International Journal of Accounting & Information Management: Volume 32 Issue 2

Assessing the countries’ convergence to IPSAS from a cultural perspective

Paula Gomes dos Santos, Fábio Albuquerque

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the…

Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK

Hesham Bassyouny, Michael Machokoto

This paper aims to investigate the association between negative tone in annual report narratives and future performance in the UK context. Under the principle-based approach in…

Do emissions reduction initiatives improve financial performance? Empirical analysis of moderating factors

Ayman Issa

This study aims to examine the relationship between carbon reduction initiatives and financial performance. Additionally, it explores potential moderating variables, such as…

The information content of half-yearly goodwill impairment losses: analysis of the European context

Elisa Roncagliolo

This study aims to contribute to the debate on goodwill accounting by examining the information content of impairment losses recognized in half-yearly reports. Half-yearly reports…

Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100

Musa Ghazwani, Ibrahim Alamir, Rami Ibrahim A. Salem, Nedal Sawan

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how…

Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning

Meena Subedi

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More…

Do advisory directors increase discretionary accruals?

Ummya Salma, Md. Borhan Uddin Bhuiyan

This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors…