Purpose – This paper seeks to investigate the accounting factors that affect the value of a firm. Design/methodology/approach – Cross‐sectional analysis is employed to investigate the association between critical accounting ratios and stock returns. Findings – This study finds that the...

Purpose – This paper attempts to combine the developments in the accounting area with those in the auditing area. More specifically, it presents the effects of International Accounting Standards (IAS) on the auditor findings and report. Design/methodology/approach – International Standards...