Table of contents
Factors associated with convergence of internal auditing practices: Emerging vs developed countries
Gerrit Sarens, Mohammad J. AbdolmohammadiThe aim of this paper is to investigate a number of factors that are theoretically associated with convergence toward best practices in internal auditing.
The rise and fall of accruals: a case of Nepalese central government
Pawan Adhikari, Frode MellemvikThe purpose of this paper is to trace the rise and fall of accruals in the Nepalese central government, contributing to the literature on accrual accounting by looking at the…
Determinants of different accounting methods choice in Tanzania: A positive accounting theory approach
Nelson M. Waweru, Ponsian Prot Ntui, Musa MangenaThe purpose of this paper is to examine the factors that determine the choice of multiple accounting methods in Tanzania. The study investigates managers' decisions to choose…
The use of multiple performance measures and the balanced scorecard (BSC) in Bangladeshi firms: An empirical investigation
Habib‐Uz‐Zaman Khan, Abdel K. Halabi, Kurt SartoriusThis paper aims to examine: the status and the use of financial and non‐financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Shahzad Uddin