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Advances in Accounting & Auditing Research

This reprint collection features the complete set of articles from the Special Issue in the Journal of Risk and Financial Management, titled Advances in Accounting and Auditing Research, focusing on timely and emerging themes in various areas of accounting and auditing. The Special Issue is edited...

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Gespeichert in:
Format: Online
Sprache:Englisch
Veröffentlicht: MDPI - Multidisciplinary Digital Publishing Institute 2025
Schlagworte:
financial reporting
accruals
loan loss provision
banks
income smoothing
earnings management
noninterest income
overhead costs
institutional quality
determinants
risk
accounting information
financial instruments
mutual funds
Jensen’s Alpha
Sharpe index
Russian public companies
Russian accounting standards
IFRS
taxation
convergence
emerging market
Big 4 auditors
venture capitalists
signalling
agency cost
IPOs
chief information officer
IT governance
intellectual capital
R&D investments
IT leadership
firm characteristics
earnings response coefficients
earnings–return relation
capital markets
financial accounting
earnings announcements
remote audit
audit quality
technological readiness
emerging economy
Egypt
net income
other Comprehensive Income
categorization
unrealized gains or losses
assimilation
perceived internal audit quality
competence
independence
audit methodologies
Partial Least Squares Structural Equation Modeling (PLS-SEM)
AI
disclosure
financial performance
board independence
external auditor independence
audit firm size
company size
financial leverage
company age
stock returns
financial reporting frequency
stock market volatility
sector volatility
SETAR
VAR
IRFs
COVID-19
coronavirus
impairment
audit report
audit fees
critical audit matters
goodwill
disclosure tone ambiguity
CEO religiosity
CFO religiosity
negative tone
uncertain tone
firm complexity
going concern
auditor opinion
auditors’ work stress
ESG
firm valuation
Nordic countries
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Zusammenfassung:This reprint collection features the complete set of articles from the Special Issue in the Journal of Risk and Financial Management, titled Advances in Accounting and Auditing Research, focusing on timely and emerging themes in various areas of accounting and auditing. The Special Issue is edited by Prof. Dr. Rania Mousa. It is a compilation that provides a comprehensive overview of current research on financial reporting, ESG reporting, earnings management, audit quality, and accounting standards integration. It also presents cutting-edge research which assesses the impact of AI disclosure on financial reporting and performance and the role of technological readiness in enhancing the quality of audit work.

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