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Value relevance of accounting information in China pre- and post-2001 accounting reforms

Chalmers, Keryn; Navissi, Farshid; Qu, Wen - In: Managerial Auditing Journal 25 (2010) September, pp. 792-813

Purpose – This paper aims to investigate whether the accounting reform in China has improved the relevance of China's accounting information. It seeks to investigate the association between earnings and book value of equity to share returns before and after the introduction of the Accounting...

Persistent link: https://www.econbiz.de/10009319218

What prompts firms to choose between business and geographic segments as a primary segment?

Talha, Mohammad; Salim, Abdullah Sallehhuddin Abdullah - In: Managerial Auditing Journal 25 (2010) January, pp. 17-31

Purpose – The purpose of this paper is to investigate what causes a firm to choose between a business segment and a geographic segment as a primary segment for its segmental information disclosure. It seeks to examine Malaysian firms' experiences as they disclose segmental information under...

Persistent link: https://www.econbiz.de/10009319221

Numeric-to-verbal translation of probability expressions in SFAS 5

Du, Ning; Stevens, Kevin - In: Managerial Auditing Journal 26 (2011) March, pp. 248-262

Purpose – The purpose of this paper is to investigate how accountants interpret verbal uncertainty expressions with a focus on numeric-to-verbal translation. Design/methodology/approach – Accounting for loss contingencies (SFAS 5) were chosen as a setting to study this research question. The...

Persistent link: https://www.econbiz.de/10009320924

UAE corporations-specific characteristics and level of risk disclosure

Hassan, Mostafa Kamal - In: Managerial Auditing Journal 24 (2009) August, pp. 668-687

Purpose – The purpose of this paper is to explore the relationship between the UAE corporations-specific characteristics, mainly – size, level of risk, industry type and reserves – and level of corporate risk disclosure (CRD). Design/methodology/approach – Since the UAE is an emerging...

Persistent link: https://www.econbiz.de/10009350122

SFAS No. 123R: the controversy and its economic consequences

Schroeder, Richard; Schauer, David A. - In: Managerial Auditing Journal 23 (2008) March, pp. 295-306

Purpose – To review the evolution of SFAS No. 123R, “Accounting for Share Based Compensation,” and examine the economic consequences of the standard for the first group of filers impacted by its provisions. Design/methodology/approach – The sample was the population of firms in the...

Persistent link: https://www.econbiz.de/10009367105

Impact of the IFRS and US-GAAP on economic-financial indicators

Beuren, Ilse Maria; Hein, Nelson; Klann, Roberto Carlos - In: Managerial Auditing Journal 23 (2008) July, pp. 632-649

(IFRS) and Generally Accepted Accounting Principles in the United States (US GAAP) in the economic-financial indicators of …-financial indicators of English companies, calculated based on AS sent to the LSE and the NYSE that suggest divergences between the IFRS … impact provoked in the economic-financial indicators from a sample of companies that release AS in IFRS and US GAAP. …

Persistent link: https://www.econbiz.de/10009367113

Information technology and its implications for internal auditing: An empirical study of Saudi organizations

Hassan, Mostafa Kamal - In: Managerial Auditing Journal 23 (2008) May, pp. 467-484

Purpose – This paper seeks to understand the processes of setting accounting standards in a developing country in transition, namely Egypt. It explores the social, political as well as economic forces that underlie the development of financial accounting regulations implemented throughout two...

Persistent link: https://www.econbiz.de/10009367128

The current status of greenhouse gas reporting by Chinese companies: A test of legitimacy theory

Chu, Choi Ieng; Chatterjee, Bikram; Brown, Alistair - In: Managerial Auditing Journal 28 (2013) February, pp. 114-139

Purpose – The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies. Design/methodology/approach – Content analysis of annual reports and corporate social responsibility (CSR) reports for the year 2010 of the top 100 A-share companies...

Persistent link: https://www.econbiz.de/10010607517

International and US standards: error and fraud

Colbert, Janet L. - In: Managerial Auditing Journal 15 (2000) 3, pp. 97-107

Both the international and US auditing Standards provide guidance to the auditor in searching for material misstatements caused by errors and fraud. Auditors, especially those with clients interested in cross‐border securities markets, should comprehend the similarities and differences in the...

Persistent link: https://www.econbiz.de/10014928623

Perceived value of mandatory audits of small companies

Chung, Shifei; Narasimhan, Ramesh - In: Managerial Auditing Journal 16 (2001) 3, pp. 120-123

As a territory of the UK (until 1 July 1997), Hong Kong followed the UK accounting and auditing standards quite closely, in most cases mirroring the requirements. However, there was a departure regarding the elimination of the statutory audit of small private companies in the UK in 1994, but...

Persistent link: https://www.econbiz.de/10014928666