Factors Associated with the Internal Audit Function's Role in Corporate...
AbstractPurpose - We investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance.Design/methodology/approach -...
View ArticleThe Determinants of Board Meetings: Evidence from Categorical Analysis
AbstractPurpose - This paper aims to investigate the determinants of the frequency of board meetings as an index for board activity including their monitoring role. Design/methodology/approach - The...
View ArticleThe Role of Corporate Governance in Earnings Management: Experience from US...
AbstractPurpose - The current research paper investigates the role of corporate governance in earnings management behaviour by US listed banks during the era of the Sarbanes-Oxley Act (2003-2008)....
View ArticleCorporate Governance Mechanisms and Capital Structure in UAE
AbstractPurpose - This study examines the impact of corporate governance mechanisms on corporate financial decisions in one of the emerging economies, United Arab of Emirates (UAE). In particular, we...
View ArticleVoluntary Corporate Governance Disclosures by Post-Apartheid South African...
AbstractPurpose - This paper investigates as to whether post-Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices...
View ArticleMultiple Large Ownership Structure, Audit Committee Activity and Audit Fees:...
AbstractPurpose - This study examined the impact of Multiple Large ownership structure (MLS) and Audit Committee Activity (ACA) on audit pricing for a sample of UK listed companies....
View ArticleVoluntary Internet Financial Reporting Practices of Listed Companies in the...
AbstractPurpose - We investigate the use of the internet as a channel for voluntary communication of financial information by companies listed on two stock exchanges in the United Arab Emirates (UAE)....
View ArticleDoes Asymmetric Information Drive UK Dividends Propensity?
AbstractPurpose - We extend and contribute to prior UK research on the association between information asymmetry and dividends propensity. We investigate the impact of the number of analysts following...
View ArticleAN INDEX OF BEST PRACTICE PERFORMANCE REPORTING FOR MALAYSIAN LOCAL AUTHORITIES
AbstractPurpose - The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice...
View ArticleThe Value Relevance of Social Reporting: Evidence from Listed Italian Companies
AbstractPurpose - This paper aims to test whether the publication of a social report provides information about the firm’s market value. We want to understand if investors believe the social report has...
View ArticleThe impact of CFOs characteristics and information technology on Cost...
AbstractPurpose - The purpose of this study is to examine the factors influencing the use of Cost Management Systems (CMS) for decision-making, control and performance...
View ArticleNew Performance Measurement and Management Control Systems
AbstractPurpose - Focusing on how performance management systems support control, this article provides two ‘next-generation’ performance scorecards—the Performance Wheel, suitable for most...
View ArticleDevelopments in tax e-filing: practical views from the coalface
AbstractPurpose - Electronic filing (e-filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax...
View ArticleThe Costs and Benefits of IFRS Implementation in the UK and Italy
AbstractPurpose - To examine the opinions of national stakeholders on the costs and benefits of IFRS implementation and to determine whether countries with disparate social, economical and political...
View ArticleSmall businesses, share buybacks, tax auditing and the use of valuation...
AbstractPurpose - The purpose of this paper is to analyse how share buybacks can be, in Portuguese small privately held firms, a source of tax based conflicts between shareholders and the tax...
View ArticleTHE IMPACT OF IFRS ON NET INCOME AND EQUITY: EVIDENCE FROM ITALIAN LISTED...
AbstractPurpose - The mandatory conversion to IFRS (International Financial Reporting Standards) has represented much more than a change in accounting rules. Firms’ main concern has been to understand...
View ArticleInternational Financial Reporting Standards and Noise Trading: Evidence from...
AbstractPurpose - This paper examines whether the mandatory adoption of International Financial Reporting Standards (IFRS) has produced an impact on the level of noise trading and volatility dynamics...
View ArticleFactors that Catalyst, Facilitate and Motivate the Decision to Implement...
AbstractPurpose - In spite of facilitating and motivating factors in the external environment, the implementation of new management-accounting techniques as ABC in companies is disappointing. The main...
View ArticleStock price volatility and informational efficiency following the mandatory...
AbstractPurpose - The aim of this study is to examine the impact of mandatory IFRS adoption on the informational efficiency, market stability, and price adjustment of underlying stocks in...
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