Table of contents
The impact of changes in cash flow statement items on audit fees: evidence from Iran
Mahdi Salehi, Masoumeh BehrouziYekta, Hossein Rezaei RanjbarThe 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-TawyThis 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 JarbouiThe 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 HaddadThe 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 BouzgarrouThis 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-AhmadThis 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 MasmoudiThis 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 OtusanyaThe 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…
![Cover of Journal of Financial Reporting and Accounting](/insight/proxy/containerImg?link=/resource/publication/issue/995fbc301cb7f4f227eec75f33a7cccb/urn:emeraldgroup.com:asset:id:binary:jfra.cover.jpg)
ISSN:
1985-2517Online date, start – end:
2003Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof. Aziz Jaafar
- Prof Khaled Hussainey