This study examines the qualifications and criteria required of public auditors to facilitate effective and objective auditing results. A questionnaire was developed and distributed to a representative sample of chief control departments in the Jordan Audit Bureau (AB) and financial managers and...

The purpose of this paper is to examine the usefulness of financial reports to users in the United Arab Emirates (UAE). It is an attempt to find out whether current practices satisfy users’ needs of information and the extent to which these needs have been satisfied by the current...

This study examines the differences in the relationships between different stakeholders in conventional and Islamic financial institutions. The accounting and finance literature identifies the major contractual relationships as being those between managers and shareholders (employment contracts)...

This study is an attempt to investigate empirically the suitability of the international accounting standards (IASs) to the United Arab Emirates (UAE) environment. A variety of parametric and nonparametric approaches were used to examine the underlying factors that could affect the level of...