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Audit committee financial expertise and misappropriation of assets
Mustafa, Sameer T.; Youssef, Nourhene Ben - In: Managerial Auditing Journal 25 (2010) March, pp. 208-225
financial expertise: accounting and non-accounting financial expertise. Findings – The results support the notion that an …
Persistent link: https://www.econbiz.de/10009319193
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Audit committee financial expertise and misappropriation of assets
Mustafa, Sameer T.; Ben Youssef, Nourhene - In: Managerial Auditing Journal 25 (2010) 3, pp. 208-225
financial expertise: accounting and non‐accounting financial expertise. Findings – The results support the notion that an …
Persistent link: https://www.econbiz.de/10014929199
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Competition, corporate governance, ownership structure and risk reporting
Mokhtar, Ekramy Said; Mellett, Howard - In: Managerial Auditing Journal 28 (2013), pp. 838-865
. An unweighted disclosure index, based on Egyptian Accounting Standards (EAS) 25, has been used to measure the level of …
Persistent link: https://www.econbiz.de/10010711256
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Does audit committee substitute or complement other corporate governance mechanisms
Hassan, Yousef; Hijazi, Rafiq; Naser, Kamal - In: Managerial Auditing Journal 32 (2017) 7, pp. 658-681
Purpose The purpose of this paper is to examine the relation between audit committee (AC) and a set of other corporate governance mechanisms in one of the emerging economies, United Arab of Emirates (UAE). In particular, the current study examines whether an effective AC can serve as a...
Persistent link: https://www.econbiz.de/10014930149
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Competition, corporate governance, ownership structure and risk reporting
Said Mokhtar, Ekramy; Mellett, Howard - In: Managerial Auditing Journal 28 (2013) 9, pp. 838-865
. An unweighted disclosure index, based on Egyptian Accounting Standards (EAS) 25, has been used to measure the level of …
Persistent link: https://www.econbiz.de/10014930237
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Corporate governance and accounting enforcement actions in Italy
Romano, Giulia; Guerrini, Andrea - In: Managerial Auditing Journal 27 (2012) July, pp. 622-638
/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …
Persistent link: https://www.econbiz.de/10010814994
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Dual reforms
Yakhou, Mehenna; Dorweiler, Vernon P. - In: Managerial Auditing Journal 19 (2004) 3, pp. 361-377
Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance …
Persistent link: https://www.econbiz.de/10014928862
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Corporate governance and accounting enforcement actions in Italy
Romano, Giulia; Guerrini, Andrea - In: Managerial Auditing Journal 27 (2012) 7, pp. 622-638
/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …
Persistent link: https://www.econbiz.de/10014929299
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Factors influencing a firm's accounting policy decisions when tax accounting and financial accounting coincide
Tzovas, Christos - In: Managerial Auditing Journal 21 (2006) 4, pp. 372-386
Purpose – This paper aims to investigate the factors that influence the accounting policy decisions of firms operating … in Greece. Emphasis is given to management's perceptions regarding the impact that accounting figures have upon the … the participants in the survey accounting figures influence firms' stakeholders' perceptions and decision‐making, and …
Persistent link: https://www.econbiz.de/10014929013
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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