International Journal of Accounting & Information Management: Volume 17 Issue 1
Table of contents
Characteristics of institutional investors and discretionary accrualsC.S. Agnes Cheng, Austin Reitenga
The purpose of this paper is to examine the differential effects of institutional non‐blockholders (NONB) and active institutional blockholders (ACTB) on earnings…
The design and implementation of activity‐based costing: A case study of a Taiwanese textile companyRong‐Ruey Duh, Thomas W. Lin, Wen‐Ying Wang, Chao‐Hsin Huang
This paper describes the design and implementation of an activity‐based costing (ABC) system for a textile company in Taiwan.
The impact of Sarbanes‐Oxley on internal control remediationKam Chan, Gary Kleinman, Picheng Lee
The purpose of this paper is to examine the determinants of internal control weakness remediation revealed under Sarbanes‐Oxley (SOX) section 404 reporting requirements.
Rankings of academic journals in accounting, finance, and information system: Perception from the college chairpersonsJi Wu, Qian Hao, Michelle Y.M. Yao
The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS…
The pervasive nature of IT controls: An examination of material weaknesses in IT controls and audit feesJoseph Canada, Steve G. Sutton, J. Randel Kuhn
The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems…
Online date, start – end:2007
Copyright Holder:Emerald Publishing Limited
- Dr Xin (Robert) Luo
- Professor Han Donker