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Content
2025, Volume 21, Issue 1/2
- 1-17 Financial reporting considerations in response to the COVID-19 pandemic: empirical evidence from the UAE accounting professionals
by Riham Muqattash & Mohamed Chakib Kolsi & Ahmad Al-Hiyari - 1-17 Financial reporting considerations in response to the COVID-19 pandemic: empirical evidence from the UAE accounting professionals
by Riham Muqattash & Mohamed Chakib Kolsi & Ahmad Al-Hiyari - 18-41 Do board and audit characteristics affect earnings management in times of Covid-19?
by Ahmed Imran Hunjra & Fitim Deari & Rashid Mehmood & Mamdouh Abdulaziz Saleh Al-Faryan - 18-41 Do board and audit characteristics affect earnings management in times of Covid-19?
by Ahmed Imran Hunjra & Fitim Deari & Rashid Mehmood & Mamdouh Abdulaziz Saleh Al-Faryan - 42-64 The impact of risk-taking on performance of Islamic and conventional banks in Qatar, Saudi Arabia and UAE
by Henda Amri & Taher Hamza - 42-64 The impact of risk-taking on performance of Islamic and conventional banks in Qatar, Saudi Arabia and UAE
by Henda Amri & Taher Hamza - 65-81 Interdependence between the Moroccan and international stock markets before and during the Covid-19 crisis
by Lhoucine Ben hssain; & Jamal Agouram & Ghizlane Lakhnati - 65-81 Interdependence between the Moroccan and international stock markets before and during the Covid-19 crisis
by Lhoucine Ben hssain; & Jamal Agouram & Ghizlane Lakhnati - 82-106 Corporate governance and financial stability of the English Premier League before and during COVID-19
by Stephen Young & Tony Abdoush - 82-106 Corporate governance and financial stability of the English Premier League before and during COVID-19
by Stephen Young & Tony Abdoush - 107-123 Auditing in times of the coronavirus disease 2019 pandemic: qualitative research in the Tunisian context
by Feten Arfaoui & Ines Kammoun - 107-123 Auditing in times of the coronavirus disease 2019 pandemic: qualitative research in the Tunisian context
by Feten Arfaoui & Ines Kammoun - 124-143 To what extent Covid-19 pandemic affect corporate risk disclosure: case of UAE listed companies
by Rihab Grassa & Ahmad Almheiri & Khalid Jamal Al Ali & Saeed Harib & Mohammad Jamal Alsadah & Nasser Hassan - 124-143 To what extent Covid-19 pandemic affect corporate risk disclosure: case of UAE listed companies
by Rihab Grassa & Ahmad Almheiri & Khalid Jamal Al Ali & Saeed Harib & Mohammad Jamal Alsadah & Nasser Hassan - 144-172 Successive economic cycles and the Fisher effect
by Khushboo Agnihotri & Sachin Kumar Srivastava & Omdeep Gupta - 144-172 Successive economic cycles and the Fisher effect
by Khushboo Agnihotri & Sachin Kumar Srivastava & Omdeep Gupta - 173-196 Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention
by Andrianantenaina Hajanirina & Aldelia Jerri Ko & Mila Austria Reyes - 173-196 Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention
by Andrianantenaina Hajanirina & Aldelia Jerri Ko & Mila Austria Reyes - 197-228 Economic policy uncertainty and earnings management: evidence from China
by Sang Ho Kim & Yohan An - 197-228 Economic policy uncertainty and earnings management: evidence from China
by Sang Ho Kim & Yohan An - 229-258 The role of big data in public sector accounting and budgeting practices: evidence from a pandemic environment of an emerging economy
by Padmi Nagirikandalage & Arnaz Binsardi & Kaouther Kooli - 229-258 The role of big data in public sector accounting and budgeting practices: evidence from a pandemic environment of an emerging economy
by Padmi Nagirikandalage & Arnaz Binsardi & Kaouther Kooli - 259-285 Contents and determinants of corporate social responsibility reporting in the context of the Arab Spring crisis
by Esam Emad Ghassab & Carol Ann Tilt & Kathyayini Kathy Rao - 259-285 Contents and determinants of corporate social responsibility reporting in the context of the Arab Spring crisis
by Esam Emad Ghassab & Carol Ann Tilt & Kathyayini Kathy Rao - 286-300 The global credit sector in shadow of COVID-19: financial assessment
by Sami Al-Kharusi & Alya Al-Foori & Sreerama Murthy - 286-300 The global credit sector in shadow of COVID-19: financial assessment
by Sami Al-Kharusi & Alya Al-Foori & Sreerama Murthy - 301-318 Fraud investigation skills for internal auditors
by Mario Labuschagne & Houdini Fourie - 301-318 Fraud investigation skills for internal auditors
by Mario Labuschagne & Houdini Fourie - 319-336 Small and medium-sized entities as users of accounting services: do professional accountants meet the needs of their SME client?
by Tracy Geraldine Beck & Houdini Fourie - 319-336 Small and medium-sized entities as users of accounting services: do professional accountants meet the needs of their SME client?
by Tracy Geraldine Beck & Houdini Fourie
2024, Volume 20, Issue 3/4
- 251-290 The moderate role of national culture and prosperity index on the effectiveness of the fraud triangle to prevent financial statement fraud: a cross-country meta-analysis approach
by Milad Soltani & Alexios Kythreotis & Arash Roshanpoor - 251-290 The moderate role of national culture and prosperity index on the effectiveness of the fraud triangle to prevent financial statement fraud: a cross-country meta-analysis approach
by Milad Soltani & Alexios Kythreotis & Arash Roshanpoor - 291-318 M%A disclosure post-global financial crisis: the influence of family ownership
by Cristina Florio & Francesca Rossignoli - 291-318 M%A disclosure post-global financial crisis: the influence of family ownership
by Cristina Florio & Francesca Rossignoli - 319-341 Key audit matters: a systematic review
by Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah - 319-341 Key audit matters: a systematic review
by Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah - 342-367 Internal control quality and audit fees: does the CIO matter?
by Jean R. Bradley & Harrison Liu & Jennifer Yin - 342-367 Internal control quality and audit fees: does the CIO matter?
by Jean R. Bradley & Harrison Liu & Jennifer Yin - 368-398 Audit team competence, auditor motivation and audit quality threatening behaviour
by Alice Annelin - 368-398 Audit team competence, auditor motivation and audit quality threatening behaviour
by Alice Annelin - 399-420 The cost implications of ESG reporting: an examination of audit fees in the UK
by Ahmed Saber Moussa - 399-420 The cost implications of ESG reporting: an examination of audit fees in the UK
by Ahmed Saber Moussa - 421-436 Corporate social responsibility, internal control and accounting conservatism (evidence from Tehran stock exchange)
by Mohammad Mahmoodi & Mohammad Mahmoodi - 421-436 Corporate social responsibility, internal control and accounting conservatism (evidence from Tehran stock exchange)
by Mohammad Mahmoodi & Mohammad Mahmoodi - 437-451 Machine learning approach to identify performance audit topics for different government sectors
by Alaa Aljanaby & Ahmad Abdel-Hafez & Yue Xu & Tim Rose - 437-451 Machine learning approach to identify performance audit topics for different government sectors
by Alaa Aljanaby & Ahmad Abdel-Hafez & Yue Xu & Tim Rose - 452-466 Tax planning of corporate assessees: a bibliometric study and future research direction
by Arjuna Kumar Maharana & Priyabrata Panda - 452-466 Tax planning of corporate assessees: a bibliometric study and future research direction
by Arjuna Kumar Maharana & Priyabrata Panda
2024, Volume 20, Issue 1/2
- 5-22 Forward-looking disclosure and short-term liabilities: evidence from Oman
by Hidaya Al Lawati & Khaled Hussainey - 5-22 Forward-looking disclosure and short-term liabilities: evidence from Oman
by Hidaya Al Lawati & Khaled Hussainey - 23-42 Financial contagion during the COVID-19 pandemic: the case of African countries
by Imen Zorgati & Faten Albouchi & Riadh Garfatta - 23-42 Financial contagion during the COVID-19 pandemic: the case of African countries
by Imen Zorgati & Faten Albouchi & Riadh Garfatta - 43-68 Evaluation of non-performing financing of non-oil sectors: a case of Bahraini Islamic banks
by Monsurat Ayojimi Salami & Adel Mohammed Sarea & Harun Tanrivermis - 43-68 Evaluation of non-performing financing of non-oil sectors: a case of Bahraini Islamic banks
by Monsurat Ayojimi Salami & Adel Mohammed Sarea & Harun Tanrivermis - 69-90 Determinants of national IFRS adoption: evidence from the Middle East and North Africa region
by Azzouz Elhamma - 69-90 Determinants of national IFRS adoption: evidence from the Middle East and North Africa region
by Azzouz Elhamma - 91-120 Is the financial information still useful in issuing stock recommendations? Evidence from the Tunisian financial analysts
by Imen Beldi & Randa Maghraoui & Sarra Elleuch Hamza - 91-120 Is the financial information still useful in issuing stock recommendations? Evidence from the Tunisian financial analysts
by Imen Beldi & Randa Maghraoui & Sarra Elleuch Hamza - 121-154 Competition, stability and the efficiency channel in the Tunisian banking system
by Abderazak Bakhouche - 121-154 Competition, stability and the efficiency channel in the Tunisian banking system
by Abderazak Bakhouche - 155-182 The effect of the COVID-19 pandemic on the performance of Turkish banks: a comparative panel data analysis
by Omar Kachkar & William Bwando - 155-182 The effect of the COVID-19 pandemic on the performance of Turkish banks: a comparative panel data analysis
by Omar Kachkar & William Bwando - 183-205 The effect of financial inclusion on poverty alleviation and economic growth: a view from an emerging market
by Zakaria Boulanouar & Osama Badr & Khaled Sayed Ahmed - 183-205 The effect of financial inclusion on poverty alleviation and economic growth: a view from an emerging market
by Zakaria Boulanouar & Osama Badr & Khaled Sayed Ahmed - 206-224 Operating performance of initial public offerings: empirical evidence from Oman
by S. Ananda & Roslin Lazarus - 206-224 Operating performance of initial public offerings: empirical evidence from Oman
by S. Ananda & Roslin Lazarus - 225-249 Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs
by Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur - 225-249 Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs
by Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur
2023, Volume 19, Issue 4
- 417-457 The effectiveness of government internal auditor: evidence from Indonesia
by Sutaryo Sutaryo & Arifudin Tri Anto - 417-457 The effectiveness of government internal auditor: evidence from Indonesia
by Sutaryo Sutaryo & Arifudin Tri Anto - 458-486 The use of the internal audit function as management training ground and internal audit quality
by Grace Mubako & Tatiana Mazza - 458-486 The use of the internal audit function as management training ground and internal audit quality
by Grace Mubako & Tatiana Mazza - 487-509 Examining the impact of top-management teams on performance measurement system design: a social network perspective
by Mohamed M.M. Ahmed - 487-509 Examining the impact of top-management teams on performance measurement system design: a social network perspective
by Mohamed M.M. Ahmed - 510-536 Long-term analysts' forecasts and real earnings management
by Wael Aguir & Carroll H. Griffin & Linxiao Liu & Zhenfeng Liu - 510-536 Long-term analysts' forecasts and real earnings management
by Wael Aguir & Carroll H. Griffin & Linxiao Liu & Zhenfeng Liu
2023, Volume 19, Issue 3
- 269-296 Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting
by Ana Isabel Lopes & Silpa Bovane & Daniela Penela - 269-296 Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting
by Ana Isabel Lopes & Silpa Bovane & Daniela Penela - 297-327 The use and determinants of online financial reports in Europe: an empirical investigation of listed firms
by Hendrik Pieper & Philipp Ottenstein & Henning Zülch - 297-327 The use and determinants of online financial reports in Europe: an empirical investigation of listed firms
by Hendrik Pieper & Philipp Ottenstein & Henning Zülch - 328-359 Disclosure of forward-looking information: does overlapping audit committee membership matter?
by Hidaya Al Lawati & Khaled Hussainey - 328-359 Disclosure of forward-looking information: does overlapping audit committee membership matter?
by Hidaya Al Lawati & Khaled Hussainey - 360-383 Does foreign ownership affect audit committee adoption? Evidence from Brazilian companies
by Lucas Felice Cervo & Clea Beatriz Macagnan & Daniel Francisco Vancin & Cristiano Machado Costa - 360-383 Does foreign ownership affect audit committee adoption? Evidence from Brazilian companies
by Lucas Felice Cervo & Clea Beatriz Macagnan & Daniel Francisco Vancin & Cristiano Machado Costa - 384-415 Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance? A joint worldwide analysis
by Achraf Haddad & Abdelfattah Bouri - 384-415 Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance? A joint worldwide analysis
by Achraf Haddad & Abdelfattah Bouri
2023, Volume 19, Issue 2
- 132-160 IFRS experience, extent of disclosure, and perceived corruption: a study on African countries
by Fatma Ben Slama Klibi & Yasmine Amara - 132-160 IFRS experience, extent of disclosure, and perceived corruption: a study on African countries
by Fatma Ben Slama Klibi & Yasmine Amara - 161-184 Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? Fieldwork case-study vignettes for Taiwan
by Yu-Lin Hsu & Gavin C. Reid - 161-184 Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? Fieldwork case-study vignettes for Taiwan
by Yu-Lin Hsu & Gavin C. Reid - 185-202 The relationship between organisational decentralisation, balanced scorecard and its perceived benefits in Moroccan SMEs
by Azzouz Elhamma - 185-202 The relationship between organisational decentralisation, balanced scorecard and its perceived benefits in Moroccan SMEs
by Azzouz Elhamma - 203-219 Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy
by Padmi Nagirikandalage & Kaouther Kooli & Arnaz Binsardi - 203-219 Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy
by Padmi Nagirikandalage & Kaouther Kooli & Arnaz Binsardi - 220-233 Impact of agency costs on audit quality demand in initial public offerings
by Soumaya Ayedi Chabchoub - 220-233 Impact of agency costs on audit quality demand in initial public offerings
by Soumaya Ayedi Chabchoub - 234-249 Evaluation of forecasting accuracy of an equity valuation model: a case of ZEE
by Amit Kumar & Shivani Chaudhry & Ameet Sao - 234-249 Evaluation of forecasting accuracy of an equity valuation model: a case of ZEE
by Amit Kumar & Shivani Chaudhry & Ameet Sao - 250-267 Is solvency influencing EPS growth in Poland, Austria and Germany? A comparison study of markets with a similar bankruptcy law
by Monika Bolek & Agata Gniadkowska-Szymańska - 250-267 Is solvency influencing EPS growth in Poland, Austria and Germany? A comparison study of markets with a similar bankruptcy law
by Monika Bolek & Agata Gniadkowska-Szymańska
2023, Volume 19, Issue 1
- 1-21 Internal auditors without proficiency: a giraffe without a neck
by Hassan Kehinde Oyewumi & Che-Ahmad B. Ayoib & Oluwatoyin Muse Johnson Popoola - 1-21 Internal auditors without proficiency: a giraffe without a neck
by Hassan Kehinde Oyewumi & Che-Ahmad B. Ayoib & Oluwatoyin Muse Johnson Popoola - 22-52 The impact of audit committee characteristics on auditor remuneration: UK evidence
by Jihad Al-Okaily & Salma Naueihed - 22-52 The impact of audit committee characteristics on auditor remuneration: UK evidence
by Jihad Al-Okaily & Salma Naueihed - 53-70 Knowledge mapping in the area of corporate social responsibility and financial performance: a bibliometric and visualisation analysis
by Harish Kumar Bhatter & Biswajit Prasad Chhatoi - 53-70 Knowledge mapping in the area of corporate social responsibility and financial performance: a bibliometric and visualisation analysis
by Harish Kumar Bhatter & Biswajit Prasad Chhatoi - 71-100 Internal auditors' selection for sustainable competitive advantage
by Azleen Ilias & Nasrudin Baidi & Erlane K. Ghani - 71-100 Internal auditors' selection for sustainable competitive advantage
by Azleen Ilias & Nasrudin Baidi & Erlane K. Ghani - 101-127 Board gender diversity and real earnings management: the moderating role of auditor reputation
by Sameh Halaoua & Sonia Boukattaya - 101-127 Board gender diversity and real earnings management: the moderating role of auditor reputation
by Sameh Halaoua & Sonia Boukattaya
2022, Volume 18, Issue 2
- 107-136 Who is responsible for developing the non-core skills of entry-level public sector trainee auditors: the case of the Auditor-General South Africa
by Fortunate Mashabela & Barry Ackers - 107-136 Who is responsible for developing the non-core skills of entry-level public sector trainee auditors: the case of the Auditor-General South Africa
by Fortunate Mashabela & Barry Ackers - 137-162 Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors
by Sandra Cohen & Ioanna Malkogianni - 137-162 Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors
by Sandra Cohen & Ioanna Malkogianni - 163-183 The causes of profitability: a panel study of Indian IT and consulting sector
by Rohit Bansal & Sanjay Kumar Kar & Saroj Kumar Mishra - 163-183 The causes of profitability: a panel study of Indian IT and consulting sector
by Rohit Bansal & Sanjay Kumar Kar & Saroj Kumar Mishra - 184-197 Sahara: when regulator's radar strikes
by Palka Chhillar - 184-197 Sahara: when regulator's radar strikes
by Palka Chhillar
2022, Volume 18, Issue 1
- 1-27 Factors inhibiting effective organisational performance management: insights from the South African public sector
by Asogan Moodley & Barry Ackers & Elza Odendaal - 1-27 Factors inhibiting effective organisational performance management: insights from the South African public sector
by Asogan Moodley & Barry Ackers & Elza Odendaal - 28-48 The impact of ownership structure and corporate governance on capital structure decisions in the UAE
by Mohammed M. Elgammal & Basil Al-Najjar - 28-48 The impact of ownership structure and corporate governance on capital structure decisions in the UAE
by Mohammed M. Elgammal & Basil Al-Najjar - 49-60 The Fraud theories: Triangle, Diamond, Pentagon
by Parvati T. Soneji - 49-60 The Fraud theories: Triangle, Diamond, Pentagon
by Parvati T. Soneji - 61-81 The UK public sector VfM audit expectations gap: evidence from the informed groups
by Abdelhafid Benamraoui & Yousef Ali Alwardat & Yusuf Karbhari - 61-81 The UK public sector VfM audit expectations gap: evidence from the informed groups
by Abdelhafid Benamraoui & Yousef Ali Alwardat & Yusuf Karbhari - 82-106 Towards a quantitative measure of audit quality: do auditor demographic characteristics in Egyptian settings matter?
by Tariq H. Ismail & Raghda Salah Mohamed - 82-106 Towards a quantitative measure of audit quality: do auditor demographic characteristics in Egyptian settings matter?
by Tariq H. Ismail & Raghda Salah Mohamed
2021, Volume 17, Issue 1/2
- 1-35 Are Tunisian firms managing their earnings through asset sales following the 2011 uprising?
by Sarra Elleuch - 1-35 Are Tunisian firms managing their earnings through asset sales following the 2011 uprising?
by Sarra Elleuch - 36-72 The effectiveness of board of directors and family ownership: interaction and impact on the discretionary accruals
by Anas Ghazalat - 36-72 The effectiveness of board of directors and family ownership: interaction and impact on the discretionary accruals
by Anas Ghazalat - 73-92 The trade-off between accrual-based and real earnings management: evidence from Jordan
by Mohammad Azzam & Alaa AlQudah & Lara Al-Haddad & Ayman Abu Haija - 73-92 The trade-off between accrual-based and real earnings management: evidence from Jordan
by Mohammad Azzam & Alaa AlQudah & Lara Al-Haddad & Ayman Abu Haija - 93-126 Political connections, government ownership, and earnings management: evidence from Jordan
by Mohammad Alhadab & Modar Abdullatif & Ahmed Hassan Ahmed & Yasean Tahat & Israa Mansour - 93-126 Political connections, government ownership, and earnings management: evidence from Jordan
by Mohammad Alhadab & Modar Abdullatif & Ahmed Hassan Ahmed & Yasean Tahat & Israa Mansour - 127-147 The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
by Bubaker Khaled & Zakaria Ali Aribi - 127-147 The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
by Bubaker Khaled & Zakaria Ali Aribi - 148-172 The effects of R%D expenditure and earnings management on stock options: evidence from market competition
by Yi-Mien Lin & Tzu-Wen Lee - 148-172 The effects of R%D expenditure and earnings management on stock options: evidence from market competition
by Yi-Mien Lin & Tzu-Wen Lee - 173-201 Earnings management, corporate social responsibility and governance structure: further evidence from Egypt
by Tarek Abdelfattah & Mostafa Elfeky - 173-201 Earnings management, corporate social responsibility and governance structure: further evidence from Egypt
by Tarek Abdelfattah & Mostafa Elfeky
2020, Volume 16, Issue 1
- 1-24 Effects of mandatory adoption of IFRS on market liquidity in Brazil
by Ricardo Luiz Menezes Silva & Paula Carolina Ciampaglia Nardi - 1-24 Effects of mandatory adoption of IFRS on market liquidity in Brazil
by Ricardo Luiz Menezes Silva & Paula Carolina Ciampaglia Nardi - 25-42 Continuous internal auditing: can big data analytics help?
by Prem Lal Joshi & Govindan Marthandan - 25-42 Continuous internal auditing: can big data analytics help?
by Prem Lal Joshi & Govindan Marthandan - 43-62 Do strategic cost policies lead to more sustainable practices? Evidence from county governments
by Ouadie Akaaboune & Royce D. Burnett & Christopher J. Skousen & Assyad Al-Wreiket - 43-62 Do strategic cost policies lead to more sustainable practices? Evidence from county governments
by Ouadie Akaaboune & Royce D. Burnett & Christopher J. Skousen & Assyad Al-Wreiket - 63-80 The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies
by Mohammed W.A. Saleh & Rohaida Abdul Latif & Fathiyyah Abu Bakar & Zahraddeen Salisu Maigoshi - 63-80 The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies
by Mohammed W.A. Saleh & Rohaida Abdul Latif & Fathiyyah Abu Bakar & Zahraddeen Salisu Maigoshi - 81-107 Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?
by Yosra Mnif Sellami & Hela Borgi - 81-107 Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?
by Yosra Mnif Sellami & Hela Borgi
2019, Volume 15, Issue 3
- 219-240 The relationship between evidence characteristics and audit efficiency and effectiveness: evidence from Middle Eastern countries
by Osama A.E. Mah'd & Ghassan H. Mardini & Manal M. Ali - 241-261 Performance and entrepreneurial orientation in SMEs: the case of Abu Dhabi
by Mohamed Sherif & Laura Galloway & Hajer Zarrouk - 262-277 The association between accruals and stock return following FRS3
by Javad Izadi & Alireza Nazarian & Jinfeng Ye & Ali Shahzad - 278-312 Ethical values in auditing from Islamic perspective
by Hossein Sayyadi Tooranloo & Pedram Azizi
2019, Volume 15, Issue 2
- 113-143 The association between firm characteristics and the quality characteristics of the internal audit function in the UK: an agency perspective
by Hazem Ramadan Ismael - 113-143 The association between firm characteristics and the quality characteristics of the internal audit function in the UK: an agency perspective
by Hazem Ramadan Ismael - 144-167 Auditor sanctions and the management of riskiness of audit client portfolios
by Hsiao-Lun Lin & Ai-Ru Yen - 144-167 Auditor sanctions and the management of riskiness of audit client portfolios
by Hsiao-Lun Lin & Ai-Ru Yen - 168-190 Manager's misinterpretation of goodwill impairments: evidence from German listed companies
by Laurent Lazar - 168-190 Manager's misinterpretation of goodwill impairments: evidence from German listed companies
by Laurent Lazar - 191-218 Individual auditor competences and the pricing of audit services
by Irina Alexeyeva - 191-218 Individual auditor competences and the pricing of audit services
by Irina Alexeyeva
2019, Volume 15, Issue 1
- 1-30 The impacts of multiple large ownership structure on board independence
by Ismail Adelopo & Yinusa Ganiyu Olumuyiwa & Ibrahim Rufai - 1-30 The impacts of multiple large ownership structure on board independence
by Ismail Adelopo & Yinusa Ganiyu Olumuyiwa & Ibrahim Rufai - 31-56 Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: the case of Kuwait
by Issa Dawd & Lanouar Charfeddine - 31-56 Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: the case of Kuwait
by Issa Dawd & Lanouar Charfeddine - 57-88 Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners
by Jan Svanberg & Peter Öhman - 57-88 Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners
by Jan Svanberg & Peter Öhman - 89-111 Corporate governance and risk disclosure: evidence from Saudi Arabia
by Awad Ibrahim & Murya Habbash & Khaled Hussainey - 89-111 Corporate governance and risk disclosure: evidence from Saudi Arabia
by Awad Ibrahim & Murya Habbash & Khaled Hussainey
2018, Volume 14, Issue 4
- 291-314 The value of a voluntary audit in debt financing: evidence from small privately held companies
by Sanna Tervo & Annukka Jokipii - 291-314 The value of a voluntary audit in debt financing: evidence from small privately held companies
by Sanna Tervo & Annukka Jokipii - 315-337 Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence
by Imen Khelil & Khaled Hussainey & Hédi Noubbigh - 315-337 Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence
by Imen Khelil & Khaled Hussainey & Hédi Noubbigh - 338-363 Public perception of the role of accounting in a transition economy: the case of Russia
by Galina G. Preobragenskaya & Robert W. McGee & Iliya Komarev - 338-363 Public perception of the role of accounting in a transition economy: the case of Russia
by Galina G. Preobragenskaya & Robert W. McGee & Iliya Komarev - 364-387 Value relevance of earnings and book value in India: significance of accounting reforms and intangible-intensity in an emerging market
by Pooja Kumari & Chandra Sekhar Mishra - 364-387 Value relevance of earnings and book value in India: significance of accounting reforms and intangible-intensity in an emerging market
by Pooja Kumari & Chandra Sekhar Mishra
2018, Volume 14, Issue 2/3
- 105-127 The impact of equity share class on the information content of earnings and cash flows: evidence from Mexico
by Jose Miranda-Lopez & Isho Tama-Sweet - 105-127 The impact of equity share class on the information content of earnings and cash flows: evidence from Mexico
by Jose Miranda-Lopez & Isho Tama-Sweet - 128-158 Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms
by Sandhya Bhatia & Arindam Tripathy - 128-158 Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms
by Sandhya Bhatia & Arindam Tripathy - 159-182 Excess audit committee compensation and audit pricing
by Rachana Kalelkar & Sarfraz Khan & Sung-Jin Park - 159-182 Excess audit committee compensation and audit pricing
by Rachana Kalelkar & Sarfraz Khan & Sung-Jin Park - 183-253 A review of the concept and measures of audit quality across three decades of research
by Tânia Menezes Montenegro & Filomena Antunes Brás - 183-253 A review of the concept and measures of audit quality across three decades of research
by Tânia Menezes Montenegro & Filomena Antunes Brás - 254-289 Unintended consequences of Big 4 auditor office-level industry specialisation
by Sharad Asthana & Rachana Kalelkar & K.K. Raman - 254-289 Unintended consequences of Big 4 auditor office-level industry specialisation
by Sharad Asthana & Rachana Kalelkar & K.K. Raman
2018, Volume 14, Issue 1
- 1-23 Do covenant violations affect audit report timeliness?
by Zane Swanson & Yinghong Zhang - 1-23 Do covenant violations affect audit report timeliness?
by Zane Swanson & Yinghong Zhang - 24-46 Organisational culture's impact on management accounting and control practices in the United Arab Emirates
by Walaa Wahid ElKelish & Robert C. Rickards - 24-46 Organisational culture's impact on management accounting and control practices in the United Arab Emirates
by Walaa Wahid ElKelish & Robert C. Rickards - 47-62 Earnings quality of Indonesian firms surrounding initial public offerings
by Yanthi Hutagaol-Martowidjojo & Felita Widyanto - 47-62 Earnings quality of Indonesian firms surrounding initial public offerings
by Yanthi Hutagaol-Martowidjojo & Felita Widyanto - 63-84 Agency costs, ownership structure and corporate governance mechanisms in Ghana
by Andrews Owusu & Charlie Weir - 63-84 Agency costs, ownership structure and corporate governance mechanisms in Ghana
by Andrews Owusu & Charlie Weir