Review of Accounting and Finance: Volume 23 Issue 3

Influence of the financial shared service center on the quality of accounting information

Junchao Zhang

This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using…

Corporate social responsibility and credit rating: evidence from French companies

Sourour Ben Saad, Mhamed Laouiti, Aymen Ajina

This study aims to provide further insights into the connection between corporate social responsibility (CSR) and companies’ credit ratings, while also exploring the role of…

The relationship between soft skills, stress and reduced audit quality practices

Antonio Samagaio, Paulo Morais Francisco, Teresa Felício

This study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to…

Investigating accounting professionals’ intention to adopt blockchain technology

R.K. Jena

Blockchain’s potential is so significant that business activities across all industries can be drastically altered. Furthermore, the characteristics of blockchain appear to be…

Climate change and the European banking sector: the effect of green technology adaptation and human capital

Ayesha Afzal, Jamila Abaidi Hasnaoui, Saba Firdousi, Ramsha Noor

Climate change poses effect on banking sector’s risks and profitability through adaptation of green technology. This study aims to incorporates green technology adaptation in…

From performance to horizon: managements’ horizon and firms’ investment efficiency

Abongeh A. Tunyi, Geofry Areneke, Tanveer Hussain, Jacob Agyemang

This study proposes a novel measure for management’s horizon (short-termism or myopia vs long-termism or hyperopia) derived from easily obtainable firm-level accounting and stock…