Vol. 22 No. 1 (2026)

Articles

• The Impact of the Covid-19 Pandemic Crisis on Accounting Conservatism in Algerian Companies

  Bilal Kimouche

  1-21

  • pdf

• The Relation between Capital Structure, Governance, Ownership Structure, and Performance: Evidence from Jordanian Industrial Corporations

  Turki Alhmoud, Bassam Abu-Abbas, Muna Al-Omari

  22-46

  • pdf

• Investigating Cryptocurrencies As a Diversifier Asset for the Saudi Stock Market (TASI)

  Haitham Zker Khoj, Hatem Akeel, Ahmed Faisal Aljerba

  48-54

  • pdf

• Is Audit-quality Research Discipline Saturated or Still Researchable? A Bibliometric Analysis

  Ahmed S. Abdelwahed, Ahmad A. Abu-Musa , Hosam Moubarak, Heba Badawy

  56-81

  • pdf

• The Effect of Profitability on the Accrual Quality-Cash Holding Relationship of Indonesian Listed Firms

  Dezie L. Warganegara, Yanthi Hutagaol-Martowidjojo, Elin Noviyanti

  83-101

  • pdf

• The Impact of Related-party Transactions on Earnings’ Management of Jordanian Non-financial Listed Companies: The Moderating Role of Audit-firm Type

  Hamzeh Aboud Al-Manaseer, Ali Al-Thuneibat, Ahmad Ahmad

  102-119

  • pdf

• Corporate Governance Effectiveness and Premature Revenue Recognition: The Moderating Role of Family Ownership

  Deaa Al-Deen Al-Sraheen, Rashed Al-dweri , Mohammad Shawaqfeh, Nour Alhourani

  120-134

  • pdf