International Journal of Accounting & Information Management: Volume 32 Issue 4

The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies

Wajde Baiod, Mostaq M. Hussain

This 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-Hassan

The 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 Hussain

This 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 Nasih

This 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 Kateb

The 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 Djajadikerta

This 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. Kyriakou

Motivated 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…