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Article
Publication date: 1 December 2007

Hilwani Hariri, Norshimah Abdul Rahman and Ayoib Che Ahmad

The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger…

Abstract

The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and the price of audit service charged to their clients. The findings showed that there is no significant impact of the merger on audit pricing. The results provide richer understanding of the relationship between organizational structure and pricing in a developing country.

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Journal of Financial Reporting and Accounting, vol. 5 no. 1
Type: Research Article
ISSN: 1985-2517

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Book part
Publication date: 18 April 2011

Roshima Said, Hilwani Hariri, Hasnah Haron and Yuserrie Hj. Zainuddin

Corporate social responsibility (CSR) is a concept that extends the traditional focus of business in achieving bottom-line results to triple bottom-line results and the…

Abstract

Corporate social responsibility (CSR) is a concept that extends the traditional focus of business in achieving bottom-line results to triple bottom-line results and the concept of sustainability that focus on economic, environmental and social performance. The Bursa Malaysia CSR Framework (2006) defined CSR as open and transparent business practices that are based on ethical values and respect for the community, employees, the environment, shareholders and other stakeholders. This CSR framework was designed to deliver sustainable value to the society at large.

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Governance in the Business Environment
Type: Book
ISBN: 978-0-85724-877-0

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Book part
Publication date: 18 April 2011

Abstract

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Governance in the Business Environment
Type: Book
ISBN: 978-0-85724-877-0

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Book part
Publication date: 18 April 2011

Güler Aras (www.guleraras.com) is professor of finance and dean of the faculty of economic and administrative sciences at Yildiz Technical University, Istanbul, Turkey…

Abstract

Güler Aras (www.guleraras.com) is professor of finance and dean of the faculty of economic and administrative sciences at Yildiz Technical University, Istanbul, Turkey. She is also visiting professor at De Montfort University, Leicester, UK. Her research is into financial economy and financial markets with particular emphasis on the relationship between corporate social responsibility, sustainability and a firm's financial performance. Güler has published more than 15 books and has contributed over 150 articles to academic, business and professional journals and magazines and to edited book collections. One of the most recent books (2009) is The Durable Corporation: Strategies for Sustainable Development (with David Crowther), which addresses the topical issue of the sustainability of corporate activity. Güler is a founder and member of various associations and research centres in Turkey and worldwide. She is also a member of a number of international editorial and advisory boards and is vice chair of the Social Responsibility Research Network; series editor of the Gower Applied Research in Corporate Social Responsibility book series; associate editor of Social Responsibility Journal and convenor of the International Conference Series on Corporate Social Responsibility, now in its 10th year. She has also spoken extensively at conferences and seminars and has acted as a consultant to a wide range of government and commercial organisations.

Details

Governance in the Business Environment
Type: Book
ISBN: 978-0-85724-877-0

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