Journal of Financial Reporting and Accounting最新文献

{"title":"Pandemic market dynamics: analyzing global price informativeness during COVID-19","authors":"Abed Al-Nasser Abdallah, Wissam Abdallah, Youssef Bassam, Ullas Rao, Mohsen Saad","doi":"10.1108/jfra-12-2023-0775","DOIUrl":"https://doi.org/10.1108/jfra-12-2023-0775","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine stock price synchronicity during the COVID-19 crisis using 32,452 firms from 61 countries. This paper explores the impact of government effectiveness on synchronicity while distinguishing between developed and emerging markets.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The research analysis employs ordinary OLS pooled regression analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This paper presents worldwide evidence that stock price synchronicity was significantly higher during February and March 2020. This paper shows that synchronicity increased with the intensity of the crisis. In addition, the government's role reduced the COVID-19 impact on synchronicity, which was stronger in developed markets than in emerging markets.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The novelty of the study lies in documenting the impact of the COVID-19 pandemic on stock price synchronicity. The findings add to a deeper understanding of market behavior amid significant disruptive shocks.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141507044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bundle manipulation: the use of accounting and textual obfuscation","authors":"Julien Le Maux, Nadia Smaili","doi":"10.1108/jfra-09-2023-0549","DOIUrl":"https://doi.org/10.1108/jfra-09-2023-0549","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is to explore whether managers and firms engage in bundle manipulation. It examines the effect of discretionary accruals and real activities manipulation on the level of complexity in annual reports.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The findings from the examination of the 1,435 annual reports of Canadian listed firms engaging in discretionary accruals and real activities manipulation indicate that these firms produce complex annual reports.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The authors, therefore, suggest that managers and firms use bundle manipulation, both accounting and textual, to mislead shareholders and stakeholders. The analyses also suggest that it is more difficult to detect the manipulation of real activities than discretionary accruals through textual analysis.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The authors propose an in-depth examination of how accruals and real activities manipulations affect the level of readability of firms’ reports. Furthermore, the authors suggest that firms engage in bundle manipulation, including accounting and textual manipulation. This paper aims to provide an in-depth analysis of the relationship between accounting and linguistic manipulations. The study suggests that investors could use the complexity of annual reports to detect earnings management. More specifically, it seems that firms engaging in discretionary accruals produce complex annual reports.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141507046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analyzing the achievement of the sustainable development goals (SDGs) in Saudi Arabia and the impact of the COVID-19 pandemic","authors":"Imene Guermazi, Mohamed Wajdi Gharbi","doi":"10.1108/jfra-09-2023-0579","DOIUrl":"https://doi.org/10.1108/jfra-09-2023-0579","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to investigate the relationship between the Kingdom of Saudi Arabia (KSA)’s expenses in the health and social fields and the achievement of sustainable development goals (SDGs) 1 (elimination of poverty) and 3 (good health and well-being). This paper also examines the effects of the COVID-19 pandemic on these expenses and goals.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper observes the public expenses and the targets of the SDGs of KSA during 1981–2022. This paper tests the stationarity of the variables and then uses the ordinary least square model or the autoregressive distributed lag model, depending on the unit root test results. This paper also observes the change in target goals between the two years of the pandemic and the two preceding years.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results show the influence of social expenditure on the progress of SDG-1, whereas the impact of health expenditure on SDG-3 is not significant. This paper also proves the impact of the pandemic on public expenses and social SDGs.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This paper attracts the attention of policymakers to the importance of assessing their SDG initiatives and the consequent outcomes. Additionally, this paper documents the initiatives for sustainable development in KSA, an important emerging country. Given the universal nature of the SDGs and the importance of KSA as an economic power with a large youth human capital potential, the findings offer insights applicable beyond KSA and provide valuable lessons for governments worldwide regarding the optimization of public spending for SDG achievement. Moreover, monitoring SDG advancement in this important country helps assess the progress of the the United Nations (UN)’s 2030 Agenda for Sustainable Development. Therefore, This paper helps boost the completion of this agenda and contributes to the bottom-up approach of the UN 2030 Vision, implicating all categories of stakeholders, including the academic community.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper furthers the literature on SDG achievement by analyzing the relationship between public expenses and SDGs. This paper contributes to the debate concerning the best methodology suitable for SDG valuation and adds to the few studies using autoregressive tests. Moreover, this paper enriches the scarce studies dealing with emerging countries and reviews the assessment of SDGs in KSA. Additionally, this paper investigates the effect of the COVID-19 pandemic on the assigned resources for SDGs and, consequently, on the related indicator scores.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141526266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Boardroom dynamics: the impact of board gender diversity on discretionary dividend policy in US REITs","authors":"Ibrahim Yousef, Saad Zighan, Doaa Aly, Khaled Hussainey","doi":"10.1108/jfra-09-2023-0578","DOIUrl":"https://doi.org/10.1108/jfra-09-2023-0578","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to address a notable gap in the existing literature by exploring the relationship between gender diversity and dividend policy within the context of US Real Estate Investment Trusts (REITs).</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors use a substantial data set comprising 1,398 firm-year observations across 209 US REIT companies from 2011 to 2021 to address the research aims. Fixed effects models and generalized least squares regression methods are used in the analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results demonstrate a significant positive association between board gender diversity and higher dividend payouts among US REITs. This relationship holds after controlling for corporate governance and other firm-level factors. The findings have strong implications that the presence of women on REIT boards contributes to a greater propensity for discretionary dividend increases in the USA.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research contributes to the literature by empirically examining female directors’ role in influencing US REITs’ dividend policies, an area lacking adequate prior scholarship. The paper also considers the unique regulatory environment of REITs, highlighting the importance of the study for externally financed firms.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141507045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A study of big bath practices in the Egyptian capital market: an emphasis on CEO turnover and origin","authors":"Dina Hassouna, Engy El Hawary, Rasha ElBolok","doi":"10.1108/jfra-10-2023-0637","DOIUrl":"https://doi.org/10.1108/jfra-10-2023-0637","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate how major big bath accounting practices and CEO turnover in Egypt relate to one another, as well as the first to use the CEO’s origin as a moderating factor.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study uses 10-year longitudinal data from 2012 to 2021 and 290 firm-year observations from Egypt’s listed nonfinancial firms that witnessed CEO turnover to identify the significant big bath accounting practices in Egyptian businesses after the Egyptian revolution and the COVID-19 pandemic. Using fixed and random effect models, the authors investigate the impact of CEO turnover on company earnings during the first year of a newly appointed CEO as an indicator of big bath practices after controlling CEO gender, experience, firm size, leverage, return on assets, return on equity and industry. The hypotheses were investigated using static panel data.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results show the presence of big bath practices in the Egyptian market. Furthermore, big bath accounting practices are positively correlated with CEO turnover. Moreover, the results indicate that big bath accounting practices are only endured when external CEOs are employed, rather than internal ones.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The sample size and availability of data are the main research limitations. In addition, this study only examined CEO turnover and CEO origin as moderators in big bath accounting. Thus, future research may consider other CEO characteristics and political factors associated with big bath practices.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings from this study offer valuable insights to investors and regulators for effective decision-making and governance practices within the Egyptian capital market, while also contributing to a more informed approach to emerging markets on a global scale.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The findings contribute to the big-bath and CEO turnover and origin literature by showing a lower ceiling for earnings manipulation and using Egypt as a case study due to its unique institutional environment.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141526268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"What are the key drivers of Fraud reporting in Takaful insurance? Evidence from count data models","authors":"Wael Hemrit, Ines Belgacem","doi":"10.1108/jfra-10-2023-0632","DOIUrl":"https://doi.org/10.1108/jfra-10-2023-0632","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims at investigating the effect of corporate governance attributes on the Fraud disclosure of Takaful insurance companies in Saudi Arabia from 2014 to 2022.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study uses a self-constructed disclosure index to quantify the level of fraud information using content analysis. The count regression (Poisson and negative binomial) models in panel data modeling are used to check the interdependence relationship between the Fraud disclosure and the corporate governance structure of 26 Takaful insurers.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings confirm the negative effect of ownership structure and the board size on the Fraud disclosure. However, the high proportion of independent board members, the audit board committee and the size of the risk board committee positively affect the extent of Fraud disclosure. Finally, this study provide evidence that large size of Shariah board is associated with a lower level of voluntary Fraud disclosure.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Both economics-based theories and social exchange theory provide a better basis upon which to understand mechanisms by which board of directors in Takaful insurance provides external stakeholders with valuable information about corporate fraud.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>It seems important to equip audit and Shariah board committee with the tools to give them an operational content that focus systematically on the “tone at the top” in investigating fraud, including disclosure and discipline.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Corporate governance is rapidly changing in Saudi Arabia and it is unclear whether adopting a corporate governance practices in financial institutions is appropriate for Islamic insurance companies.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141532084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Role of financial constraints and risk-taking on the relationship between financial reporting quality and investment efficiency: emerging and frontier markets’ perspective","authors":"Muhammad Azhar Khan, Nabeel Safdar, Saadia Irfan","doi":"10.1108/jfra-12-2023-0779","DOIUrl":"https://doi.org/10.1108/jfra-12-2023-0779","url":null,"abstract":"\u0000Purpose\u0000Prior evidence that financial reporting quality (FRQ) of publicly listed firms improves investment efficiency in developed markets leaves unaddressed questions of whether this relationship holds in emerging and frontier markets and what channels influence this relationship. This study aims to test the role of financial constraints faced by firms and managerial risk-taking on the association of FRQ and investment efficiency in 13,231 publicly listed firms in 24 emerging and frontier markets.\u0000\u0000\u0000Design/methodology/approach\u0000Available accounting data from 1998 to 2022 are collected for all listed firms across 41 industries in 24 countries. Causal relationships are tested using fixed-effect regression analysis, several additional tests and robustness checks are applied using alternative proxies and concerns for endogeneity are addressed using two-stage least square and system generalised method of moments analysis.\u0000\u0000\u0000Findings\u0000Findings show that FRQ of firms in emerging and frontier markets positively affects investment efficiency, the affirmative impact of FRQ on investment efficiency is higher when firms are facing more financial constraints and when managerial risk-taking is lower and financial constraints and risk-taking have a more pronounced impact on the link between FRQ and investment efficiency in the under-investment scenario.\u0000\u0000\u0000Originality/value\u0000These findings contribute to the growing body of evidence, shedding light on the meticulous interplay between FRQ and investment efficiency in frontier and emerging markets. Specifically, the increased financial constraints encountered by firms and a more conservative approach to managerial risk-taking emerge as crucial factors complementing this relationship.\u0000","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141334959","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The value relevance of integrated reporting quality: evidence from Asia","authors":"Soltan Ramadan Ali Radwan, Xiongyuan Wang","doi":"10.1108/jfra-10-2023-0584","DOIUrl":"https://doi.org/10.1108/jfra-10-2023-0584","url":null,"abstract":"\u0000Purpose\u0000Integrated reporting (IR) aims to overcome the limitations of traditional reporting by merging financial information and sustainability data. Therefore, this paper aims to investigate whether IR quality is value-relevant for investors in the voluntary Asian context.\u0000\u0000\u0000Design/methodology/approach\u0000The study uses OLS regression to estimate the impact of IR quality on the market value of equity using data from Asian firms that prepare IR, presented on the International Integrated Reporting Council (IIRC) website for 2015–2022. The study uses content analysis to assess IR quality. Alternative measures of firm value, propensity score matching and instrumental variable estimation are used to validate the robustness of the main results.\u0000\u0000\u0000Findings\u0000The findings of this paper suggest that IR quality is value-relevant and has positive market reactions. Additional analyses show that the positive impact of IR quality is more salient for companies with high organizational complexity and high growth, and the impact is still significant during the COVID-19 pandemic period. Furthermore, the authors document that earnings quality and analyst forecast accuracy mediate the relationship between IR quality and market value.\u0000\u0000\u0000Research limitations/implications\u0000The study has some limitations, primarily stemming from the relatively small sample size and the fact that the majority of the data represents Japan.\u0000\u0000\u0000Practical implications\u0000The findings of this study have implications for standard setters, governmental agencies interested in adopting IR, as well as investors and businesses about the effects of IR quality.\u0000\u0000\u0000Originality/value\u0000Most of the recent studies are concentrated on mandatory IR adoption in South Africa. This study is unique in concentrating on the value relevance of IR quality in the voluntary Asian context.\u0000","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141335073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bank FinTech and bank performance: evidence from an emerging market","authors":"Salah Kayed, Mohammad Alta'any, Rasmi Meqbel, Ibrahim N. Khatatbeh, Abdalkareem Mahafzah","doi":"10.1108/jfra-09-2023-0526","DOIUrl":"https://doi.org/10.1108/jfra-09-2023-0526","url":null,"abstract":"Purpose\u0000This study aims to explore the effects of internal financial technology (FinTech) integration within Jordanian banks on their performance metrics, specifically focusing on profitability, risk-taking and stock returns.\u0000\u0000Design/methodology/approach\u0000Using panel data analysis, this study investigates the financial performance of 13 listed commercial banks in Jordan over a decade, from 2010 to 2019, to examine the hypothesized impacts of bank FinTech developments. In addition, several robustness tests addressing potential issues of endogeneity and autocorrelation are conducted to enhance the reliability of the results.\u0000\u0000Findings\u0000The results reveal that the bank FinTech development significantly enhances bank profitability and inversely affects risk-taking levels, indicating a substantial and positive impact on financial performance and stability. However, the results suggest no significant evidence of the effect of bank FinTech development on stock return.\u0000\u0000Practical implications\u0000The findings advocate for Jordanian commercial banks to continue and expand their investment in FinTech innovations, highlighting the crucial role these technologies play in enhancing financial performance and reducing bank risks. Additionally, these findings suggest that regulatory bodies and policymakers should develop and enhance institutional and regulatory environments to support and guide the FinTech evolution within the banking sector.\u0000\u0000Originality/value\u0000This study sheds light on the relatively under-researched area of internal bank FinTech. It provides critical insights into how FinTech integration within banks contributes to their profitability and stability, offering another perspective that enriches the FinTech literature. This contribution is essential for devising future strategies, developing theoretical frameworks and informing policy decisions in the FinTech domain.\u0000","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141351036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Advancements and forecasts of digital taxation information systems usage and its impact on tax compliance: does trust and awareness make difference?","authors":"Manaf Al-Okaily","doi":"10.1108/jfra-09-2023-0567","DOIUrl":"https://doi.org/10.1108/jfra-09-2023-0567","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The main purpose of the current study was to develop a new research model in the hope of providing a further understanding of Digital Taxation Information Systems (DTIS) usage and its impact on tax compliance by investigating the mediating role of trust in e-government services (TIE) and the moderating role of awareness (AW) toward these systems.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A quantitative research method approach with Partial Least Squares-Structural Equation Modelling (PLS-SEM) was employed to analyze the data collected.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results indicated that DTIS usage is influenced by perceived usefulness (PU), perceived ease of use (PEU), attitude (ATT), knowledge (KN), subjective norm (SN), AW and TIE. Contrary to what is expected, AW does not moderate the association between SN and DTIS usage. Eventually, the results also revealed that TIE has mediated the association between trust in government (TIG) and DTIS usage.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study provides thought-provoking empirical pieces of evidence about understanding the situation of DTIS usage and its impact on tax compliance among academic professors in Jordan. Furthermore, the study outcomes and discussion presented will help the Jordanian government improve and comprehensively formulate strategies to increase the tax compliance procedure.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141168227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}