Journal of Accounting & Organizational Change: Volume 16 Issue 1

The effect of product complexity and communication quality on IOCM and OBA in buyer– supplier relationships

Bakil DhaifAllah, Sofiah Md-Auzair, Ruhanita Maelah, Md Daud Ismail

This paper aims to investigate the effect of product complexity and communication quality on inter-organizational cost management (IOCM) and open book accounting (OBA) practices…

Observed effectiveness of the COSO 2013 framework

Ifeoma Udeh

This paper aims to examine the effectiveness of the Committee of Sponsoring Organization’s 2013 Framework, by investigating how the number of auditor-reported material weaknesses…

A review of literature on IFRS in Africa

Vincent Tawiah, Pran Boolaky

This paper is an appraisal of existing literature on IFRS in Africa. In a bid to determine what exists and what is missing in the literature, the authors have reviewed three…

The management of accounting firms: time as an object of professional and commercial goals

Georg Josef Loscher, Stephan Kaiser

This study aims to explore how commercial and professional management instruments are combined in accounting firms.

Politically connected boards, family business groups and firm performance: Evidence from Indonesia

Joni Joni, Kamran Ahmed, Jane Hamilton

The purpose of this paper is to examine the association between politically connected boards (both supervisory boards [SBs] and boards of directors [BODs]) and firm performance.

Determinants driving Takaful and cooperative insurance financial performance in Saudi Arabia

Wael Hemrit

This paper aims to examine the effect of insurance specific characteristics, corporate governance and risk reporting attributes, Shari’ah board and inflation rate on the financial…

Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government

Harun Harun, David Carter, Abu Taher Mollik, Yi An

This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments.