Table of contents
The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies
Wajde Baiod, Mostaq M. HussainThis study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial…
Carbon emissions, female CEOs and earnings management
Muhammad Nurul Houqe, Solomon Opare, Muhammad Kaleem Zahir-Ul-HassanThe purpose of this study is to examine the association between carbon emissions and earnings management (EM). This study also considers the effect of female CEOs on the…
Board gender diversity and corporate cash holdings: evidence from Australia
Ammad Ahmed, Atia HussainThis study aims to understand the dynamics of Australian boards by focusing on the influence of board gender diversity on firms' cash holdings, within the distinctive Australian…
Breaking barriers: CEOs STEM educational background and corporate climate change disclosure
Suham Cahyono, Ardianto Ardianto, Mohammad NasihThis study aims to investigate the association between chief executive officer (CEO) educational backgrounds in science, technology, engineering and mathematics (STEM) and climate…
Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition
Ines KatebThe purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the…
The role of firm complexity in the relationship between integrated reporting and earnings management
Augustine Donkor, Terri Trireksani, Hadrian Geri DjajadikertaThis study aims to evaluate the relationship between integrated reporting and management’s opportunistic behavior (i.e., accrual and real earnings management) and the moderating…
Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis
Maria I. KyriakouMotivated by concerns and the ongoing debate regarding auditors’ independence and impartiality, this paper aims to examine the impact of the financial crisis on non-audit services…
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ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker