Table of contents
Audit-related attributes, regulatory reforms and timely disclosure: Further evidence from an emerging market
Khaled Samaha, Hichem KhlifThis 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 SenThis 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…
Measuring goodwill and noncontrolling interest under the new consolidation accounting standards
James G.S. Yang, Frank J. AquilinoThe accounting standards for consolidated financial statements have been updated recently. The change involves the measurement of goodwill and noncontrolling interest. Under the…
Accounting students’ perceptions of important business communication skills for career success: An exploratory study in the Tunisian context
Ahmed Atef Oussii, Mohamed Faker KlibiThis 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…
An analysis of SEC comment letters and IFRS
Cheryl L. Linthicum, Andrew J. McLelland, Michael A. SchuldtThis 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. AlfraihThis 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…
ISSN:
1985-2517Online date, start – end:
2003Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof. Aziz Jaafar
- Prof Khaled Hussainey