Browsing Department of Accounting and Finance by Research Institute "Centre for Research in Accountability, Governance and Sustainability (CRAGS)"
Now showing items 1-10 of 23
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Auditing in the time of social distancing: The effect of COVID-19 on auditing quality
(Article)Purpose: Our paper aims to discuss the theoretical impact of Covid-19 social distancing outbreak on audit quality. Design/methodology/approach: Our paper uses a desk study method to explore the possible impact of COVID-19 ... -
CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange
(Article)In this paper, we examined the relationship between CSR and corporate sustainability of Chinese companies listed on the Shenzhen Stock Exchange. This is necessitated by the high demand and increase in CSR activities and ... -
The culpability of accounting practice in promoting bribery and corruption in developing countries
(Article)Bribery and corruption are increasing in the developing countries. It has been estimated that some $400 billion of bribe is paid to political elite in developing countries. Such huge amounts of money cannot be successfully ... -
Did corporate governance compliance have an impact on auditor selection and quality? Evidence from FTSE 350
(Article)This paper examines the possible effects of corporate governance (GC) on audit quality (AQ) among the FTSE 350 companies. Using a sample of 180 companies from 2012 to 2017 (i.e., 1080 firm-year observations) a binary ... -
Does Reforming the Public Financial management system reduce corruption?
(Presentation)The presentation looked at the initial findings of the correlation between improvements in PFM as measured by the PEFA framework and the Corruption Perception Index. It identified some areas of high correlation and some ... -
Does the quality of country-level governance have an impact on corporate environmental disclosure? Evidence from GCC countries
(Article)Despite the growth in corporate environmental disclosure (CED) across the world, there remains considerable heterogeneity in the extent to which firms disclose their environmental impacts. To better understand these changes ... -
Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African Banks
(Article)Purpose This study examines the influence of the quality of voluntary disclosure (QVD) on earnings management (EM) among a sample of commercial banks in the Middle East and North Africa (MENA) region. Design/methodolog ... -
The effects of length of service and ethical ideologies on moral development and behavioral intentions:A study among Brazilian public sector tax auditors
(Article)Purpose – The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil. ... -
ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms
(Article)Purpose This paper aims to investigate the effect of environmental, social, and governance disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated reporting (IR) further to exploring a ... -
Factors affecting corporate environmental disclosure in emerging economies – the role of corporate governance structures
(Article)This study seeks to examine whether internal corporate governance (CG) mechanisms affect Corporate Environmental Disclosure (CED) in emerging economies. Using a sample of 500 firm-year observations, this study distinctively ...