This study examines retail investors' trading behaviour and its determinants in the Indonesian Shari'ah stock market by mainly focusing on the religious practice-related factors in the form of sadaqah or charitable giving on individual investors' trading behaviour. Contextually, the Islamic...

Purpose: Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established to develop specific accounting standards for Shari’ah...

Purpose: The purpose of this paper is to investigate whether audit quality is associated with real earnings management in the UK. Design/methodology/approach: The authors apply the panel fixed effects method that controls for heterogeneity across firms to investigate whether audit quality is...

Executive agencies have had several years’ experience of the introduction and development of accruals based accounting systems. Senior agency managers therefore provide an authoritative source of information on the problems that could follow from introducing it more widely across government. A...