Journal of Financial Reporting and Accounting: Volume 10 Issue 2

Corporate governance and income smoothing in China

Chi‐Yih Yang, Boon Leing Tan, Xiaoming Ding

The purpose of this paper is to examine empirically whether corporate governance mechanisms have an effect on income‐smoothing behavior in the People's Republic of China.

Corporate governance and access to interest bearing debt

Husam Aldamen, Keith Duncan

The purpose of this paper is to extend the growing body of literature on the impact of corporate governance on debt contracting by examining if better governance is associated…

The development of internal auditing in Ethiopia: the role of institutional norms

Dessalegn Getie Mihret, Joseph M. Mula, Kieran James

The purpose of this paper is to examine the extent to which institutional norms determine attributes of internal audit practices and how institutional changes explain the…

Tax waiver year effect on earnings management practices in Malaysia

Jafni Hashim, Mohd Nizal Haniff, Ibrahim Kamal Abdul Rahman

The purpose of this paper is to address the question of whether Malaysian public listed companies manage their earnings in response to changes in tax polices. The context of this…

The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES): Suitability for small businesses in Ghana

Francis Aboagye‐Otchere, Juliet Agbeibor

The purpose of this paper is to assess the suitability of the International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES) for small businesses…