International Journal of Accounting & Information Management
Issue(s) available: 68 – From Volume: 15 Issue: 2, to Volume: 33 Issue: 1

FinTech payment services adoption among women: the impact of personality, financial services knowledge and artificial intelligence
Muhammad Akhtar, Khalid Abdul Ghafoor, Huma Maqsood, Kashaf MurtazaThis study aims to explore the adoption of FinTech payment services among women. It assesses the phenomenon through the impact of personality traits and financial services…
Tax losses and bankruptcy emergence: evidence from US firms filing under Chapter 11
Alessandro Gabrielli, Giulio GrecoThis study aims to investigate the relationship between tax losses and the likelihood of emerging from bankruptcy procedures as reorganized entities, exploiting the exogenous…
Political connections and narrative disclosure tone: the moderating role of the COVID-19 pandemic
Wulan Rahmawati, Sylvia Veronica Siregar, Elvia Rosantina Shauki, Viska AnggraitaThis study aims to investigate the relationship between political connections and the narrative disclosure tone of management discussion and analysis (MD&A) reports in Indonesia…
Effect of IFRS on foreign shareholdings and corporate investments in Saudi Arabia
Han Donker, Eva K. Jermakowicz, Mohammad NurunnabiPrior research has shown that implementing International Financial Reporting Standards (IFRS) increases foreign direct investments at the macroeconomic (country) level. This study…
Beyond instinct: the influence of artificial intelligence on investment decision-making among Gen Z investors in emerging markets
H. Maheshwari, Anup K. SamantarayIn the modern financial landscape, Artificial Intelligence (AI) is gaining prominence, offering significant economic advantages. This research paper aims to investigate the impact…
Does CEO/CFO certification impact earnings quality? evidence from India
Rachappa Shette, Sudershan KuntluruThis study aims to examine the impact of mandatory CEO/CFO certification introduced in the new Indian Companies Act (CA) 2013 on the earnings quality of reported annual and…
Do firms with more powerful CEOs and greater visibility have better social reputation?
Cemil Kuzey, Ali Uyar, Habiba Al-Shaer, Abdullah S. KaramanIn addition to financial performance, firms are increasingly trying to obtain a social reputation from their corporate social responsibility (CSR) engagement within society due to…
Biases and investment decision: an analysis of demographics using PLS-MGA
Gargi RajThis study aims to evaluate how biases among retail investors – such as mental accounting, overconfidence and herd behaviour – affect their investment choices, while also…
Investor sentiment and stock markets during the war in pandemic time
A. Bouteska, Mohamad Kabir Hassan, M. Faisal SafaThis paper aims to use three proxy variables – initial public offerings, trading volume and business confidence index (BCI) to construct an investor sentiment index both for the…
AI-enabled FinTech for innovative sustainability: promoting organizational sustainability practices in digital accounting and finance
Arjun J. Nair, Sridhar Manohar, Amit MittalThe purpose of this study is to delve into the intricate terrain of assimilating sustainability practices into digital accounting and finance, centring on the transformative…
Exploring the organizational and social drivers of social media analytics: the domino effect in Fintech innovation
Khaled Saleh Al-Omoush, Nawaf Salem AlghusinThis study aims to examine organizational and social capital’s impact on adopting social media analytics (SMA) in the banking sector. It also explores the effects of SMA on…
Financial innovation and gender dynamics: a comparative study of male and female FinTech adoption in emerging economies
Jitender Kumar, Vinki RaniThis paper aims to identify the factors influencing the adoption of financial technology (FinTech) services among Indian residents. Moreover, it compares the awareness levels…
The measurement of fraud perception of investors and the mediating effect of risk aversion: the case of crypto assets
Musa Özçelik, Ganite KurtThis study aims to gain a new perspective on auditing by measuring investors’ fraud perception and to reveal the necessity of increasing individuals’ fraud perception by…
The impact of Fintech innovations on digital currency adoption: a blockchain-based study in India
Puneett Bhatnagr, Anupama Rajesh, Richa MisraThe purpose of this study is to integrate customer value theory (CVT) and protection motivation theory (PMT) to understand the factors that have an impact on customer experience…
Digital financial literacy and usage of cashless payments in Jordan: the moderating role of gender
Maha Shehadeh, H.M. Dawood, Khaled HussaineyThis study aims to examine the relationships between various components of digital financial literacy, namely, awareness, subjective knowledge, experience, the digital legal…
The growth of FinTech and blockchain technology in developing countries: UAE’s evidence
Anas Ali Al-Qudah, Manaf Al-Okaily, Miklesh Prasad Prasad YadavThe purpose of this study is to investigate the continuous intention to use blockchain and FinTech innovations, focusing on the direct impact of user trust and perceived risks. It…
Behavioral determinants of investment decisions: evidence from Indian retail equity investors in the wake of COVID-19 induced financial risks
Arjun Hans, Farah S. Choudhary, Tapas SudanThe study aims to identify and understand the underlying behavioral tendencies and motivations influencing investor sentiments and examines the relationship between these…
Fintech innovation for financial inclusion: can India make it?
Kamaljeet Sandhu, Ajit Dayanandan, Sudershan KuntluruThe purpose of this study is to examine the key research question, which is whether fintech innovation for financial inclusion has been successful in India? As fintech has been…
ISSN:
1834-7649e-ISSN:
1758-9037ISSN-L:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker