This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU....

This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU....

Arabic Abstract: انقسمت آراء الباحثين حول السماح للمراجع بتقديم الخدمات الاستشارية الأخرى لعميل المراجعة بين مؤيد ومعارض ، ففي المملكة العربية السعودية يمارس المهنيون...

This paper reviews the accounting literature on the audit function, the auditor-client manager relationship, and the possible influence of these relationships on auditor independence. The negotiation interactions between client managers and auditors and the distribution of power reveal the...

As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the...

This editorial highlights the significance of realizing the underlying assumptions of positivism. Specifically, researchers in general and social scientists in particular ought to be aware of, and realize, the assumed objective reality that they are trying to measure in their research

A careful examination of accounting literature reveals the prospect for developing normative accounting theory that is capable of meeting society’s needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative...

This study focuses on practicing accountants in Saudi Arabia to examine their readiness to adopt the mandatory International Financial Reporting Standards (IFRS). More specifically, it investigates the International Accounting Standard for Inventories, an indicator for accountants’...