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Financial restatements and corporate governance among Malaysian listed companies
Abdullah, Shamsul Nahar; Yusof, Nor Zalina Mohamad; … - In: Managerial Auditing Journal 25 (2010) July, pp. 526-552
Purpose – This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design/methodology/approach – Data for this paper are...
Persistent link: https://www.econbiz.de/10009319225
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Firm ownership type, earnings management and auditor relationships: evidence from India
Ghosh, Saibal - In: Managerial Auditing Journal 26 (2011) May, pp. 350-369
Purpose – Using data on Indian listed companies for 2005, the purpose of this paper is to examine how firm ownership relates to auditor choice. More specifically, the author tests several hypotheses about the links between firm ownership, auditor relationships and earnings management....
Persistent link: https://www.econbiz.de/10009320916
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Financial restatements and corporate governance among Malaysian listed companies
Nahar Abdullah, Shamsul; Zalina Mohamad Yusof, Nor; … - In: Managerial Auditing Journal 25 (2010) 6, pp. 526-552
Purpose – This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design/methodology/approach – Data for this paper are...
Persistent link: https://www.econbiz.de/10014929215
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Firm ownership type, earnings management and auditor relationships: evidence from India
Ghosh, Saibal - In: Managerial Auditing Journal 26 (2011) 4, pp. 350-369
Purpose – Using data on Indian listed companies for 2005, the purpose of this paper is to examine how firm ownership relates to auditor choice. More specifically, the author tests several hypotheses about the links between firm ownership, auditor relationships and earnings management....
Persistent link: https://www.econbiz.de/10014929250
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Corporate governance, disclosure and foreign share ownership on the Ghana Stock Exchange
Bokpin, Godfred A.; Isshaq, Zangina - In: Managerial Auditing Journal 24 (2009) August, pp. 688-703
ownership on the Ghana Stock Exchange (GSE). Design/methodology/approach – The paper follows the trinary procedure of Aksu and …
Persistent link: https://www.econbiz.de/10009350155
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Disclosure and corporate governance in developing countries: evidence from Ghana
Tsamenyi, Mathew; Enninful‐Adu, Elsie; Onumah, Joseph - In: Managerial Auditing Journal 22 (2007) 3, pp. 319-334
/methodology/approach – The data for the analysis are gathered from 22 listed companies on the Ghana Stock Exchange (GSE representing 95 percent … in studies from other developing countries the study finds that the level of disclosure in Ghana is low. Furthermore … representative of all companies operating in Ghana. Originality/value – The study is important because of the recent surge in …
Persistent link: https://www.econbiz.de/10014929064
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Corporate governance, disclosure and foreign share ownership on the Ghana Stock Exchange
Bokpin, Godfred A.; Isshaq, Zangina - In: Managerial Auditing Journal 24 (2009) 7, pp. 688-703
ownership on the Ghana Stock Exchange (GSE). Design/methodology/approach – The paper follows the trinary procedure of Aksu and …
Persistent link: https://www.econbiz.de/10014929178
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The effect of qualified auditors' opinions on share prices: evidence from Jordan
Al-Thuneibat, Ali A.; Khamees, Basheer Ahmad; … - In: Managerial Auditing Journal 23 (2008) January, pp. 84-101
Purpose – This study aims at investigating the effect of the qualified audit reports on shares prices and returns in Jordan. Design/methodology/approach – A market-based study conducted on the qualified audit reports of the shareholding companies in Jordan during the period 2000-2005....
Persistent link: https://www.econbiz.de/10009367134
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The effect of qualified auditors' opinions on share prices: evidence from Jordan
Al‐Thuneibat, Ali A.; Khamees, Basheer Ahmad; … - In: Managerial Auditing Journal 23 (2007) 1, pp. 84-101
Purpose – This study aims at investigating the effect of the qualified audit reports on shares prices and returns in Jordan. Design/methodology/approach – A market‐based study conducted on the qualified audit reports of the shareholding companies in Jordan during the period 2000‐2005....
Persistent link: https://www.econbiz.de/10014929102
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Acquisition and Value: The Ethical Audit
Malachowski, Alan - In: Managerial Auditing Journal 8 (1993) 1
Argues that hostile takeovers cannot be morally justified on grounds which involve valuations sanctioned by prevalent interpretations of The Efficient Market Hypothesis . Demonstrates that such “valuations” are morally inadmissible on account of their “circularity”. Recommends a...
Persistent link: https://www.econbiz.de/10014929397