Journal of Financial Reporting and Accounting: Volume 15 Issue 2

Subject:

Table of contents

Audit-related attributes, regulatory reforms and timely disclosure: Further evidence from an emerging market

Khaled Samaha, Hichem Khlif

This paper aims to examine the impact of audit-related attributes and regulatory reforms on timely disclosure as proxied by audit report lag (ARL) in an emerging market setting…

Classification shifting: impact of firm life cycle

Neerav Nagar, Kaustav Sen

This paper aims to examine whether firms in the decline stage of lifecycle manipulate core or operating income through misclassification of operating expenses as income-decreasing…

1104

Measuring goodwill and noncontrolling interest under the new consolidation accounting standards

James G.S. Yang, Frank J. Aquilino

The accounting standards for consolidated financial statements have been updated recently. The change involves the measurement of goodwill and noncontrolling interest. Under the…

1309

Accounting students’ perceptions of important business communication skills for career success: An exploratory study in the Tunisian context

Ahmed Atef Oussii, Mohamed Faker Klibi

This paper aims to examine the business communication skills that accounting students see as having the highest importance for career success. It also explores the current levels…

3397

An analysis of SEC comment letters and IFRS

Cheryl L. Linthicum, Andrew J. McLelland, Michael A. Schuldt

This study investigates the influence of the Securities and Exchange Commission (SEC) on the interpretation and application of International Financial Reporting Standards (IFRS…

Does ownership structure affect the quality of auditor pair composition?

Mishari M. Alfraih

This study examines the effects of institutional and government ownership on audit quality in Kuwait. Kuwait provides an interesting regulatory context as listed firms are legally…

Cover of Journal of Financial Reporting and Accounting

ISSN:

1985-2517

Online date, start – end:

2003

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Prof. Aziz Jaafar
  • Prof Khaled Hussainey