Showing 1 - 8 of 8
Purpose: This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors investigate whether financial statement fraud firms improve their governance mechanisms compared to non-fraud firms...
Persistent link: https://www.econbiz.de/10012184348
Purpose The purpose of this paper is to examine the determinants of accounting policy choices under International Accounting Standards (IASs) of listed firms in South Asia. Design/methodology/approach We selected three IASs-based accounting policy choices from 369 listed companies in India,...
Persistent link: https://www.econbiz.de/10014676666
Purpose: This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in...
Persistent link: https://www.econbiz.de/10012065998
Purpose: The purpose of this study is to examine the relationship existing between gender diverse (women directors) audit committees and audit fees. Design/methodology/approach: The authors use a sample of 200 listed Indian firms over a four-year period (2011-2014). Ordinary least squares...
Persistent link: https://www.econbiz.de/10012184340
Purpose: The purpose of this paper is to determine the properties of analysts’ cash flows from operations (CFO) forecast generated for Australian listed firms as a productive activity, within the wider processes of financial disclosure in Australia. Design/methodology/approach: Two categories...
Persistent link: https://www.econbiz.de/10012184377
Purpose – The purpose of this paper is to assess the financial disclosure vis-á-vis economic reality of research and development (R&D) expensed by Australian firms under the pre-2005 Australian generally accepted accounting principles (A-GAAP) regime via the lens of market-to-book....
Persistent link: https://www.econbiz.de/10009319752
Purpose – The purpose of this paper is to assess the financial disclosure vis‐á‐vis economic reality of research and development (R&D) expensed by Australian firms under the pre‐2005 Australian generally accepted accounting principles (A‐GAAP) regime via the lens of...
Persistent link: https://www.econbiz.de/10014676603
Purpose: The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment. Design/methodology/approach: The authors construct a composite audit committee effectiveness measure incorporating audit...
Persistent link: https://www.econbiz.de/10012066026