Accounting Research Journal: Volume 37 Issue 1

Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications

Johan Ingemar Lorentzon, Lazarus Elad Fotoh, Tatenda Mugwira

This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance.

The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information’s conveyance

Evy Rahman Utami, Sumiyana Sumiyana, Jogiyanto Hartono Mustakini, Zuni Barokah

The purpose of this study is to investigate the implementation of International Financial Reporting Standard (IFRS) 16 in developing countries to enhance asset pronouncements or…

Fighting through the Flesch and Fog: the readability of risk disclosures

Franz Eduard Toerien, Elda du Toit

The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards…

Window dressing in the banking sector of an emerging economy: evidence from aggregate data

Imad A. Moosa, Khalid Alsaad, Ibrahim N. Khatatbeh

This study aims to investigate window dressing as practiced by commercial banks in Kuwait, using monthly aggregate balance sheet data covering the period January 1993 to December…

Is audit committee busyness associated with earnings management? The moderating role of foreign ownership

Mohammed W.A. Saleh, Marwan Mansour

An audit committee (AC) whose members hold multiple directorships can adversely affect a firm’s earnings management (EM) behavior due to a lack of time that can prevent members…

COVID-19-related accounting disclosures in the financial statements: evidence from an emerging economy

Md Rezaul Karim, Mohammed Moin Uddin Reza, Samia Afrin Shetu

This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh.