International Journal of Accounting & Information Management: Volume 28 Issue 1

Corporate governance and cost of capital in OECD countries

Aws AlHares

The purpose of this study is to investigate the impact of corporate governance mechanisms on the cost of capital in Organisation for Economic Co-operation and Development (OECD…

The spillover effects of a bright-line regulation: evidence from China

Yunling Song, Shihong Li, Ling Zhou

The purpose of this paper is to investigate the spillover effects of a bright-line disclosure regulation that required Chinese listed firms to provide earnings forecasts if they…

Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency: Evidence from Canada

Ahmad Hammami, Mohammad Hendijani Zadeh

The purpose of this study is twofold: first, to introduce two determinants of environmental, social and governance (ESG) disclosure transparency, namely, audit quality and public…

Auditor monitoring and restatement dark period

Nourhene BenYoussef, Mohamed Drira

Prior research has examined the impact of corporate governance mechanisms, including external auditing, on accounting restatements likelihood. However, little is known about…

Audit committee ownership and audit report lag: evidence from Australia

Md. Borhan Uddin Bhuiyan, Mabel D’Costa

This paper aims to examine whether audit committee ownership affects audit report lag. Independent audit committees are responsible for overseeing the financial reporting process…

Whistleblowing in India: evidence from accounting students and professionals

Richard G. Brody, Gaurav Gupta, Todd White

The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India.

Do related party transactions affect earnings quality? Evidence from East Asia

Mohd Mohid Rahmat, Balachandran Muniandy, Kamran Ahmed

The purpose of this paper is to examine the effect of related party transactions (RPTs) and types of RPTs (complex, simple and loan) on earnings quality in four East Asian…

Investors’ perceptions of the cybersecurity risk management reporting framework

Ling Yang, Linda Lau, Huiqi Gan

The purpose of this paper is to propose a research model to examine the perception of non-professional investors toward the cybersecurity reporting framework developed by the…

Application of stochastic linear programming in managerial accounting: Scenario analysis approach

Di Wu, Yong Choi, Ji Li

This paper aims to focus on applications of stochastic linear programming (SLP) to managerial accounting issues by providing a theoretical foundation and practical examples. SLP…