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Research traditions in Malaysia and the West

Sy, Aida; Tinker, Anthony - In: International Journal of Critical Accounting 5 (2013) 2, pp. 119-122

know from the African history that these nations already had in place their own accounting and auditing systems prior to …

Persistent link: https://www.econbiz.de/10010680525

The evolution of fair value accounting in the USA: a critical examination of its progress since 1900

Nouri, Hossein; Pannone, Daniel - In: International Journal of Critical Accounting 2 (2010) 2, pp. 191-209

Despite the relevance of fair value accounting to the financial statements, it was not adopted by standard setting bodies until recently. This paper investigates the evolution of fair value accounting in the USA and shows that several factors, such as accounting standard setting bodies,...

Persistent link: https://www.econbiz.de/10008755466

Do client firms manage the perception of auditor independence?: Evidence from the Swedish non-audit service market

Zerni, Mikko - In: Managerial Auditing Journal 27 (2012), pp. 821-845

sample consists of 772 firm-year observations from Sweden where the ownership patterns are highly concentrated. The …

Persistent link: https://www.econbiz.de/10010607505

Determinants of internal governance quality: evidence from Sweden

Franck, Peter; Sundgren, Stefan - In: Managerial Auditing Journal 27 (2012) July, pp. 639-665

Purpose – The purpose of this paper is to assess whether ownership concentration, leverage and demand for equity financing is associated with internal corporate governance quality. The paper focuses on dimensions of governance quality that are related to financial reporting quality....

Persistent link: https://www.econbiz.de/10010607508

Corporate ownership characteristics and timeliness of remediation of internal control weaknesses

Mitra, Santanu; Hossain, Mahmud; Marks, Barry R. - In: Managerial Auditing Journal 27 (2012), pp. 846-877

Purpose – The purpose of the paper is to examine the association between the corporate ownership characteristics and the timely remediation of internal control weaknesses over financial reporting under Section 404 of the Sarbanes-Oxley Act (SOX) of 2002. Design/methodology/approach – The...

Persistent link: https://www.econbiz.de/10010607510

How to lock-in workers and capital: the role of accounting in the era of a Swedish textile mill

Forsberg, Per - In: International Journal of Critical Accounting 5 (2013) 1, pp. 96-116

This article contributes with knowledge about accounting history in Sweden between 1834-1903. It is written from the … perspective of new accounting history. As such, it focuses on how the socio-political-economic context affects accounting but also … industrialisation in Sweden. The first mechanical weaving company in Sweden, the textile mill Rydboholm, is used as an example to …

Persistent link: https://www.econbiz.de/10010669133

How to control, intervene and mediate: the role of accounting in a modern textile company

Forsberg, Per - In: International Journal of Critical Accounting 4 (2012) 1, pp. 6-20

This article about accounting history in Sweden deals with the period between 1903 and the Second World War. It focuses … and organisational functions. It makes use of the first mechanical weaving factory in Sweden (the factories of Rydboholm …

Persistent link: https://www.econbiz.de/10010669138

Auditors' time pressure: does ethical culture support audit quality?

Svanberg, Jan; Öhman, Peter - In: Managerial Auditing Journal 28 (2013), pp. 572-591

/methodology/approach – The study is based on a field survey of financial auditors employed by audit firms operating in Sweden. Findings – The …

Persistent link: https://www.econbiz.de/10010686143

Risk in practice – senior bank managers at work

Wahlstrom, Gunnar - In: International Journal of Critical Accounting 1 (2009) 3, pp. 287-305

bank managers from all the listed banks in Sweden. The perceived risks relate to the interviewees' positions in the banks …

Persistent link: https://www.econbiz.de/10008755488

Turning financial markets inside out: how insider trading regulation really works

Sjodin, Ulrika; Bay, Thomas; McGoun, Elton G. - In: International Journal of Critical Accounting 2 (2010) 4, pp. 419-436

things that it is supposed to eliminate. In Sweden, this was part of a deliberate political agenda to make financial markets …

Persistent link: https://www.econbiz.de/10008755489