Accounting Research Journal: Volume 32 Issue 4

Empirical evidence of the suitability of IFRS in emerging markets

Ghassan H. Mardini, Rula S. Wadi, Osama A. Mah’d

The purpose of this study was to assess the suitability of International Financial Reporting Standards (IFRS) in emerging markets such as Qatar. The current research attempts to…

Gender diversity on audit committees and its impact on audit fees: evidence from India

Seema Miglani, Kamran Ahmed

The purpose of this study is to examine the relationship existing between gender diverse (women directors) audit committees and audit fees.

Making investment decisions using XBRL filing data

Rimona Palas, Amos Baranes

The Securities Exchange Commission mandated eXtensible Business Reporting Language (XBRL) filing data provide immediate availability and easy accessibility for both academics and…

Environmental disclosures and changes in firm value: new evidence from the BP oil spill

Steve A. Garner, Michael J. Lacina

The purpose of this study is to use a sample of oil and gas firms and examine the relationship between environmental disclosure in the USA Form 10-K and the stock market reaction…

Stock price synchronicity and dividend policy: evidence from an emerging market

Omar Farooq, Mona A. ElBannan

The purpose of this paper is to document the impact of stock price synchronicity (SYNCH) on the dividend payout ratio.

The impact of communication style on psychological comfort and trust in audit services

Naruanard Sarapaivanich, Jomjai Sampet, Paul G. Patterson

This study aims to examine the extent to which clients’ perceptions of a financial auditor’s communication style affect their psychological comfort and trust when considering…

IFRS adoption and accounting regulation in Ethiopia

Yitayew Mihret Wagaw, Dessalegn Getie Mihret, Degefe Duressa Obo

The purpose of this study is to examine international financial reporting standards (IFRSs) adoption in Ethiopia to explain transnational political-economic antecedents of this…

Accumulated (integrated) interest and the square root process

Diandian Ma, Xiaojing Song, Mark Tippett, Thu Phuong Truong

The purpose of this study is to determine distributional properties of the accumulated rate of interest when the instantaneous rate of interest evolves in terms of the Cox et al.…

Impact of ASX corporate governance guidelines on sustainability reporting

Robert Czernkowski, Stephen Kean, Stephen Lim

This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and…