This paper reviews the literature examining how costs of monitoring for, acquiring, and
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …

This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

For several decades, the boards of directors have been relatively homogeneous groups
consisting of white old men (the so-called 'good-old boys'). This static and apparently …

Use of information technology (IT) could be used to achieve effective financial reporting,
which has played a crucial role in the organization's performance. This element requires the …

Textual analysis, implemented at scale, has become an important addition to the
methodological toolbox of finance. In this review, given the proliferation of papers now using …

The paper seeks to explain the concept of robotic process automation (RPA), the ways it
impacts account-ing, and suggest future research directions. A literature review of previous …

The effectiveness of the company's financial reporting system depends on the audit's quality.
In this context, the current study examines the role of accounting and financial expertise …

We develop a dictionary of linguistic extremity in earnings conference calls, a setting where
managers have considerable latitude in the language they use, to study the role of extreme …

Purpose This study investigates the influence of corporate culture on financial reporting
transparency within Iranian firms. Design/methodology/approach Leveraging a dataset of …

Purpose This study aims to examine the effects of audit firm attributes on audit delay
associated with financial reporting complexity (FRC). Design/methodology/approach The …