This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the call for a change in audit report format and wording to a longer form audit report currently in use in Australia and America. The main aims of the study were to measure the...

Purpose – The aim of this paper is to examine how informed traders, i.e. transient institutional investors that actively trade on information to maximize investment profits, use insider trading signals in addition to accounting numbers to mitigate future abnormal returns....

Purpose – The aim of this paper is to examine how informed traders, i.e. transient institutional investors that actively trade on information to maximize investment profits, use insider trading signals in addition to accounting numbers to mitigate future abnormal returns....

Reports a study in 1996 of the audit expectation gap in Singapore. The main aims were to measure the level and nature of expectation gap in the 1990s and compare with the results of Schelluch, Low and Low et al. . The motivation for performing this research in Singapore was due to lack of...

Commodity prices have become volatile over the past 2 decades, and their recent sharp decline has decreased the consumer price index inflation rates for most economies. While many Asian economies have benefited from low international oil and food prices, commodity exporters have suffered. Thus,...