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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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Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
Branco, Manuel Castelo; Delgado, Catarina; Gomes, … - In: Managerial Auditing Journal 29 (2014), pp. 237-252
Purpose –The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology/approach – Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision...
Persistent link: https://www.econbiz.de/10010795405
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Diffusion of integrated reporting in an emerging South Asian (SAARC) nation
Gunarathne, Nuwan; Senaratne, Samanthi - In: Managerial Auditing Journal 32 (2017) 4/5, pp. 524-548
Purpose This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional Cooperation) nation, from an expansion diffusion perspective. Design/methodology/approach The study followed...
Persistent link: https://www.econbiz.de/10014929877
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Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal
Castelo Branco, Manuel; Delgado, Catarina; Ferreira … - In: Managerial Auditing Journal 29 (2014) 3, pp. 237-252
Purpose – The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology/approach – Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision...
Persistent link: https://www.econbiz.de/10014930087
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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