Journal of Financial Reporting and Accounting: Volume 18 Issue 1

The determinants of AAOIFI governance disclosure in Islamic banks

Tawida Elgattani, Khaled Hussainey

The purpose of this study is to investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI…

Matching of expenses in financial reporting: a matching function approach

Erkki Kalervo Laitinen

The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting.

Challenges in auditing fair value measurement and accounting estimates: Some evidence from the field

Babajide Oyewo, Ebuka Emebinah, Romeo Savage

Following the issuance of International Financial Reporting Standard 13 on fair value measurement (which became operational from January 2013), this study aims to investigate…

CEO characteristics and earnings management: empirical evidence from France

Dhouha Bouaziz, Bassem Salhi, Anis Jarboui

The purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the discretionary accruals.

R&D disclosures and earnings management: The moderating effects of IFRS and the global financial crisis

Nadia Lakhal, But Dedaj

The purpose of this paper is to examine the effect of Research and Development (R&D) disclosures on earnings management practices.

Disclosure readability of firms investigated for books-and-records infractions: An impression management perspective

Christopher Demaline

The paper examines the difference in the disclosure readability of SEC investigated firms and the population of firms traded in the USA. This study aims to further refine the…

Cross-country determinants of IFRS for SMEs adoption

Salma Damak-Ayadi, Nesrine Sassi, Moujib Bahri

The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for small and…

Sticky cost behavior and its implication on accounting conservatism: a cross-country study

Yosra Makni Fourati, Rania Chakroun Ghorbel, Anis Jarboui

This paper aims to investigate the impact of cost stickiness on conditional conservatism.

The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange

Mahdi Salehi, Fariba Jahanbin, Mohammad Sadegh Adibian

The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s characteristics…