Outputs (813)

Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality? (2023)
Journal Article
Bilal, B., Komal, B., Ezeani, E., Usman, M., Kwabi, F., & Ye, C. (2023). Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?. Journal of International Accounting, Auditing and Taxation, 53, Article 100580. https://doi.org/10.1016/j.intaccaudtax.2023.100580

Going beyond the mere presence of the audit committee financial experts (ACFEs) within the audit committee, we examine whether the educational profile, gender, and professional experience of ACFEs reduces the extent of earnings management. Using a sa... Read More about Do the educational profile, gender, and professional experience of audit committee financial experts improve financial reporting quality?.

Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance (2023)
Book Chapter
Liguori, M., & Kelly, M. (2023). Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance. In G. Carnegie, & C. Napier (Eds.), Handbook of Accounting, Accountability and Governance (258-280). Edward Elgar Publishing. https://doi.org/10.4337/9781800886544.00022

Over the last thirty years, the public sector has been characterised by continuous upheavals and pressures to demonstrate increased accountability. Buhr (2012) has drawn attention to the momentum for changes in government financial reporting, largely... Read More about Public-Sector Accountability: A Journey from Performance Measurement to Performance Governance.

The economic consequences of corporate social irresponsibility and policy implications (2023)
Book Chapter
He, G., Li, Z., & Slack, R. (2023). The economic consequences of corporate social irresponsibility and policy implications. In F. Moshirian, & C. Park (Eds.), Climate Change and Climate Finance: Current Experience and Future Directions (60-86). Asian Development Bank. https://doi.org/10.22617/TCS230333-2

Although extensive research has explored topics related to corporate social responsibility (CSR)—particularly within the context of the Sustainable Development Goals—including its impact on firms’ performance, the evidence is mixed and inconclusive.... Read More about The economic consequences of corporate social irresponsibility and policy implications.

Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms (2023)
Journal Article
Abbas, A., Zhang, G., Bilal, & Chengang, Y. (2023). Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms. Business Ethics, the Environment and Responsibility, 32(4), 1470-1489. https://doi.org/10.1111/beer.12582

This study examines the influence of firm governance structures (board size, independence, CEO duality, director share ownership, and board meeting frequency) in relation to carbon emission disclosures by high-polluting Chinses firms. In addition, th... Read More about Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms.

Central Banking and the Impact of the COVID-19 Pandemic: Some Insights from Ghana (2023)
Book Chapter
Tutu, P. K., Nakpodia, F., & Areneke, G. (2023). Central Banking and the Impact of the COVID-19 Pandemic: Some Insights from Ghana. In Central Banking in a Post-Pandemic World: Challenges, Opportunities, and Dilemmas (257-272). (1). London, UK: Routledge. https://doi.org/10.4324/9781003323280-15

With growing public awareness of the risks posed by climate change and the international community's commitment to addressing these challenges as embodied in the Paris Agreement, the role of central banks in addressing climate change risks and suppor... Read More about Central Banking and the Impact of the COVID-19 Pandemic: Some Insights from Ghana.

Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care (2023)
Journal Article
Ferry, L., Wegorowski, P., & Andrews, R. (2024). Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care. The British Accounting Review, 56(1), Article 101244. https://doi.org/10.1016/j.bar.2023.101244

Hybridisation of public services has increased under neoliberalism and New Public Management policies, over the past four decades since the 1980s. Hybrid arrangements for service provision blend public, private and nonprofit approaches to organising... Read More about Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care.

Audit quality and classification shifting: evidence from UK and Germany (2023)
Journal Article
Usman, M., Nwachukwu, J., Ezeani, E., Salem, R. I. A., Bilal, B., & Kwabi, F. O. (2024). Audit quality and classification shifting: evidence from UK and Germany. Journal of Applied Accounting Research, 25(3), 448-475. https://doi.org/10.1108/jaar-11-2022-0309

Purpose
The purpose of this paper is to propose a novel data-driven approach for predicting energy performance of buildings that can address the scarcity of quality data, and consider the dynamic nature of building systems.

Design/methodology/app... Read More about Audit quality and classification shifting: evidence from UK and Germany.

Hegemonia e Feudos ou Diálogo Paradigmático? Repensando um Modelo Científico Plural a Partir de uma Releitura Kuhniana na Academia Contábil (2023)
Journal Article
Dos Santos, T., & Costa, F. (2023). Hegemonia e Feudos ou Diálogo Paradigmático? Repensando um Modelo Científico Plural a Partir de uma Releitura Kuhniana na Academia Contábil. Revista Prospectus, 3(1), 5-21. https://doi.org/10.22478/ufpb.2763-9606.2023v3n1.64589

Objetivo. Esta investigação teve como objetivo analisar a discussão paradigmática existente na academia contábil e suas implicações para o desenvolvimento de conhecimento a partir de uma releitura de Tomas Kuhn.

Método e/ou abordagem. O artigo é u... Read More about Hegemonia e Feudos ou Diálogo Paradigmático? Repensando um Modelo Científico Plural a Partir de uma Releitura Kuhniana na Academia Contábil.

Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles (2023)
Journal Article
Lauwo, S., Egbon, O., Denedo, M., & Ejiogu, A. (2023). Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles. Accounting, Auditing and Accountability Journal, 36(6), 1637-1664. https://doi.org/10.1108/aaaj-06-2022-5878

Purpose: This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people. Design/m... Read More about Counter-conducting environmental injustices and (un)accountability: Ken Saro-Wiwa’s accounts of the Ogoni struggles.

The critical potential of institutional theory revisited - a field study of the rationalisation of budget fairness through agentic actorhood (2023)
Journal Article
Ahrens, T., Ferry, L., & Khalifa, R. (2023). The critical potential of institutional theory revisited - a field study of the rationalisation of budget fairness through agentic actorhood. Qualitative Research in Accounting & Management, 20(5), 593-620. https://doi.org/10.1108/qram-08-2021-0149

Purpose - This paper seeks to contribute to the debate on the usefulness of institutional theory to critical studies. It pursues this topic by exploring some of the possibilities for allocating local authority funds more fairly for poor residents. Th... Read More about The critical potential of institutional theory revisited - a field study of the rationalisation of budget fairness through agentic actorhood.