International Journal of Accounting & Information Management: Volume 28 Issue 3

Nonprofit organization fraud reporting: does governance matter?

Husam Abu Khadra, Dursun Delen

This paper aims to contribute to the extant literature in this field by examining nonprofit organizations’ fraud reporting compliance using logistic regression and decision tree…

ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms

Khaldoon Albitar, Khaled Hussainey, Nasir Kolade, Ali Meftah Gerged

This paper aims to investigate the effect of environmental, social and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated…

Board structure and corporate R&D intensity: evidence from Forbes global 2000

Aws AlHares, Ahmed A. Elamer, Ibrahem Alshbili, Maha W. Moustafa

This study aims to examine the impact of board structure on risk-taking measured by research and development (R&D) intensity in OECD countries.

Capital structure decisions in a period of economic intervention: Empirical evidence of Portuguese companies with panel data

Maria Elisabete Neves, Zélia Serrasqueiro, António Dias, Cristina Hermano

This paper aims to analyse the Portuguese companies’ determinants of capital structure. To reach this objective, the authors used data from 37 non-financial Portuguese large…

Does advertising really work?: The direct stimulating and attention-grabbing effects of advertising on investor behavior

Keke Wu, Yan Yu, Dayong Dong

This paper aims to examine the direct and indirect effects of advertising on investor behavior.

Integrated reporting, financial reporting quality and cost of debt

Mohammad Badrul Muttakin, Dessalegn Mihret, Tesfaye Taddese Lemma, Arifur Khan

Although proponents of integrated reporting (IR) advocate that this emerging practice has the potential to transform corporate reporting, the eventuation of this expectation would…

Do sin firms engage in real activities manipulation to meet earnings benchmarks?

Suzanne M. Ogilby, Xinmei Xie, Yan Xiong, Jin Zhang

Recent literature suggests that sin firms (firms in tobacco, gambling and alcohol industries) have lower institutional ownership, fewer analysts following, higher abnormal returns…

IT risk management: interrelationships based on strategy implementation

Nishani Edirisinghe Vincent, Robert Pinsker

Risk management is an under-explored topic in information systems (IS) research that involves complex and interrelated activities. Consequently, the authors explore the importance…