Purpose The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected. Design/methodology/approach The research is positivist and quantitative,...

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...

Purpose – This study focuses on the evaluation of the introduction of international corporate governance codes such as Combined Code (UK) and King Report III (SA) in the Greek publicly listed enterprises. This research is based on a case study analysis of six publicly listed enterprises (three...

User dissatisfaction with the performance of internal systems design departments is widespread. It is demonstrated here that viewing such a department as a service operations system, operating within a particular market, throws light upon the causes of dissatisfaction and indicates possible...

Purpose – To re‐examine empirically internalisation and transaction cost theories of firm FDI. Design/methodology/approach – Empirical analysis based on cross sectional multivariate regressions and the Fama‐French three factor event study procedure. In addition to the key explanatory...

Purpose The purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach Data were collected from 560 listed firms on TSE, which were selected using...

Purpose This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran. Design/Methodology/Approach The research population includes all auditors and managers working in public sector. Data collection instrument is a questionnaire...

Quality has been historically viewed by hospitality organisations in terms of product and service efficiency. The emergence of total quality management in the 1980s has forced a significant number of them to move away from the idea of efficiency and put more emphasis on customer needs. Such...

The growth of information technology as a means of electronic surveillance has led to a great deal of research which managers need to evaluate and apply to the workplace. To aid this process, managers should understand the perspectives that guide research agendas. The assumptions of the...

Purpose – The aim of this paper is to propose solutions for improving internal controls and transparency to alleviate concerns of international community over alleged linked with terrorist groups. Design/methodology/approach – The authors explore the counter-insurgency theory and political...