeness, financial distress and auditor quality

Afroditi Papadaki, Olga-Chara Pavlopoulou-Lelaki

The purpose of this study is to examine the sophistication (accuracy, bias, informativeness for changes in accruals) and market pricing of analysts’ cash flow forecasts for…

From unrequited love to sleeping with the enemy: COVID-19 and the future relationship between UK universities and professional accounting bodies

Muhammad Al Mahameed, Umair Riaz, Lara Gee

This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context…