Table of contents
Establishing a baseline for assessing the frequency of auditors' comments concerning perceived client integrity
Richard A. BernardiThe purpose of this paper is to examine whether comments made by Big‐Six auditors about their post‐audit perceptions of the client's integrity were influenced by their firm's…
A comparison of auditor and non‐auditor performance evaluations: Are accountants harsh critics?
Steve Buchheit, William R. Pasewark, Jerry R. StrawserThe purpose of this paper is to investigate whether audit professionals exhibit greater performance evaluation bias compared to non‐accounting professionals.
Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports
Azlan Amran, Abdul Manaf Rosli Bin, Bin Che Haat Mohd HassanThe purpose of this paper is to explore the availability of risk disclosures in the annual reports of Malaysian companies by focusing on the non‐financial section of the reports…
Earnings management practices from the perspective of external and internal auditors: Evidence from Jordan
Ahmed A. Al‐khabash, Ali A. Al‐ThuneibatThe purpose of this paper is to provide evidence concerning the existence of earnings management (EM) from the perspective of external and internal auditors in Jordan.
Management accounting practices in the Greek hospitality industry
Odysseas Pavlatos, Ioannis PaggiosThe purpose of this paper is to report the level of adoption and the benefits derived from traditional and contemporary management accounting practices in the Greek hospitality…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou