International Journal of Accounting & Information Management: Volume 31 Issue 2

Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China

Md Jahidur Rahman, Ao Ziru

This study aims to examine whether clients’ degree of digitalization and audit firms’ expertise in information technology (IT) influence audit quality (AQ).

Corporate social responsibility transparency and trade credit financing

Mohammad Hendijani Zadeh, Karen Naaman, Najib Sahyoun

This study aims to examine whether a company’s corporate social responsibility (CSR) transparency (reflected in two separate dimensions of social transparency and environmental…

Share pledging and earnings informativeness

Xiangyan Shi, Juan Wang, Xiaoyi Ren

The purpose of this paper is to investigate the effect of share pledging by controlling shareholders on earnings informativeness.

Research and development reporting and stock performance: evidence from China

Shuming Bai, Kai S. Koong, Yanni Wang

China adopted its new Accounting Standards for Business Enterprises No. 6 in 2007, which substantially converges with the International Financial Reporting Standards. It…

Does investment committee mitigate the risk of financial distress in GCC? The role of investment inefficiency

Redhwan Al-Dhamari, Hamid Al-Wesabi, Omar Al Farooque, Mosab I. Tabash, Ghaleb A. El Refae

The purpose of this study is to empirically examine how the voluntary formation of a specialised investment committee (IC) and IC characteristics affect financial distress risk…

Determining audit fees: evidence from the Egyptian stock market

Mohamed A. Saleh, Yasmine M. Ragab

This paper aims to empirically examine the determinants affecting audit fees in the Egyptian context concerning different organizational forms and governance mechanisms.

IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms

Waleed S. Alruwaili, Abdullahi D. Ahmed, Mahesh Joshi

Under a gradual long-term plan of the Saudi Stock Market (TADWUAL) from 2016, Saudi Arabia decided to work with International Financial Reporting Standards (IFRS) board to fully…