International Journal of Accounting & Information Management: Volume 30 Issue 1

Does the impact of IFRS on audit fees differ between early and late adopters?

Vincent Konadu Tawiah

This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.

An examination of board diversity and corporate social responsibility disclosure: evidence from banking sector in the Arabian Gulf countries

Ayman Issa, Mohammad A.A. Zaid, Jalal Rajeh Hanaysha, Ammar Ali Gull

The purpose of this study is to examine the impact of board diversity (e.g. education, gender, nationality and royal family members) on voluntary corporate social responsibility…

Does XBRL help improve data processing efficiency?

Yanchao Rao, Ken Huijin Guo

The US Securities and Exchange Commission (SEC) requires public companies to file structured data in eXtensible Business Reporting Language (XBRL). One of the key arguments behind…

Can intangible assets predict future performance? A deep learning approach

Eleftherios Pechlivanidis, Dimitrios Ginoglou, Panagiotis Barmpoutis

The aim of this study is to evaluate of the predictive ability of goodwill and other intangible assets on forecasting corporate profitability. Subsequently, this study compares…

Impact of news sentiment and topics on IPO underpricing: US evidence

Elena Fedorova, Sergei Druchok, Pavel Drogovoz

The goal of the study is to examine the effects of news sentiment and topics dominating in the news field prior to the initial public offering (IPO) on the IPO underpricing.

Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market

Michael Cipriano, Elizabeth T. Cole, John Briggs

Studies show firms reporting using Generally Accepted Accounting Principles in the United States (US GAAP) and International Financial Reporting Standards (IFRS) are similarly…

Management gender diversity, executives compensation and firm performance

Chenxuan Chen, Abeer Hassan

This paper aims to contribute to the discussion on the executives’ team and firm performance by investigating the relationships between executives’ compensation, management gender…

The effect of the financial crisis on audit quality: European evidence

Maria I. Kyriakou

This paper aims to examine the impact of the recent financial crisis on audit quality by analysing discretionary accruals.