While risk reporting disclosures have been required in Germany since 1999, equal requirements have become mandatory in Austria and all member states of the European Union only since 2005. The analysis conducted includes the risk reporting disclosures of all non-financial companies listed in the...

This paper ranks individual accounting researchers based on their research productivity in the most recent 6, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical area commonly published in accounting journals...

The main objective of this study is to investigate the impact of Green Book's implementation through Government Transformation programme in improving financial reporting quality among Malaysian GLCs. Results show an agitation finding whereby no evidence was found to support the hypotheses....

The objective of the research is to identify differences between two group of firms, fraud and non fraud firms. Fraud is of particular interest here because the implication is massive, the effect to the company, staff and creditors. The research intends to look at any differences with regard to...

The objective of this research is to investigate the fraud firms' characteristics in two ways; 3 years prior and after, the fraud occurrences. The characteristics comprise of the firms' audit committee size, audit committee independence, board's size, independent directors, block holders, cash...

At present, ways to improve audit quality and auditing decisions are intensively being discussed worldwide by standard setters and researchers. Audit quality is mainly influenced by two factors the requirements of standard setters and the professional judgment of auditors. Especially the...

This paper examines how external auditors' reliance decisions on the internal audit function (IAF) are affected by two Public Company Accounting Oversight Board (PCAOB) regulatory actions (the risk-based audit approach required by auditing standards and a change in the focus of the PCAOB...

After numerous collapses of finance companies in New Zealand, and widespread losses by investors, self-regulation of the auditing profession was no longer considered adequate, or acceptable internationally. The Government sought to restore public perceptions of audit quality and investor...

The purpose of this paper is to draw attention to some issues that may be militating against the successful adoption of IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of literature was undertaken in this regard. Issues identified...

This study examines the relationship among environmental uncertainty, effectiveness of budgetary control and propensity to create budgetary slack in public organizations. For this purpose, the data collected from 460 public organizations' managers via questionnaire. Results of analyses show that...