This study investigates whether managerial and institutional ownership is associated with higher earnings quality (EQ) after the implementation of International Financial Reporting Standards (IFRS), compared to the pre-IFRS period. It also examines the moderating effect of investor protection (INPT) on the link between ownership structure and EQ. The study used a dynamic panel data modelling on the sample of 2090 firm-year observations from 2007–2016 in Malaysia. This study applies the Generalized Method of Moments (GMM) to deal with econometric problems. The results indicate that managerial ownership is essential in improving EQ before and after IFRS adoption, whereas no significant improvements were found for institutional shareholders. Similarly, the results provide evidence that managerial ownership is more efficient in monitoring earnings management in healthy INPT environment. The results highlight the significance of accounting standards and law enforcement for enhancing the monitoring role of ownership structure in improving EQ.

This study aims to ascertain the relationship between the integrated reporting quality (IRQ) disclosures and the implied cost of equity capital (ICC) in the developed markets of Australia and New Zealand. The study provides empirical results on whether companies producing higher-quality integrated reporting (IR) under a regular process can reduce equity capital costs. This study focuses on the benefits of IR and notes that there is actually more information asymmetry between firms and investors than previously believed. The study concludes that IR plays a salient role in capital costs (when information asymmetry is greater) than cross-sectional tests. The 100 companies studied were chosen based on Standard and Poor market capitalization listed in Australia and New Zealand from 2014 until 2016. The study considered a total of 870 observations of post-implementation IR. Further, data were collected from a validated secondary database. This study showed a significant, negative relationship between IRQ and the ICC in the developed market. The results of this study encourage companies that have not yet adopted IR to do so for accelerating reduction in the ICC. Consequently, this study can help promote IR and attract more countries to implement IR policies to enhance IR research.

In the context of the GCC, the adoption of integrated reporting (IR) remains limited, due in part to weak regulatory enforcement, a lack of awareness of the strategic benefits of IR, and a strong focus on short-term financial results. This limited reporting context presents a significant challenge for firms to credibly demonstrate their value to the market and attract potential investors, thus communicating long-term value. Given these limitations, this study considers how IR contributes to firm value, but also examines the mediating role that firm image (FI) plays in this relationship as a reputational construct representing stakeholder perspectives of a firm’s transparency and accountability. The research employs a quantitative methodology, analysing secondary data from corporate governance and integrated reports spanning 2017–2018 to 2022–2023. Findings indicate a positive and robust relationship between integrated reporting and the firm’s value, which was assessed using Tobin’s Q. The findings highlight the significant mediating role of firm image, illustrating how IR practices, via increased transparency, accountability, and sustainability, enhance firm value. This study provides significant insights for researchers, policymakers, and corporate managers, highlighting the strategic relevance of IR in the GCC region. The findings demonstrate that integrated reporting improves transparency, accountability, and sustainability, thereby assisting corporate managers in utilising IR to enhance firm image and facilitate value creation. Policymakers can utilise these insights to develop regulatory frameworks that promote integrated reporting practices, thereby enhancing transparency and sustainable growth within the corporate sector.

This paper aimed to explore the patriarchal system in the accounting profession that had prevailed and oppressed female accountants. Women in accounting professions that cantered the organisational structure and education were used in this research, as well as main constructs such as lack of working experience as a woman accountant, gender discrimination between man and woman, and the suitability of women to choose a career as an accountant. The data was collected by distributing questionnaires to 64 female accountants around Malaysia with experience work of more than five years. Findings showed that the discrimination of gender between women and men and the suitability of women to choose a career as an accountant has a significant influence on the patriarchal system in the accounting profession in Malaysia. This study is the first in Malaysia and represents a strong implication for policies and their evaluation. It identifies the patriarchy as a social and ideological structure that sees women as inferior to men (patriarchs). In a society with the unfair power of men and women, Patriarchy imposes stereotypes about masculinity and femininity. Keywords: accountant, patriarchy, profession

This study examines the relationship between environmental, social and governance (ESG) risk ratings and earnings management (EM) in 450 United Kingdom (UK) listed companies in 2024, taking firm size as a moderator. Based on the cross-sectional regression analysis and discretionary estimated accruals via the modified Jones model, the results show a statistically weak relationship between ESG ratings and EM. Contrary to a significant part of the previous literature that records an inverse relationship between ESG performance and earnings manipulation, the findings indicate that ESG ratings in the UK do not translate into earnings quality. Moreover, firm size does not have a direct influence on the EM; neither does it moderate the relationship between ESG and EM. The findings are relevant to the sustainability literature as they indicate the complexity of ESG performance and earnings quality, suggesting that ESG ratings are limited in terms of predicting financial reporting integrity in developed regulatory contexts.