International Journal of Accounting & Information Management
Issue(s) available: 67 – From Volume: 15 Issue: 2, to Volume: 32 Issue: 5
The power of oversight: institutional investors as moderators of the earnings quality-information asymmetry nexus in Europe
Yasser Eliwa, Jim Haslam, Santhosh Abraham, Ahmed SalehWhile there is some evidence of a relationship between earnings quality and information asymmetry, there is limited evidence on the moderating role of institutional investors in…
The impact of venture capital subscription on price deviation of private placement: evidence from China
Jingyi Guan, Xueying Wen, Yunhui WenThe purpose of this study is to examine the role of venture capital (VC) in supporting corporate growth and innovation through participation in private placements. While VC…
CEO characteristics and audit report lag: evidence from Egypt
Mosa Abdelgelil Amin, Eman Mohamed Abdelmaged, Awad Elsayed Ibrahim, Tarek AbdelfattahThis study aims to investigate the relationship between Chief Executive Officer (CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy characterized by…
A model for predicting creative accounting in emerging economies
Ghassem Blue, Masoumeh Chahrdahcheriki, Zabihollah Rezaee, Mohsen KhotanlouThis study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).
The growth of FinTech and blockchain technology in developing countries: UAE’s evidence
Anas Ali Al-Qudah, Manaf Al-Okaily, Miklesh Prasad Prasad YadavThe purpose of this study is to investigate the continuous intention to use blockchain and FinTech innovations, focusing on the direct impact of user trust and perceived risks. It…
Behavioral determinants of investment decisions: evidence from Indian retail equity investors in the wake of COVID-19 induced financial risks
Arjun Hans, Farah S. Choudhary, Tapas SudanThe study aims to identify and understand the underlying behavioral tendencies and motivations influencing investor sentiments and examines the relationship between these…
AI-enabled FinTech for innovative sustainability: promoting organizational sustainability practices in digital accounting and finance
Arjun J. Nair, Sridhar Manohar, Amit MittalThe purpose of this study is to delve into the intricate terrain of assimilating sustainability practices into digital accounting and finance, centring on the transformative…
Exploring the organizational and social drivers of social media analytics: the domino effect in Fintech innovation
Khaled Saleh Al-Omoush, Nawaf Salem AlghusinThis study aims to examine organizational and social capital’s impact on adopting social media analytics (SMA) in the banking sector. It also explores the effects of SMA on…
Financial innovation and gender dynamics: a comparative study of male and female FinTech adoption in emerging economies
Jitender Kumar, Vinki RaniThis paper aims to identify the factors influencing the adoption of financial technology (FinTech) services among Indian residents. Moreover, it compares the awareness levels…
The measurement of fraud perception of investors and the mediating effect of risk aversion: the case of crypto assets
Musa Özçelik, Ganite KurtThis study aims to gain a new perspective on auditing by measuring investors’ fraud perception and to reveal the necessity of increasing individuals’ fraud perception by…
The impact of Fintech innovations on digital currency adoption: a blockchain-based study in India
Puneett Bhatnagr, Anupama Rajesh, Richa MisraThe purpose of this study is to integrate customer value theory (CVT) and protection motivation theory (PMT) to understand the factors that have an impact on customer experience…
Digital financial literacy and usage of cashless payments in Jordan: the moderating role of gender
Maha Shehadeh, H.M. Dawood, Khaled HussaineyThis study aims to examine the relationships between various components of digital financial literacy, namely, awareness, subjective knowledge, experience, the digital legal…
Fintech innovation for financial inclusion: can India make it?
Kamaljeet Sandhu, Ajit Dayanandan, Sudershan KuntluruThe purpose of this study is to examine the key research question, which is whether fintech innovation for financial inclusion has been successful in India? As fintech has been…
ISSN:
1834-7649e-ISSN:
1758-9037ISSN-L:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker
Further Information
