Volume 21, Issue 2, June 2024
Table of Content
Original Article
The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study
Wafa Sassi, Hakim Ben Othman, Khaled Hussainey
Original Article
Does board gender diversity affect intellectual capital voluntary disclosure? Evidence from Tunisia
Salma Loulou-Baklouti
Original Article
Fogging the firm performance: an empirical examination of the annual report readability in India
Vismaya Gangadharan, Lakshmi Padmakumari
Original Article
CEO compensation and market risk: moderating effect of board size and CEO duality in the Swiss context
Mehtap A. Eklund
Original Article
The determinants of the decisions between integrated and non-integrated audits from the perspective of corporate governance
Meiqun Yin, Liyang Wang, Jidong Zhang, Jing Han
Original Article
Using gender diversity to improve intellectual capital performance: an Indian investigation
Akshita Arora, Ranjit Tiwari
Original Article
The role of tax policy within corporate governance: evidence from inversions
Amanda R. Marino, D. G. DeBoskey
Original Article
How organizational board compositions lead to a higher job satisfaction: an empirical analysis of US and UK companies
Doaa Aly, Muath Abdelqader, Tamer K. Darwish, Arshad Hasan, Anna Toporkiewicz
Original Article
Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance
Ines Kateb, Ines Belgacem
Original Article
Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market
Sandro Brunelli, Francesco Venuti, Thomas Niederkofler, Camilla Falivena