The first issue of the Reporting and Accountability Review journal has been published
The Editorial Board of “Reporting and Accountability Review” is honored to introduce the first issue of the journal. The current issue includes scholarly articles dealing with a wide range of research themes, for example, the board of directors’ performance, corporate disclosure, earnings management, performance monitoring, administrative reporting, artificial intelligence, and corporate social responsibility reporting.
This issue begins with the article authored by Robert Oguti Etengu, Bosco Opio, and Joshua Oder. The authors examine whether corporate governance mechanisms moderate the association between corporate disclosure and earnings management using evidence from listed firms at the Uganda Securities Exchange (USE). The authors find that audit committee characteristics have a negative and significant moderating effect on the association between corporate disclosure and earnings management. The study contributes to the growing strand of literature on the moderating or complimentary effect of corporate governance mechanisms in constraining earnings management in the context of an emerging economy.
The second article by Alba Maria Gallo and Ubaldo Comite examines the use of artificial intelligence (AI) to improve the reporting and administration efficiency of the National Recovery and Resilience Plan (NRRP). Focused on a performance-based financing model, it shifts from tracking expenses to achieving tangible results. It also addresses challenges like maintaining data quality and clear decision-making using AI, highlighting the need for appropriate regulatory frameworks. This study deepens the understanding of technology adoption in the public sector and offers insights into using AI to modernize public administrations and optimize control processes.
The final article authored by Amer Al Fadli investigates the impact of board size, presence of an audit committee, and chief executive officer (CEO) duality on the level of corporate social responsibility (CSR) reporting in Jordan. The study results suggest that the level of CSR reporting has significantly improved among Jordanian public listed companies since issuing the corporate governance code in 2009. This finding suggests that these companies may have adopted CSR reporting as a legitimation strategy to influence the external perception of their performance and convince the public of their legitimacy.
The full issue of the journal is available at the following link.
We are grateful to all the scholars who have contributed to this issue, and we hope that you find this issue of the journal useful, informative and educational!
