Characteristics of audit committee financial experts: an empirical study
AbstractPurpose– The purpose of this paper is to examine the characteristics and qualifications of audit committee financial experts. Specifically, the paper examines if the majority of the financial...
View ArticleAuditor industry specialization, board governance, and earnings management
AbstractPurpose– The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. This study examines whether board...
View ArticleIncome smoothing behaviour by Asian transportation firms
AbstractPurpose– Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm-year observations before and throughout the global...
View ArticleCorporate governance in five Arabian Gulf countries
AbstractPurpose– The purpose of this paper is to draw together available data as a means of comparing the state of corporate governance in five countries; Kuwait, Bahrain, the United Arab Emirates,...
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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