International Journal of Accounting & Information Management: Volume 28 Issue 4

Risk disclosure and risk governance characteristics: evidence from a developing economy

Shamsun Nahar, Mohammad Istiaq Azim, Md Moazzem Hossain

The purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business…

CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks

Mohd Shukor Harun, Khaled Hussainey, Khairul Ayuni Mohd Kharuddin, Omar Al Farooque

This study aims to explore the corporate social responsibility disclosure (CSRD) practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the period…

IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure

Medhat N. El Guindy, Nadia Sbei Trabelsi

This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates…

Corporate carbon risk, voluntary disclosure and debt maturity

Tesfaye Taddese Lemma, Mehrzad Azmi Shabestari, Martin Freedman, Ayalew Lulseged, Mthokozisi Mlilo

This study aims to investigate the association between corporate carbon risk and debt maturity and the moderating role of voluntary disclosure, within the context of South Africa…

Diffusion of IFRS using innovation diffusion models

Niharika Dayyala, Syed Kashif Raza Zaidi, Kallol Bagchi

This study aims to examine the diffusion pattern of International Financial Reporting Standards (IFRS) into the countries and identifies the channels of diffusion.

Do equity incentives for the managements have impact on stock-pricing efficiency? Evidence from China

Yue-e Long, Xinyi Huang

The purpose of this paper is to investigate the impacts of equity incentive on stock pricing efficiency, as well as the institutional investors’ response to equity incentive and…

The impact of disclosure level and client incentive on auditors’ judgments of related party transactions

Ling Yang, Lijun Ruan, Fengchun Tang

The purpose of this study is to present the results of an experiment that examines the effects of client management’s increased disclosure of related party transactions (RPTs) on…

The impact of SFAS 157 on fair value accounting and future bank performance

Dimu Ehalaiye, Mark Tippett, Tony van Zijl

The purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial…

Corporate governance, ownership structure and capital structure: evidence from Chinese real estate listed companies

Yi Feng, Abeer Hassan, Ahmed A. Elamer

This paper aims to contribute to the existing capital structure and board structure literature by examining the relationship among corporate governance, ownership structure and…

The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment

Beatriz Lopes Cancela, Maria Elisabete Duarte Neves, Lúcia Lima Rodrigues, António Carlos Gomes Dias

In the macroeconomic environment of the Iberian Peninsula, this paper aims to examine the influence of corporate governance characteristics on corporate sustainability…