Accounting Forum, Volume 48, Issue 1 (2024)

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Accounting Forum, Volume 48, Issue 1 (2024)

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Articles

Article
The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis
Giovanna Afeltra, Blerita Korca, Ericka Costa & Patrizia Tettamanzi
Pages: 1-34
Published online: 16 Mar 2023
AbstractforThe quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis | Full Text | References | PDF (3.3 MB) | EPUB
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Article
The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms
Zhe Li & Bo Wang
Pages: 35-62
Published online: 13 May 2022
AbstractforThe influence of foreign institutional investors on audit fees: evidence from Chinese listed firms | Full Text | References | PDF (2.2 MB) | EPUB | Supplemental
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Open Access
Article
Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners
Michael Harber, Alan Duboisée de Ricquebourg & Warren Maroun
Pages: 63-89
Published online: 27 Oct 2022
AbstractforCosts and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners | Full Text | References | PDF (2.1 MB) | EPUB
  • 547 Views
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Article
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions
Hongyan Sun, Chi Zhang, Jiahang Zhang & Xu Zhang
Pages: 90-120
Published online: 09 Aug 2022
AbstractforHow does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions | Full Text | References | PDF (2.1 MB) | EPUB
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Article
The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective
Vorakanlaya Natpraypant, Norin Arshed & David Power
Pages: 121-147
Published online: 04 Jul 2022
AbstractforThe introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective | Full Text | References | PDF (2.1 MB) | EPUB | Supplemental
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Open Access
Review
The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”
Kleber Vasconcellos de Oliveira & Paulo Roberto Barbosa Lustosa
Pages: 148-169
Published online: 23 Jun 2022
AbstractforThe entanglement of accounting goodwill: Einstein’s “spooky action at a distance” | Full Text | References | PDF (1.7 MB) | EPUB
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Article
Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy
Shaila Ahmed & Shahzad Uddin
Pages: 170-200
Published online: 04 Jul 2022
AbstractforReflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy | Full Text | References | PDF (2.4 MB) | EPUB
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