International Journal of Law and Management: Volume 66 Issue 4

Key audit matters and auditing quality in the era of COVID-19 pandemic: the case of Jordan

Esraa Esam Alharasis, Abeer F. Alkhwaldi, Khaled Hussainey

This study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.

Quality of work-life situation and effectiveness of labour laws: managerial perspectives

Prakash Shrestha, Dilip Parajuli, Bibek Raj Adhikari

This paper aims to examine the current quality of work-life (QWL) situation and the effectiveness of labor laws for promoting QWL in the context of Nepalese workplaces.

The moderating effect of tax risk on the relationship between tax avoidance and firm risk: empirical evidence in the French context

Mouna Guedrib, Fatma Bougacha

This paper aims to study the impact of tax avoidance on corporate risk. It also examines the moderating impact of tax risk on the relationship between tax avoidance and firm risk.

Reassessing Saudi Arabia’s foreign investment laws: from protectionism to liberalization

Ibrahim Mathker Saleh Alotaibi, Mohammad Omar Mohammad Alhejaili, Doaa Mohamed Ibrahim Badran, Mahmoud Abdelgawwad Abdelhady

This paper aims to examine the extent to which these reforms address the limitations of Saudi Arabia’s previous investment framework. Long viewed as a hostile environment in which…

Green banking laws and regulations in Mauritius: a comparative study with other countries’ policies

Ambareen Beebeejaun, Teekshna Maharoo

Financial institutions, including banks, have their responsibilities to contribute towards the preservation of the environment. Green banking is an emerging concept that involves…