This paper reviews the accounting literature on the audit function, the auditor-client manager relationship, and the possible influence of these relationships on auditor independence. The negotiation interactions between client managers and auditors and the distribution of power reveal the...

As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the...

This editorial highlights the significance of realizing the underlying assumptions of positivism. Specifically, researchers in general and social scientists in particular ought to be aware of, and realize, the assumed objective reality that they are trying to measure in their research

This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU....

Elements of corporate governance must be activated at all scales for the efficient functioning of a nation‘s capital market. The effectiveness of the board of directors depends on factors related to, for example, the composition of the board and its independence. This study aims to investigate...

Arabic Abstract: انقسمت آراء الباحثين حول السماح للمراجع بتقديم الخدمات الاستشارية الأخرى لعميل المراجعة بين مؤيد ومعارض ، ففي المملكة العربية السعودية يمارس المهنيون...

Arabic Abstract: يمكن لمكتب المراجعة في المملكة العربية السعودية الحصول على ثلاثة أنواع من الأتعاب: أتعاب المراجعة، وأتعاب الخدمات الاستشارية الأخرى، وأتعاب إحالة...

he needs for economic systems that humans constructed throughout time have been the driving force for accounting technological inventions starting with bookkeeping, followed by double-entry bookkeeping. Many civilizations and societies have contributed to the development and advancements of...

Corporate performance is a key in corporate accounting. One of the earliest accounting measures of corporate performance is accounting income. Accrual accounting enables the measurement of changes in net assets of an entity. Accounting income is neither scientifically determined nor proven....

This study empirically investigates whether shareholders of corporations that are publicly held and traded in Saudi Arabia’s capital market are engaged as the owners of the corporations in which they have invested their wealth? We conducted a content analysis of the annual reports and...