Journal of Risk and Financial Management, Volume 17, Issue 12

This study investigates the financial performance of target companies involved in mergers and acquisitions (M&As), aiming to reveal the dynamics affecting these organizations pre- and post-transaction. Utilizing a comprehensive dataset, we analyz...

The Basel III regulations turned the banking industry around worldwide and created new challenges for banks’ financial stability, particularly in liquidity management. As the demand for compliance with the rules started to grow, the inability o...

This study examines the factors influencing tax decision-making from the perspectives of income and sales auditors in Jordan. It explores how internal and external factors shape auditing processes and compliance. Using a sample of 215 tax auditors fr...

Our study explores auditors’ perceptions of the triggers and hurdles of implementing continuous auditing (CA) in Egypt. It also explores auditors’ perceptions of the impact of CA on their independence. A survey of ninety-five auditors wor...

Based on the significance of AI adoption in the accounting field, this study intends to investigate its impact on the accounting profession; specifically on the efficiency and quality of financial data, financial fraud detection and tax filings, and...

The subject of this research is the performance of stocks on the Bulgarian Stock Exchange (BSE). The main issue of interest is whether the index price levels are supported by fundamentals or if there is a bubble or undervaluation on the BG stock mark...

Green finance has emerged as a critical driver of sustainable development for the banking industry. Engaging employees is essential for the successful implementation of green finance initiatives. This study aims to examine the employee engagement str...

The theoretical literature on credit reallocation has yielded conflicting predictions on both the extent and the efficiency of reallocations during economic downturns. We borrowed the methodology of measuring job reallocation to measure credit reallo...

Purpose—This paper investigates the role of forensic accounting skills in enhancing auditor self-efficacy towards fraud detection in Indonesia. It also examines the moderating effect of the implementation of Generalized Audit Software (GAS) and...

This paper seeks to examine the extent to which environmental, social, and governance (ESG) disclosure affects capital structure and cost of capital for non-financial Fortune 500 firms. With a sample period from 2007 to 2022 and a system (Generalized...