Accounting Research Journal: Volume 36 Issue 2/3

The effect of increases in board independence on financial reporting quality

Christine Porter, Matthew Sherwood

This paper aims to examine the relation between SEC regulations centered on board of director independence and financial reporting quality and investigates the different routes to…

Does fintech lead to better accounting practices? Empirical evidence

Mandella Osei-Assibey Bonsu, Ying Wang, Yongsheng Guo

Innovation in fintech presents great opportunities and huge challenges for accounting practices around the world. This paper aims to examine the impact of Fintech on accounting…

Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market

Malik Muneer Abu Afifa, Isam Saleh, Fatima Taqatqah

This paper aims to recognize the direct influence of audit quality (AQ) on earnings management practices (EMP) and company value (CV), as well as the mediating role of EMP in the…

Value relevance of earnings and book value of equity in profit versus loss reporting firms: significance of intangible intensity

Pooja Kumari, Chandra Sekhar Mishra

This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and loss-reporting…

CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost

Sandeep Yadav, Jagriti Srivastava

COVID-19 induced uncertainty in the firms’ business transactions, financial markets and product-market competition, causing a severe organizational legitimacy crisis. Using the…

Big data analytics and auditor judgment: an experimental study

Ranto Partomuan Sihombing, I Made Narsa, Iman Harymawan

Auditors’ skills and knowledge of data analytics and big data can influence their judgment at the audit planning stage. At this stage, the auditor will determine the level of…

How to do the right thing

Ron Peter Messer

This paper aims to make suggestions for addressing the apparent failure of business schools to communicate good ethical decision-making skills to students studying in…

A gendered discourse on truthful disclosure of financial fraud practices among accountants in China: implications to corporate governance

Kim-Lim Tan, Yuming Liu, Qiuting Ye

With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate…

Ways ethics education toolkit impacts moral judgment of accounting students

Tamara Poje, Maja Zaman Groff

To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of…

Audit committee diligence: do independent directors matter?

Pallab Kumar Biswas, Swapan Kumar Bala, Priyoti Mandal

This paper aims to examine the relationship between audit committee (AC) independence and AC meeting frequency in an emerging country where the presence of majority independent…

The great sell-side sell-off: evidence of declining financial analyst coverage

Barry Hettler, Justyna Skomra, Arno Forst

Motivated by significant global developments affecting the sell-side industry, in particular a shift toward passive investments and growing regulation, this study examines whether…