Vol. 23, No. 3/2024

Introduction for the Special Section on “Inclusive, circular, and technological transformations in financial accounting: challenges and opportunities for organizations and stakeholders”

Authors: Feten Arfaoui-Masmoudi and Sourour Hazami-Ammar

International Public Sector Accounting Standards and economic growth: An international study of IPSAS adoption and experience

Author: Fatma Ben Slama

Evaluating the effects of ESG reporting on earnings management in an emerging economy

Author: Sana Masmoudi

IPSAS Adoption in African countries: Talking or walking the talk

Authors: Amel Chatti, Salma Dammak Ayadi and Maher Jeriji

The adverse consequences of technostress on strain and turnover intentions among auditors: the mitigating effect of segmentation mindset

Authors: Abir Dhaouadi, Anis Khedhaouria and Neila Boulila

Value relevance of accounting information in uncertain economic policy context: evidence from Tunisia

Authors: Hejer Khaldi and Féten Hamama

Uncertainty, financial reporting quality and accounting enforcement: Evidence from the European Union

Author: Catalin Mos

The effect of the characteristics of the internal governance mechanisms on the growth opportunities: The Tunisian evidence

Author: Raida Chakroun