The practice of corporate environmental disclosure (CED) has been in existence for more than a decade now, rising to prominence as a result of the upsurge in environmental accounting in the 1990s. Ahmad (2004), by studying in the period of 1998‐2001, found that there is no evidence of...

Purpose The valuation and pricing of information assets often presents managers with substantial challenges. Information assets are usually highly unique, lack objective price benchmarks, have a high potential for piracy, can be simultaneously accessed and enjoyed by multiple users and generally...

In financial services organizations, the degree of automation is usually high, while the human intervention low. Banks depend on information technology and information management, complex infrastructure and applications, thus controls are required to support the business processes. Furthermore,...