Journal of Financial Reporting and Accounting: Volume 21 Issue 5

Predictive view of the value relevance of earnings in India

Hajam Abid Bashir, Manish Bansal, Dilip Kumar

This study aims to examine the value relevance of earnings in terms of predicting the value variables such as cash flow, capital investment (CI), dividend and stock return under…

Factors influencing stakeholder’s judgment on internal audit function’s effectiveness and reliance

Khurram Ashfaq, Shafique Ur Rehman, Moeez Ul Haq, Muhammad Usman

This study aims to explore the effectiveness and reliability of the performance of internal auditor by the stakeholders for their decision making. The absence of rules and…

Risk management and bank performance: evidence from the MENA region

Etienne Harb, Rim El Khoury, Nadia Mansour, Rima Daou

The credit crunch of 2008 and recent COVID-19 influences underscored the importance of liquidity and credit risk management in businesses and financial institutions. The purpose…

Weaknesses of Malaysian public procurement: a review of auditor general’s reports

Siti Maryam Mohamad Azmi, Suhaiza Ismail

This paper aims to systematically analyze the weaknesses of public procurement in Malaysia as reported in the Auditor General’s Reports from 2011 until 2018. Specifically, the…

Pushing a balloon: does corporate risk disclosure matter for investment efficiency?

Mubashir Ali Khan, Josephine Tan Hwang Yau, Asri Marsidi, Zeeshan Ahmed

This study aims to examine the effect of corporate risk disclosure on investment efficiency. This study also seeks to contribute to existing literature of corporate risk…

The relationship between corporate governance and financial reporting transparency

Mahdi Salehi, Raed Ammar Ajel, Grzegorz Zimon

The present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS.

Does political connection affect corporate financial performance? The moderating role of directors’ financial expertise

Anis EL Ammari

This paper aims to examine the effects of political connections (PCs) on corporate financial performance (CFP) in an emerging economy. It also investigates the moderating…

Audit committee effectiveness, internal audit function, firm-specific attributes and internet financial reporting: a managerial perception-based evidence

Juma Bananuka, Stephen Korutaro Nkundabanyanga

This study aims to examine the contribution of audit committee effectiveness (ACE), internal audit function (IAF) and firm-specific attributes to internet financial reporting…

Key audit matters and big4 auditors in Oman: a quantile approach analysis

Saeed Rabea Baatwah

In response to the users of financial statements’ need for better communication value from audit reports, auditors are required to expand the format and content of their reports…

The impact of intellectual capital formation and knowledge economy on banking performance: a case study of GCC’s conventional and Islamic banks

Erhan Akkas, Mehmet Asutay

This paper aims to evaluate the impact of intellectual capital in terms of human capital, structural capital and capital employed on the financial performance of Islamic and…

The impact of real earnings management on corporate credit risk

Ahmed Imran Hunjra, Fazal Muhammad, Saber Sebai

Earnings management (EM) plays a vital role in risk management. This paper aims to investigate the impact of real earning management (REM) on credit risk.

Impact of analyst report on the behavior of retail investors: a study during COVID-19 in India

Bijitaswa Chakraborty, Manali Chatterjee, Titas Bhattacharjee

One of the adverse effects of COVID-19 is on poor economic and financial performance. Such economic underperformance, less demand from the consumer side and supply chain…

Determinants of the extent and quality of corporate social responsibility disclosure in the industrial and services sectors: the case of Jordan

Hani Alkayed, Bilal Fayiz Omar

This study aims to investigate the determinants of the extent and quality of corporate social responsibility disclosure (CSRD) in Jordan. The study examines a number of factors…