Table of contents
The effects of state ownership and tax rate cuts on accounting conservatism: evidence from Vietnam
Ben Le, Paula Hearn MooreThe purpose of this paper is to examine the joint effects of state ownership and tax rate cuts on accounting conservatism, considering the different levels of foreign ownership in…
Bridging the employability skills gap: going beyond classroom walls
Lin Mei Tan, Fawzi Laswad, Frances ChuaEmployability skills are critical for success in the workplace, even more so in this era of globalisation of economies and advancement in technologies. However, there is ample…
Does the expertise of outsourced IAF providers affect audit efficiency? Empirical evidence from an emerging market
Saeed Rabea Baatwah, Waddah Kamal Hassan Omer, Khaled Salmen AljaaidiThis study aims to examine the effect on audit efficiency of outsourced internal audit function (IAF) providers with industry and/or firm-specific expertise. Drawing on relevant…
Accounting firms’ talent management practices: perceived importance and its impact on auditors’ performance
Ramesh Ruben Louis, Noor Adwa Sulaiman, Zarina ZakariaPrior literature on talent management (TM) in the audit setting has suggested several practices that may affect auditors’ performance. However, the study is limited in terms of a…
Changes in the effect of corporate tax avoidance on the cost of debt over the past 25 years
Sungsil LeeThis study aims to examine how the effect of corporate tax avoidance on the cost of debt has changed in the period 1993–2017. Although it is known that tax avoidance has…
The impact of international work experience, functional background and career concerns on CEO investment decisions
Chih-Wei Peng, She-Chih ChiuThe purpose of this paper is to investigate the effects of chief executive officer (CEO) international work experience, functional background and career concerns on…
Does syndicate structure create value for initial public offerings? An empirical investigation for the Indian market
Seshadev Sahoo, Abhimanyu SahooThis paper aims to investigate the impact of the underwriters’ syndicate size (SS) and its structure on underpricing (UP), oversubscription rate, liquidity and volatility. The…
Corporate environmental disclosure and local government environmental oversight in China
Wei Qian, Ping Zhu, Carol TiltRecent research has drawn attention to the tension between the Central and local governments in China regarding their roles in environmental protection. This paper aims to explore…
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