International Journal of Accounting & Information Management: Volume 29 Issue 1

Does the supervisory ability of internal audit executives affect the occurrence of corporate fraud? Evidence from small and medium-sized listed enterprises in China

Huixiang Zeng, Li Yang, Jing Shi

Internal audit executives instruct the internal audit department to supervise corporate business management activities, evaluate internal controls and risks and provide…

Does CSR reporting indicate strong corporate governance?

Siew H. Chan, Timothy S. Creel, Qian Song, Yuliya V. Yurova

This study aims to investigate the relationship between companies filing versus those not filing corporate social responsibility (CSR) reports and corporate governance.

The effect of auditor type on audit quality in emerging markets: evidence from Egypt

Mohamed M. El-Dyasty, Ahmed A. Elamer

Although a number of studies suggest that big audit firms provide higher audit quality in strict legal environments, empirical evidence remains inconclusive. As little is known…

Insight into the process of responsibility judgment of an audit failure

Siew H. Chan, Qian Song

This study tests a research model for promoting understanding of the responsibility attribution process.

Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks

Rami Ibrahim A. Salem, Ernest Ezeani, Ali M. Gerged, Muhammad Usman, Rateb Mohammmad Alqatamin

This study aims to examine the influence of the quality of voluntary disclosure (QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle East and North…

Short-sale refinancing and earnings response coefficient: evidence from China

Tingli Liu, Ying Jiang, Lizhong Hao

Although short selling has been legalized in China for nearly 10 years, due to the existence of short-sale constraints, its impact on corporate governance of listed companies…

The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan

Shuling Chiang, Gary Kleinman, Picheng Lee

This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use…

Auditing in times of social distancing: the effect of COVID-19 on auditing quality

Khaldoon Albitar, Ali Meftah Gerged, Hassan Kikhia, Khaled Hussainey

This paper aims to discuss the theoretical impact of COVID-19 social distancing outbreak on audit quality.