International Journal of Accounting & Information Management: Volume 31 Issue 4

Mandatory auditor rotation and audit quality

Ajit Dayanandan, Sudershan Kuntluru

In the post-Enron era around the world, the role of auditor is widely debated. There is an increasing concern that an auditor’s continuous involvement with clients could impair…

Powering profits: how renewable energy boosts financial performance in European non-financial companies

Ayman Issa, Jalal Rajeh Hanaysha

The study aims to investigate the relationship between renewable energy use and financial performance in non-financial companies in European countries.

Breaking the glass ceiling for a sustainable future: the power of women on corporate boards in reducing ESG controversies

Ayman Issa, Jalal Rajeh Hanaysha

This study aims to investigate the relationship between board gender diversity and environmental, social and governance (ESG) controversies and to determine if a critical mass of…

Do professional shareholders matter for corporate compliance with IFRS reporting requirements: the moderating effect of board independence

Mohammad A.A. Zaid

From an agency theory realm, this study aims to respond to the more recent calls to deeply analyze the indirect influence of professional shareholders, namely, institutional…

Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK

Inas Mahmoud Hassan, Hala M.G. Amin, Diana Mostafa, Ahmed A. Elamer

This study aims to examine the role of the board of directors in affecting earnings management practices across small- and medium-sized enterprises (SMEs) life cycle.