Shareholder activism in family-controlled firms in Malaysia
AbstractPurpose – The purpose of this paper is to investigate the impact of shareholder activism led by the Minority Shareholder Watchdog Group (MSWG) on the performance of family-controlled firms in...
View ArticleFrom legitimacy by character to legitimacy by image: Ethics and accounting...
AbstractPurpose – From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current...
View ArticleInternal audit and financial reporting in the Spanish banking industry
AbstractPurpose – The purpose of this paper is to examine the relationship between a firm's internal audit function (IAF) and the quality of its financial reporting. Since regulations on corporate...
View ArticlePublic accounting firms' mix of service revenue and average productivity:...
AbstractPurpose – The purpose of this study is to examine the impact of public accounting firms' mix of service revenue on their average productivity measured by total revenue per partner....
View ArticleThe effects of internal audit role and reporting relationships on investor...
AbstractPurpose – The purpose of this paper is to assess whether internal audit role and reporting relationships affect investor perceptions of disclosure credibility. Design/methodology/approach – The...
View ArticleCorporate ownership characteristics and timeliness of remediation of internal...
AbstractPurpose – The purpose of the paper is to examine the association between the corporate ownership characteristics and the timely remediation of internal control weaknesses over financial...
View ArticleDo client firms manage the perception of auditor independence?: Evidence from...
AbstractPurpose – The purpose of this paper is examine whether agency conflicts between controlling and minority shareholders affect firms' decisions to purchase non-audit services (NAS). The author...
View ArticleAuditor perceptions of prior involvement and reputation threats as...
AbstractPurpose – The purpose of this paper is to investigate practicing auditors' beliefs regarding the effect of prior involvement on the occurrence of quality threatening behaviour (QTB) during an...
View ArticleSEC enforcement releases and audit fees
AbstractPurpose– The purpose of this study is to examine whether firms subject to an SEC enforcement action experience audit fee premiums in subsequent years. Design/methodology/approach– The paper...
View ArticleExploration of skepticism, client-specific experiences, and audit judgments
AbstractPurpose– The purpose of this paper is to examine how levels of trait professional skepticism (i.e. professional skepticism based on personal traits) and different experiences with a specific...
View ArticleThe current status of greenhouse gas reporting by Chinese companies: A test...
AbstractPurpose– The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach– Content analysis of annual reports and...
View ArticleThe utilisation of generalized audit software (GAS) by external auditors
AbstractPurpose– Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also...
View ArticleThe Association between Earnings Management and Asset Misappropriation
AbstractPurpose - The purpose of this paper is to determine whether earnings management is related to the incidence of fraud and the amount of misappropriated assets. By examining the research...
View ArticleLoan Defaults and Hazard Models for Bankruptcy Prediction
AbstractPurpose - Recent bankruptcy research uses hazard models and extensive samples of companies. The large samples used have precluded the inclusion of a variable related to companies' loan default...
View ArticleINFORMAL INTERACTIONS BETWEEN AUDIT COMMITTEES AND INTERNAL AUDIT FUNCTIONS:...
AbstractPurpose - This paper recognises the importance of informal processes within corporate governance and complements existing research in this area by investigating factors associated with the...
View ArticleBoard Composition and Bank Performance in Kuwait: An empirical study
AbstractPurpose - This study examines the relationship between board composition (i.e., non-executive directors, family directors, role duality and board size) and bank performance. The study uses a...
View ArticleCorporate Social Responsibility Disclosures over Time: Evidence from Malaysia
AbstractPurpose - The purpose of this study is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment,...
View ArticleDo Big 4 Audit Firms Improve the Value Relevance of Earnings and Equity?
AbstractPurpose - This paper examines the association between audit quality and value relevance of representative accounting measures, such as earnings and book value of...
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