Table of contents
An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong
Philip K.F. Law, Desmond C.Y. YuenThis study aims to examine the potential factors influencing the hiring decisions of experienced auditors in public accounting practices in Hong Kong.
1087
Auditor gender and corporate earnings management behavior in private Finnish firms
Jyrki Niskanen, Jukka Karjalainen, Mervi Niskanen, Jussi KarjalainenThe purpose of this paper is to investigate whether or not auditor gender has an impact on the magnitude of corporate earnings management in small‐ and medium‐sized private…
3481
Accountability structures and management relationships of internal audit: An Australian study
Philomena Leung, Barry J. Cooper, Luckmika PereraThe purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant…
4270
Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics
Jonas Oliveira, Lúcia Lima Rodrigues, Russell CraigThe purpose of this paper is to assess the risk‐related disclosure (RRD) practices in annual reports for 2005 Portuguese companies in the non‐finance sector.
3706
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou