In the rapidly evolving landscape of business and technology, the intersection of accounting
and cybersecurity has become a focal point for organizations striving to maintain integrity …

Abstract International Financial Reporting Standards (IFRS) are rapidly adopted globally to
enhance financial reporting quality. All firms in Oman are required to follow IFRS. In addition …

This paper aims to examine the effect of audit committee characteristics on audit report lag,
and also explores whether this effect will vary between before and after mandatory adoption …

Purpose: The use of different indirect measurement methods by prior empirical studies has
led to contradictory findings about financial reporting quality. Therefore, this study assessed …

This paper highlights how the use of IFRS as a common tool of accounting framework has
emerged to be one of the most feasible methods of undertaking financial analysis of cross …

This study aimed to explore the expected effect of applying the International Financial
Reporting Standard (IFRS) 17 Insurance Contracts on the quality of financial reports. The …

This study attempts to provide a general overview on the use of accounting information in
Albania. An extensive use of accounting information by different stakeholders would be a …

Purpose: Despite global adoption of International Financial Reporting Standards to improve
financial reporting quality, there is still inconclusive and limited empirical evidence of …

Penelitian ini bertujuan untuk menguji pengaruh likuiditas dan leverage terhadap
profitabilitas dengan variabel arus kas bebas dan biaya keagenan sebagai variabel …

This study aims to assess the potential adoption of International Financial Reporting
Standards (IFRS) in Somalia, exploring both the benefits and the challenges perceived by …