This study examines how governance mechanisms affect the quality of integrated reporting
(IR), which is fast emerging both as a tool to help firms understand their value creation …

The objective of this study is to examine the aspects of investment in human capital like
training of employees, education level of employees, knowledge level of employees, and …

The aim of the study is to determine the effectiveness of corporate governance on corporate
social responsibility (CSR) performance and financial reporting quality in Saudi Arabia's …

Purpose This paper aims to examine the effects of corporate governance and firm-specific
characteristics on the incidence of financial restatement among Malaysian public listed firms …

Purpose: The main theme of the study relates to the assessment of the impact of artificial
intelligence on accounting professionals, especially the upcoming generation of an …

The banking sector is reflected as an essential element in the structure of any economy that
leads to the growth of financial capacity for various individuals, organizations, businesses …

The main function behind the conceptualization of creative accounting is maintaining the
quality of financial reporting practice. This phenomenon has attracted the attention of …

This study aims to examine the effect of audit tenure, audit quality, and Non-Audit Service on
audit report lag (ARL). The authors will test how the influence of industry specialization …

Purpose: Banking activity calls for new requirements, approaches, conditions, and
mechanisms of the bank's liabilities management. Capital portfolio monitoring is an integral …

Purpose This study aims to empirically investigate the role of accounting information quality
(AIQ) as a mediating factor in the relationship between knowledge management (KM) …