Review of Accounting and Finance: Volume 22 Issue 3

The Ramadan effect on commodity and stock markets integration

Amine Ben Amar, Stéphane Goutte, Amir Hasnaoui, Amine Marouane, Héla Mzoughi

This study aims to investigate the dependence structure and volatility spillovers among two strategic commodities (crude oil and gold) and a set of Islamic and conventional…

Critical audit matters: litigation, quality and conservatism

Essam Elshafie

This study aims to address the following four research questions: first, whether auditors report critical audit matters (CAMs) to shield themselves against possible litigation;…

An econometric understanding of Fintech and operating performance

Faten Ben Bouheni, Manish Tewari, Mouwafac Sidaoui, Amir Hasnaoui

This study aims to develop a unique methodology to construct a bank’s financial technology (Fintech) score, which captures the degree of digitalization of a bank’s operations…

Accounting comparability and financial distress

Mohammad Nazrul Islam, Shihong Li, Clark M. Wheatley

The purpose of this study is to present the evidence of the association between financial statement comparability and corporate financial distress.

Busy audit committee directors and corporate narrative disclosure in Oman

Hidaya Al Lawati, Khaled Hussainey, Roza Sagitova

This study aims to examine whether, and which type of, busy audit committee (AC) directors affect the quality and quantity of forward-looking disclosure (FLD).

Over-investment and ESG inequality

Cemil Kuzey, Ali Uyar, Abdullah S. Karaman

This study aims to test whether over-investment is associated with environmental, social and governance (ESG) variation (i.e. inequality) across its dimensions, which, if so…