Journal of Financial Reporting and Accounting: Volume 22 Issue 1

Guest editorial: Toward a better understanding of sustainability accounting in the energy industry

Ahmed Hassanein, Khalil Ahmad Nimer, Khaled Hussainey

Board characteristics and ESG disclosure in energy industry: evidence from emerging economies

Yusuf Nuhu, Ashraful Alam

This paper aims to investigate the impact of board characteristics on environmental, social and governance (ESG) disclosure in the energy industry of emerging economies.

How big data features drive financial accounting and firm sustainability in the energy industry

Mohsen Ebied Abdelghafar Younis Azzam, Marwa Saber Hamoda Alsayed, Abdulaziz Alsultan, Ahmed Hassanein

This study aims to scrutinize the relationship between the perception of big data (BD) features and the primary outcomes of financial accounting. Likewise, it explores whether…

Internal control, debt risk, CEO education and earnings management evidence from China

Guotai Chi, Ahmed R. Gooda

This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.

Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis

Hania Waleed Tawfik El-Feel, Diana Mostafa Mohamed, Hala Magdy Amin, Khaled Hussainey

This paper aims to provide insights into the complicated relationship between earnings management (EM) and corporate social responsibility (CSR) during the financial downturn…

Does the sun ‘shine’ on utility firms? Evidence from pollution control bonds and overinvestment relationship

Cyrine Khiari, Imen Khanchel, Naima Lassoued

This study aims to investigate the impact of pollution control bonds (PCBs) on overinvestment within utility firms.

Carbon emissions reduction and tax evasion behaviour: a trade-off between environmental goals and economic feasibility

Ahmed Yamen, Hounaida Mersni

This paper aims to examine the impact of carbon emissions (carbon dioxide [CO₂]) reduction on tax evasion behaviour.

Accounting practices and regulations for extractive industries: a framework for harmonisation

Hafez Abdo, Freeman Brobbey Owusu, Musa Mangena

The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries.

“Go green” – evaluating the roles of environmental concerns, environmental social norms and green technology in fostering pro-green banking behaviors

Mohammad Ali Ashraf

The purpose of this paper is to evaluate the relationship between bankers’ perspectives and their pro-green banking behaviors (i.e. intentions). Specifically, how do bankers’…