Managerial Auditing Journal: Volume 16 Issue 5

Charity SORP compliance – findings of a research study

Paul Palmer, Martin Isaacs, Kenneth D’Silva

This paper describes an empirical research study on the first year of compliance by a set of “major” UK charities with the Charity SORP that came into force in 1996 and replaced…

Financial disclosure and accounting harmonization: cases of three listed companies in China

Z. Jun Lin, Liyan Wang

This paper presents a comparative study of the financial reporting practices of three Chinese companies listed simultaneously in Mainland China (A‐shares) and Hong Kong…

A study of corporate social disclosures in Bangladesh

Ataur Rahman Belal

Most of the corporate social reporting (CSR) studies conducted so far have been in the context of developed countries. Very few studies are available on the CSR practices in…

The lawyers’ perceptions on overseas incorporated companies listed in Hong Kong

Siu Y. Chan, Iain MacNeil, Alex K.L. Lau

The phenomenon of the majority of the companies listed in Hong Kong (HK) but incorporated overseas (OLCs) has caused a widespread concern among investors from all over the world…

Formal control of the Japanese multinational companies to their subsidiaries in the UK

Dimitrios S. Kranias

This paper deals with the patterns of relationship that develop among the parent companies in Japan and their overseas subsidiaries. It attempts to offer a totally new view by…