Coronavirus pandemic outbreak and firms performance in Nigeria

HO Aifuwa, M Saidu, SA Aifuwa - Management and Human …, 2020 - papers.ssrn.com
Abstract The World Health Organization (WHO) has declared a global public health
emergency on coronavirus pandemic outbreak, and in response to this, nations affected by …

Creative accounting determination and financial reporting quality: the integration of transparency and disclosure

IA Abed, N Hussin, H Haddad… - Journal of Open …, 2022 - mdpi.com
The phenomenon of creative accounting has attracted the attention of researchers for
decades, especially in the financial sector for its implications on the quality of financial …

Board characteristics and financial reporting

HO Aifuwa, K Embele - Journal of Accounting and Financial …, 2019 - papers.ssrn.com
The past corporate accounting scandals have left the accounting profession in doubts of its
integrity and relevance. Against this backdrop, we investigated the impact of board …

The moderating effects of corporate social responsibility on the relationship between creative accounting determinants and financial reporting quality

IA Abed, N Hussin, H Haddad, NM Al-Ramahi, MA Ali - Sustainability, 2022 - mdpi.com
The banking sector is reflected as an essential element in the structure of any economy that
leads to the growth of financial capacity for various individuals, organizations, businesses …

[PDF][PDF] Do the reserves help the financial and non-financial performance of firms during the covid-19 pandemic

Y Shahwan, A Sa'adeh, M Hamza… - Corporate …, 2022 - virtusinterpress.org
Do the reserves help the financial and non-financial performance of firms during the COVID-19
pandemic? Page 1 Corporate Governance and Organizational Behavior Review / Volume 6 …

The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks

IA Abed, N Hussin, H Haddad, NM Al-Ramahi, MA Ali - Risks, 2022 - mdpi.com
The main function behind the conceptualization of creative accounting is maintaining the
quality of financial reporting practice. This phenomenon has attracted the attention of …

Audit committee attributes and timeliness of corporate financial reporting in Nigeria

HO Aifuwa, M Saidu - Accounting and Finance, 2020 - papers.ssrn.com
In many studies the audit delay experienced in Nigeria firms attributes to external auditors.
But this is not 100% true because before an external audit expresses an independent …

[PDF][PDF] Tax audit, investigation, and tax evasion

A Enofe, K Embele, EP Obazee - Journal of Accounting and …, 2019 - iiardjournals.org
The issue of tax evasion continues to attract the attention of government, policymakers and
researchers. Several studies have been conducted on how tax evasion can be curbed to …

The effect of creative accounting practices with statutory auditor as mediation, and accountant ethics standards on the reliability of financial statements

H Lukman, T Irisha - … Conference on the Applications of Social …, 2020 - atlantis-press.com
Some big companies in the world and Indonesia have scandal because of the lack of
reliability of Financial Statement. The purpose of the study was to obtain empirical evidence …

Ethics in accounting: Analysis of current financial failures and role of accountants

G Kiradoo - International Journal of Management (IJM), 2020 - papers.ssrn.com
Purpose: The main purpose of this research is to contribute towards enhancing the
knowledge regarding importance of ethics in accounting profession. Accounting profession …