Journal of Financial Reporting and Accounting: Volume 16 Issue 3

Auditor choice as a commitment device

Akihiro Noda

This study aims to examine how firms choose an auditor in the presence of bilateral information asymmetry between insiders and outsiders regarding firms’ economic performance.

Abnormal audit fees and accrual and real earnings management: evidence from UK

Mohammad Alhadab

This paper aims to examine the relationship between abnormal audit fees and accrual-based and real-based earnings management by using a sample of 1,055 UK firm-year observations…

Do dividends announcements signal future earnings changes for Jordanian firms?

Wasim Khalil Al-Shattarat, Basiem Khalil Al-Shattarat, Ruba Hamed

This study aims to examine the signalling hypothesis of dividends by testing empirically the market reaction to dividends announcements. Furthermore, this study aims to examine…

Determinants of ERM implementation: the case of Tunisian companies

Sana Masmoudi Mardessi, Sonda Daoud Ben Arab

Enterprise risk management (ERM) has become an important subject of increasing interest among companies throughout the world. It is gaining global attention among risk management…

Determinants of Web-based disclosure in the Middle East

Henda Abdi, Henda Kacem, Mohamed Ali Brahim Omri

This paper aims to examine the factors influencing the extent of information disclosed on the companies’ websites in the Middle East region.