Journal of Financial Reporting and Accounting: Volume 20 Issue 1

Guest editorial

Salma Damak Ayadi

Establishing the antecedents of accountant’s job satisfaction in an emerging market

Ashish Varma, Gunjan Malhotra

This study aims to ascertain the mediating effect of organisational commitment (OC) on the linkage between task performance (TP) and job satisfaction (JS) of accountants.

The construction of audit partner’s judgment

Alia MILEDI

The purpose of this study is to explore the social and collective foundations of the auditor’s judgment and specifically highlights that the dialogical dimension of auditors’…

The effects of blockchain technology on the accounting and assurance profession in the UAE: an exploratory study

Sonia Abdennadher, Rihab Grassa, Hareb Abdulla, Abdulla Alfalasi

Blockchain looks to be the next step of technology transformation and would redesign the business landscape. It is expected to have an impact on business methods in the next few…

Higher accounting education curriculum development: evidence from Tunisia

Rim Khemiri, Mariam Dammak

This paper aims to trace the process of setting up and developing the higher accounting education curriculum in Tunisian public institutions, stressing the period 1956–1981…

The impact of the Tunisian Revolution and internal governance mechanisms on the extent of voluntary information disclosure

Sameh Mekaoui, Emna Brahem, Hanen Moalla

This study aims to investigate, on the one hand, the impact of the Tunisian Revolution and internal governance mechanisms (especially, the ownership structure and the board of…

Corporate governance and voluntary disclosure: evidence from India

Rupjyoti Saha, Kailash Chandra Kabra

This study aims to examine the influence of some prominent corporate governance (CG) mechanisms such as board size (BS), board independence (BI), role duality (RD), board’s gender…

Familiness and R&D investments

Salma Damak, Hela Ben Mbarek, Issal Haj-Salem

The purpose of this study is to investigate R&D investments in family firms.