Journal of Financial Reporting and Accounting: Volume 17 Issue 2

The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia

Khurram Ashfaq, Zhang Rui

The purpose of this paper is to investigate the internal control disclosure (ICDISC) practices in South Asia and compare those disclosure practices across enforced setting (India…

The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran

Mahdi Salehi, Farzaneh Komeili, Ali Daemi Gah

There is a few studies about stickiness and changes in audit fees. In previous studies, researchers focused on fees behavior, which is expected to change in the short term…

Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?

Mohammed Amidu, Haruna Issahaku

This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting…

Approaching public sector transparency through an integrated reporting benchmark

Cristina Silvia Nistor, Cristina Alexandrina Stefanescu, Tudor Oprisor, Andrei Razvan Crisan

This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain…

Effect of eliminating mandatory reconciliation requirements for foreign issuers in the U.S.

Gaurav Kumar, Jagjit S. Saini

The purpose of this paper is to examine the effect of choice of accounting standards on the value relevance and accrual quality of reported earnings and book values under…

Board composition and corporate reporting on internet: Indian evidence

Akasha Sandhu, Balwinder Singh

The purpose of this paper is to investigate the impact of board composition on the level of corporate internet reporting (CIR) practices.

An empirical investigation of determinants of sustainability report assurance in France

Yosra Mnif Sellami, Nada Dammak Ben Hlima, Anis Jarboui

This study aims at providing a proof of the factors associated with sustainability assurance demand by French companies.

The relationship between the extent of online financial disclosure and profitability of Islamic banks

Abdalmuttaleb M.A Musleh Al-Sartawi, Sameh M. Reda Reyad

This study aims to examine the relationship between online financial disclosure (OFD) and profitability of Islamic banks in the Gulf Cooperation Council (GCC) countries.