International Journal of Accounting & Information Management: Volume 30 Issue 5

The impact of board characteristics on classification shifting: evidence from Germany

Muhammad Usman, Rami Salem, Ernest Ezeani, Bilal

This paper aims to examine the relationship between board characteristics (BCs) on classification shifting (CS) among listed non-financial German firms.

The impact of audit committee effectiveness on firms’ outcomes in China: a systematic review

Bushra Komal, Bilal, Chengang Ye, Rami Salem

This paper aims to discuss the academic literature on the impact of audit committee effectiveness on different outcomes (accounting, auditing, governance and economics) in China.

The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions

Muhammad Usman, Jacinta Nwachukwu, Ernest Ezeani

This paper aims to examine the impact of board characteristics on earnings management (EM) among UK non-financial firms.

Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis

Tony Abdoush, Khaled Hussainey, Khaldoon Albitar

Due to stakeholders’ concerns on the contribution of corporate governance in monitoring insurance companies during financial crisis, this study aims to investigate whether and how…

ESG controversies and the cost of equity capital of European listed companies: the moderating effects of ESG performance and market securities regulation

Fabio La Rosa, Francesca Bernini

This paper aims to investigate the effect of environmental, social and governance (ESG) controversies on the cost of equity (COE) capital, exploring the moderating role of both…

Earnings management: a bibliometric analysis

Jaime Fernandes Teixeira, Lúcia Lima Rodrigues

The purpose of this paper is to present a bibliometric analysis of earnings management (EM), providing an overview of the main results and research trends in this area. EM is a…