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Accountability And The Internet.
Crowther, David - 2003
It would not be an exaggeration to claim thatthe Internet is now ubiquitous, playing asubstantial role in both our personal andprofessional lives. IT industry observers andpractitioners alike regard the emergence ofthe Internet as having the same influence onsociety today as the development...
Persistent link: https://www.econbiz.de/10012685554
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Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs
Iatridis, George Emmanuel - In: Managerial Auditing Journal 27 (2012), pp. 573-597
about different firms' transition experience would assist accounting standard setters in issuing explanatory IFRS guidance … Standard (IFRS) disclosures in the pre-adoption period has affected the IFRS transition process of UK listed firms. The study … also seeks to identify the motivation of firms with financing needs to provide voluntary IFRS disclosures and determines …
Persistent link: https://www.econbiz.de/10010607518
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Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs
Emmanuel Iatridis, George - In: Managerial Auditing Journal 27 (2012) 6, pp. 573-597
about different firms' transition experience would assist accounting standard setters in issuing explanatory IFRS guidance … Standard (IFRS) disclosures in the pre‐adoption period has affected the IFRS transition process of UK listed firms. The study … also seeks to identify the motivation of firms with financing needs to provide voluntary IFRS disclosures and determines …
Persistent link: https://www.econbiz.de/10014929297
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Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?: Finnish evidence
Pajunen, Kati; Saastamoinen, Jani - In: Managerial Auditing Journal 28 (2013) March, pp. 245-260
lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed … favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under …Purpose – The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international …
Persistent link: https://www.econbiz.de/10010685388
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Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?
Pajunen, Kati; Saastamoinen, Jani - In: Managerial Auditing Journal 28 (2013) 3, pp. 245-260
lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed … favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under …Purpose – The purpose of this paper is to explore auditors' perceptions of goodwill accounting under international …
Persistent link: https://www.econbiz.de/10014929321
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Transition to IFRS in Greece: financial statement effects and auditor size
Tsalavoutas, Ioannis; Evans, Lisa - In: Managerial Auditing Journal 25 (2010) September, pp. 814-842
Purpose – The paper aims to explore the impact of the transition to International Financial Reporting Standards (IFRS … end of March 2006. Findings – Implementation of IFRS had a significant impact on financial position and reported … number of companies with material negative changes is identified, suggesting that transition to IFRS and the fair value …
Persistent link: https://www.econbiz.de/10009319189
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Restoring trust in auditing: ethical discernment and the Adelphia scandal
Barlaup, Kristine; Drønen, Hanne Iren; Stuart, Iris - In: Managerial Auditing Journal 24 (2009) February, pp. 183-203
decisions made by the auditors and management in the Adelphia accounting scandal. Findings – The paper finds that accounting may …
Persistent link: https://www.econbiz.de/10009350115
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The audit expectations gap and the role of audit education: the case of an emerging economy
Siddiqui, Javed; Nasreen, Taslima; Choudhury-Lema, Aklema - In: Managerial Auditing Journal 24 (2009) July, pp. 564-583
, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal …
Persistent link: https://www.econbiz.de/10009350142
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Are boards and institutional investors active monitors? Evidence from CEO dismissal
Florou, Annita; Pope, Peter - In: Managerial Auditing Journal 23 (2008) November, pp. 862-872
of outside directors and institutional ownership concentration and to explore the relative roles of accounting- and stock … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in … reported accounting earnings. Research limitations/implications – Further research may examine the effect of board monitoring …
Persistent link: https://www.econbiz.de/10009364581
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Financial reporting by New Zealand charities: finding a way forward
Hooper, Keith; Sinclair, Rowena; Hui, Doris; Mataira, Kelvin - In: Managerial Auditing Journal 23 (2008) January, pp. 68-83
Purpose – Charities are becoming recognised as playing an important part in communities by furthering government's social objectives through increasing support to disadvantaged members of society. As charities multiply in number, it becomes increasingly difficult for fund providers and...
Persistent link: https://www.econbiz.de/10009367101