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...
保存先:
| フォーマット: | Online |
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| 言語: | 英語 |
| 出版事項: |
MDPI - Multidisciplinary Digital Publishing Institute
2025
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| 主題: | |
| オンライン･アクセス: | ONIX_20250812T110751_9783725837724_173 |
| タグ: |
タグなし, このレコードへの初めてのタグを付けませんか!
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| _version_ | 1863747126263021568 |
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| collection | Directory of Open Access Books |
| description | 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. |
| format | Online |
| id | doab-20.500.12854ir-165418 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | MDPI - Multidisciplinary Digital Publishing Institute |
| publisherStr | MDPI - Multidisciplinary Digital Publishing Institute |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1654182025-08-12T09:29:30Z Advances in Accounting & Auditing Research Mousa, Rania 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 thema EDItEUR::W Lifestyle, Hobbies and Leisure::WC Antiques, vintage and collectables::WCF Collecting coins, banknotes, medals and other related items 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. 2025-08-12T09:29:28Z 2025-08-12T09:29:28Z 2025 book ONIX_20250812T110751_9783725837724_173 9783725837724 9783725837717 https://directory.doabooks.org/handle/20.500.12854/165418 eng image/jpeg Attribution 4.0 International https://mdpi.com/books https://mdpi.com/books/pdfview/book/10813 MDPI - Multidisciplinary Digital Publishing Institute 10.3390/books978-3-7258-3771-7 10.3390/books978-3-7258-3771-7 46cabcaa-dd94-4bfe-87b4-55023c1b36d0 9783725837724 9783725837717 338 open access |
| spellingShingle | 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 thema EDItEUR::W Lifestyle, Hobbies and Leisure::WC Antiques, vintage and collectables::WCF Collecting coins, banknotes, medals and other related items Advances in Accounting & Auditing Research |
| title | Advances in Accounting & Auditing Research |
| title_full | Advances in Accounting & Auditing Research |
| title_fullStr | Advances in Accounting & Auditing Research |
| title_full_unstemmed | Advances in Accounting & Auditing Research |
| title_short | Advances in Accounting & Auditing Research |
| title_sort | advances in accounting amp auditing research |
| topic | 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 thema EDItEUR::W Lifestyle, Hobbies and Leisure::WC Antiques, vintage and collectables::WCF Collecting coins, banknotes, medals and other related items |
| topic_facet | 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 thema EDItEUR::W Lifestyle, Hobbies and Leisure::WC Antiques, vintage and collectables::WCF Collecting coins, banknotes, medals and other related items |
| url | ONIX_20250812T110751_9783725837724_173 |