Table of contents
Diametrical effects in governmental accountability – the auditor general’s struggle to sustain balance in performance auditing reports and media disclosure
Levi Gårseth-Nesbakk, Chamara KuruppuThis study aims to unravel characteristics of performance audit (PA) reports and official responses to them, associated critiques and alleged unintended consequences.
The efficiency of corporate boards and firms’ audit fees: the case of the FTSE financial institutions
Rabih Nehme, Mohammad JiziThe quality of financial reporting for the financial institutions is vital for the public, as the negative consequences of manipulated financial statements will not only affect…
Reading between the lines: not all CSR is good CSR
David K. Ding, Christo Ferreira, Udomsak WongchotiThis paper aims to investigate whether corporate social responsibility (CSR), as evidenced in annual financial reports, is associated with a firm’s financial performance in New…
A practitioner’s guide to the design of strategy map frameworks
Syrus IslamThe purpose of this study is to synthesise the prior literature on strategy maps to develop a practitioner’s guide to the design of strategy map frameworks. Robert Kaplan and…
CEO board membership: implications for firm value
Michelle Li, Helen RobertsThis paper aims to examine the relation between CEO board membership and firm performance.
Unlocking customer accounting’s potential: a service-dominant logic approach
Frederick Ng, Zack WoodThis paper aims to problematise critiques raised against customer accounting’s numeric focus, which risks controlling and simplifying customers rather than facilitating closer…
The signalling role of audit committee characteristics and the cost of equity capital: Australian evidence
Ranjith AppuhamiThe purpose of this study is to examine whether audit committee characteristics influence the cost of equity capital.
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen