Category:Accounting and Finance
Issue 3 2017 Corporate Reporting in Emerging Economies: Determinants and Consequences
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Issue 1 2006
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Issue 1 2004
Issue 1 2003
The purpose of this study is to investigate the influence of corporate governance mechanisms on Accounting and Auditing Organization for Islamic Financial Institution…
The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchangeMahdi Salehi, Fariba Jahanbin, Mohammad Sadegh Adibian
The expectation gap between auditors and users has recently been the topic of many controversies. This paper aims to evaluate the relationship between auditor’s…
Challenges in auditing fair value measurement and accounting estimates: Some evidence from the fieldBabajide Oyewo, Ebuka Emebinah, Romeo Savage
Following the issuance of International Financial Reporting Standard 13 on fair value measurement (which became operational from January 2013), this study aims to…
The purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the discretionary accruals.
Disclosure readability of firms investigated for books-and-records infractions: An impression management perspectiveChristopher Demaline
The paper examines the difference in the disclosure readability of SEC investigated firms and the population of firms traded in the USA. This study aims to further refine…
This paper aims to present a comprehensive view of the assets recognition criteria by providing a coherent set of pre-measurement themes that should be taken into…
This paper aims to investigate the impact of cost stickiness on conditional conservatism.
The purpose of this study is to investigate the voluntary disclosure of accounting ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation…
The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for…
This paper aims to examine whether International Financial Reporting Standards (IFRS) adoption and corporate governance attributes increase the management earnings…
The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting.
The purpose of this study is to document the mediating effect of earnings management on the relation between the components of audit certification. The study is performed…
R&D disclosures and earnings management: The moderating effects of IFRS and the global financial crisisNadia Lakhal, But Dedaj
The purpose of this paper is to examine the effect of Research and Development (R&D) disclosures on earnings management practices.
Online date, start – end:2003
Copyright Holder:Emerald Publishing Limited
- Dr Wahab Effiezal Aswadi Abdul
- Prof. Aziz Jaafar
- Prof Khaled Hussainey