Table of contents
The Salvation Army: Aspects of their financial administration: success and failure
Keith HowsonThis article seeks to provide insight into internal control principles within a significant non‐profit organisation.
Firm acquisitions and earnings management: evidence from Greece
Evangelos Koumanakos, Costas Siriopoulos, Antonios GeorgopoulosTo investigate whether acquiring firms listed in the Athens Stock Exchange, that completed mergers and acquisitions during the period 2001‐2003, tend to manipulate accounting…
Quality assurance in design organisations: a case study in China
S.X. Zeng, P. Tian, C.M. TamThis paper aims to unveil the conditions of implementation of ISO 9001 standard in design organisations, identify the critical factors affecting design quality, and explore the…
Jurors' and self‐perceptions of the statutory auditors in Malta
Jonathan Desira, Peter J. BaldacchinoThe objective of this paper is to find out and compare perceptions of the audit profession by jurors with those of auditors themselves in the small island‐state of Malta.
The development of quality management accounting practices in China
Majidul Islam, Jeffrey KantorThe concept of the market economy is gaining ground in China. So also, with the growth of international business partnerships and collaboration with the West, is the significance…
Audit qualifications and corporate governance in Spanish listed firms
Juan Pedro Sánchez Ballesta, Emma García‐MecaCorporate governance empirical studies have primarily focused on the effects of corporate characteristics on market value, discretionary accruals, voluntary disclosure and firm…
Confluence of six sigma, simulation and software development
Rupa Mahanti, Jiju AntonyThe aim of this paper is to highlight the application of six sigma, software engineering techniques and simulation to software development with a view to improving the software…
A conceptual framework of accounting policy choice under SSAP 20
George Iatridis, Nathan Lael JosephTo provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, “Foreign Currency…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou