This study examines the qualifications and criteria required of public auditors to facilitate effective and objective auditing results. A questionnaire was developed and distributed to a representative sample of chief control departments in the Jordan Audit Bureau (AB) and financial managers and...

PurposeTo empirically explore empirically the underlying factors that may affect the extent to which forward-looking information is disclosed.MethodologyThis study uses a list of forward-looking keywords to demonstrate the differences, if any, in the level of disclosure among firms and between...

The role of company specific information in valuation is important. In this paper, we explore company specific information as considered by the UAE's financial analysts. A questionnaire and interviews were used to answer the research questions of this study. Thirty-five investment analysts, in...

The purpose of this paper is to examine the usefulness of financial reports to users in the United Arab Emirates (UAE). It is an attempt to find out whether current practices satisfy users' needs of information and the extent to which these needs have been satisfied by the current disclosure...

This study examines the differences in the relationships between different stakeholders in conventional and Islamic financial institutions. The accounting and finance literature identifies the major contractual relationships as being those between managers and shareholders (employment contracts)...

This paper provides empirical evidence of the impact of firm specific characteristics on corporate financial disclosures amongst UAE companies. A total of 153 public, joint-stock companies, listed and unlisted, were incorporated at the time of study. Both descriptive statistics and multiple...