Table of contents
Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)
Ahmed Ebrahim, Bruce BradfordThis paper aims to study a preemption proposition for the compliance costs associated with stock option expensing under SFAS 123(R) by examining whether early adopters used their…
Abnormal audit delays, earnings quality and firm value in the USA
Sharad AsthanaThis paper aims to address three questions: Does the abnormal delay in the audit process signal poor earnings quality? Is this information about earnings quality incremental to…
Mis-alignment between IT knowledge/skills importance and IT knowledge/skills integration level into the accounting curriculum in Egypt
Ayman M. Sabry Nokhal, Noor Azizi IsmailThis paper aims to investigate the alignment between the information technology (IT) knowledge/skills importance or required by the business environment and the IT…
Inflection points in the development of IAS 38
Nicoleta Maria Ienciu, Dumitru Matiş– This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38.
Implications of Shariah on the voluntary disclosure of Indonesian listed companies
Peni Nugraheni, Hairul Azlan AnuarThe purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia…
ISSN:
1985-2517Online date, start – end:
2003Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof. Aziz Jaafar
- Prof Khaled Hussainey