This study examines whether chief executive officer (CEO) succession origin (hiring an
insider CEO versus an outsider CEO) is associated with audit report lag (ARL) and audit …

Purpose The readability of annual reports is an important feature that determines the quality
of communication between a firm and its stakeholders. Extant literature has demonstrated …

The purpose of this study was to examine the relationship between the conciseness and
complexity of financial disclosures and market reactions, using the annual reports of …

Purpose While prior research in the area of intellectual capital (IC) disclosure has mainly
focused on firm, board and audit committee characteristics, there is little research on …

Purpose This study investigates the influence of corporate culture on financial reporting
transparency within Iranian firms. Design/methodology/approach Leveraging a dataset of …

Purpose While existing research explores the impact of audit market competition on audit
fees and audit quality, there is limited investigation into how competition in the audit market …

While there is little evidence on the relationship between board gender diversity and internal
control weaknesses (ICWs), existing studies are based on the US data. We extend the …

Purpose This study investigates the relationship between the Chief Executive Officer's (CEO)
overconfidence and financial reporting complexity in Iran, a context characterized by weak …

Purpose Informational efficiency is a fundamental aspect of capital market quality, and
therefore, regulators, managers and practitioners attempt to find ways to improve the …

The objective of this study is to examine the relationship between managerial ability and
earnings classification shifting of firms listed in the Tehran Stock Exchange (TSE). The paper …