Journal of Financial Reporting and Accounting: Volume 18 Issue 2

The impact of changes in cash flow statement items on audit fees: evidence from Iran

Mahdi Salehi, Masoumeh BehrouziYekta, Hossein Rezaei Ranjbar

The purpose of this study is to determine whether the incremental difference between the actual level of cash from the optimal amount (excess and insufficient cash) to the…

Asset-based recognition criteria: a comprehensive view

Nevine El-Tawy

This paper aims to present a comprehensive view of the assets recognition criteria by providing a coherent set of pre-measurement themes that should be taken into consideration to…

Audit certification, earnings management and risk governance: a moderated-mediation analysis

Imen Fakhfakh, Anis Jarboui

The purpose of this study is to document the mediating effect of earnings management on the relation between the components of audit certification. The study is performed under…

Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC

Ayman E. Haddad, Fatima Baalbaki Shibly, Ruwaidah Haddad

The purpose of this study is to investigate the voluntary disclosure of accounting ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation Council…

IFRS adoption, corporate governance and management earnings forecasts

Khawla Hlel, Ines Kahloul, Houssam Bouzgarrou

This paper aims to examine whether International Financial Reporting Standards (IFRS) adoption and corporate governance attributes increase the management earnings forecasts’…

Chief executive officer retirement and auditor’s risk assessment: The interacting effect of chief executive officer identity in family firms

Salau Olarinoye Abdulmalik, Noor Afza Amran, Ayoib Che-Ahmad

This study aims to examine the unique nature of family firms by investigating the moderating effect of chief executive officer (CEO) identity on CEO career horizon and the…

Internal control and real earnings management in the French context

Sonda Wali, Sana Mardessi Masmoudi

This study aims to examine whether the internal control system quality in the French context improve the information quality having been reflected by the level of real earnings…

Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership

Collins Sankay Oboh, Solabomi Omobola Ajibolade, Olatunde Julius Otusanya

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on…