International Journal of Accounting & Information Management: Volume 31 Issue 1

Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption?

Ali Uyar, Hany Elbardan, Cemil Kuzey, Abdullah S. Karaman

This study aims mainly to test the effect of audit committee independence and expertise attributes on corporate social responsibility (CSR) reporting, assurance and global…

Performance drivers in Iberian companies in different economic cycles: new evidence using panel data

Maria Elisabete Neves, Beatriz Lopes Cancela, Vítor Manuel de Sousa Gabriel

This study aims to understand which factors determine the corporate performance of Portuguese and Spanish listed companies between 2011 and 2018, also considering the sub-period…

Governance and social responsibility: what factors impact corporate performance in a small banking-oriented country?

Maria Elisabete Neves, Catarina Proença, Beatriz Cancela

This paper aims to analyze the corporate governance and corporate social responsibility (CSR) determinants of the Portuguese listed companies’ performance, considering a different…

Big data and decision quality: the role of management accountants’ data analytics skills

Franziska Franke, Martin R.W. Hiebl

Existing research on the relationship between big data and organizational decision quality is still few and far between, and what does exist often assumes direct effects of big…

Capital structure and earnings management: evidence from Pakistan

Aziza Naz, Nadeem Ahmed Sheikh

The purpose of this study is to investigate whether capital structure affects accruals and real earnings management (AEM and REM) of nonfinancial firms listed on Pakistan Stock…

Board governance and audit report lag in the light of big data adoption: the case of Egypt

Hussein Mohsen Saber Ahmed, Sherif El-Halaby, Khaldoon Albitar

This paper aims to examine the mediating role of big data adoption (BDA) on the association between board governance (BG) and audit report lag (ARL).

Covid-19 disclosure: do internal corporate governance and audit quality matter?

Engy ELsayed Abdelhak, Khaled Hussainey, Khaldoon Albitar

This study aims to examine the impact of internal corporate governance and audit quality on the level of COVID-19 disclosure in Egypt.

The key audit matters and the audit cost: does governance matter?

Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah

This paper aims to investigate the relationship between key audit matters (KAMs) and audit costs and whether board size and independence affect this relationship. Furthermore…