Volume 22, Issue 2, June 2025
Table of Content
Original Article
Member activism, governance, and performance in Cooperatives
Norman Mohd-Saleh, Md Daud Ismail, Mohamat Sabri Hassan, Maizatulakma Abdullah, Zaleha Abdul Shukor
Original Article
What’s past is prologue: reminiscing research on environment social governance (ESG) disclosures
Muhammad Sani Khamisu, Achuta Ratna Paluri
Original Article
The effects of COVID-19 pandemic and auditor-client geographic proximity on auditors' going concern opinions
Yunsen Wang, Tiffany Chiu, Alexander Kogan
Original Article
When private information becomes fraud: evidence from Euronext Paris
Benedicte Millet-Reyes, Jonathan Daigle
Original Article
How the three lines of defense can contribute to public firms’ cybersecurity effectiveness
Sylvie Héroux, Anne Fortin
Original Article
The effect of tournament incentives on environmental, social, and governance (ESG) performance
Picheng Lee, Gary Kleinman, Asokan Anandarajan
Original Article
Annual report readability and earnings management of financial distressed firms: the moderating role of ownership concentration in India
Sweta Tiwari, Chanchal Chatterjee
Original Article
Earnings management and financial reports’ readability: moderating role of audit quality, cash holding, and ownership pattern
Chanchal Chatterjee
Original Article
Does the annual report readability improve corporate R&D investment? Evidence from China
Ya-Guang Du, Shu Li, Nan-Ting Kuo, Dan Li
Original Article
Can stakeholders evaluate corporate ESG performance through its ESG disclosure? A study of Thai listed firms
Nithiphak Katisart, Siriluck Sutthachai, Krittapha Saenchaiyathon
Original Article
ESG literature mapping: insights from bibliometric analysis
Rizwana Khurshid, Ajaz ul Islam
Original Article
COVID-19 and persistence in the stock market: a study on a leading emerging market
Anindita Bhattacharjee, Monomita Nandy, Suman Lodh
Original Article
Audit report lag and key audit matters in Australia
Md. Mustafizur Rahaman, Md. Borhan Uddin Bhuiyan
Original Article
Mediation effect of earnings management techniques on the relationship between CSR and corporate performance: evidence from the civil law countries
Karima Lajnef, Siwar Ellouz
