Accounting Research Journal: Volume 36 Issue 4/5

The impact of CEO age on a firm’s choice of global reporting initiative: moderating role of board social capital

Muhammad Jameel Hussain, Gaoliang Tian, Umair Bin Yousaf, Junyan Li

This study aims to explore the impact of the chief executive officer’s (CEO) age on adopting global reporting initiative (GRI) framework for corporate social responsibility (CSR…

Islamic banks’ Sharia compliance disclosure: an international evidence

Abdelhafid Benamraoui, Tantawy Moussa, Mostafa Hussien Alsohagy

This paper aims to investigate the disparity and compliance of information disclosures in Islamic banks (IBs). Specifically, the research examines IBs’ compliance with Sharia…

Financial statement fraud litigation, material weaknesses, and board characteristics

David Manry, Hua-Wei Huang, Yun-Chia Yan

The purpose of this study is to investigate whether the likelihood that a firm will face financial statement fraud litigation is affected by the disclosure of internal control…

Decrypting crypto: implications of potential financial accounting treatments of cryptocurrency

Benjamin Hubbard

The purpose of this paper is to examine potential financial accounting treatments for cryptocurrencies, including the current guidance, and compare the benefits and shortcomings…

Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia

Suham Cahyono, Iman Harymawan, Damara Ardelia Kusuma Wardani, Khairul Anuar Kamarudin

This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context.

Has increased prominence of translation results changed net investment hedging practice?

Beverly Marshall, Han Jin

The purpose of this paper is to examine the impact of greater reporting prominence of translation results following Accounting Standard Update (ASU) 2011-05 on net investment (NI…

Do founder CEOs and overconfidence affect firm risk?

Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan, Eliza Fatima

In the context of a two-tier governance system, this study aims to investigate whether CEO overconfidence affects firm risk. In addition, this study examines the moderating role…

Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system

Roslee Uyob, Ku Maisurah Ku Bahador, Ram Al Jaffri Saad

This study aims to investigate the usage behaviour associated with adopting the extensible business reporting language-based Malaysia business reporting system (MBRS). An extended…

Related party transactions, ownership structures and cost of debt: evidence from GCC listed firms

Baban Eulaiwi, Al-Hadi Ahmed Al-Hadi, Lien Duong, Brian Perrin, Grantley Taylor

This study aims to investigate the relation between firms’ use of related party transactions (RPTs) and cost of debt (COD) in Gulf Cooperation Council (GCC) countries.