<italic>The authors propose that an accounting discipline contribution, throughout the commissioning cycle for services, is essential to the strategic perspective and therefore the long-term sustainability of service given the growing importance to the delivery of public services by commissioned civil...</italic>

Financial management and control systems are key components of effective management in NHS organizations. Systems have recently been enhanced by the introduction of service line reporting (SLR) in NHS foundation trusts (NHSFT). This article explores the extent to which SLR has been introduced...

English Abstract: The study aims to expand the literature by providing exploratory evidence on the factors associated with the interaction between the audit committee and the internal audit function to strengthen corporate governance, as well as exploring the obstacles that prevent this...

English Abstract: The study aims to explore the creative accounting methods and practices used in Libyan commercial banks, and then to identify the effectiveness of the internal audit function in limiting these methods and practices. To achieve the aims of the study, the descriptive analytical...

The study investigates the relationship between audit committee characteristics and the decision to engage external auditors to review published interim reports. The motivation for the study derives from the consensus notion that the audit committee enhances the quality of financial reporting....

We investigate the association of foreign share ownership with firm-level disclosure and corporate governance structures in Zimbabwe, a developing country in Southern Africa. Our motivation for the study derives from the literature, which suggests that foreign investors: (1) generally have a...

Purpose – The purpose of this paper is to investigate the relationship between the extent and focus of supplementary narrative commentary (SNC) on amounts reported in the primary financial statements and board structure variables. Design/methodology/approach – The study uses the disclosure...

Purpose – A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little evidence on the impact of capital market pressures on...

We examine the association between corporate governance structures and incidences of listing suspension from the JSE Securities Exchange of South Africa. Using a matched-pairs research design, we compare 81 firms suspended between 1999 and 2005 to an equal number of control firms matched in...