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Corporate governance guidelines compliance and firm financial performance
Outa, Erick Rading; Waweru, Nelson M. - In: Managerial Auditing Journal 31 (2016) 8/9, pp. 891-914
Purpose This paper aims to examine the impact of compliance with corporate governance (CG) guidelines during the period 2002-2014 on firm financial performance and firm value of Kenyan-listed companies. Design/methodology/approach Using panel data of 520-firm year’s observations between 2005...
Persistent link: https://www.econbiz.de/10014930284
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The audit crunch: reforming auditing
Sikka, Prem; Filling, Steven; Liew, Pik - In: Managerial Auditing Journal 24 (2009) February, pp. 135-155
Purpose – The purpose of this paper is to stimulate debates about contemporary auditing practices. Design/methodology/approach – The paper builds a generalised theory of auditing to pose some questions about the basic auditing model, notions of audit quality and the possibility that some...
Persistent link: https://www.econbiz.de/10009350157
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The audit crunch: reforming auditing
Sikka, Prem; Filling, Steven; Liew, Pik - In: Managerial Auditing Journal 24 (2009) 2, pp. 135-155
Purpose – The purpose of this paper is to stimulate debates about contemporary auditing practices. Design/methodology/approach – The paper builds a generalised theory of auditing to pose some questions about the basic auditing model, notions of audit quality and the possibility that some...
Persistent link: https://www.econbiz.de/10014929151
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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
has improved under the new accounting regime, especially for companies with non-Big 4 auditors. Originality/value – Prior …
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
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Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing
Elias, Rafik - In: Managerial Auditing Journal 23 (2008) March, pp. 283-294
Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in …/value – The results of the research have implications for the accounting profession and accounting education. …
Persistent link: https://www.econbiz.de/10009367115
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Earnings management in China: an exploratory study
Noronha, Carlos; Zeng, Yun; Vinten, Gerald - In: Managerial Auditing Journal 23 (2008) May, pp. 367-385
, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted … accounting principles, is common in the mainland. The purpose of this study is to identify the most frequently used earnings …
Persistent link: https://www.econbiz.de/10009367130