Purpose – Most research on share repurchases is based on the USA. Recently, the rate of share repurchases by UK companies has increased significantly; such a marked increase in activity would suggest a change in strategic factors generating this activity. This paper aims to focus on UK...

Abstract: Purpose – Investors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client's financial statements. This study aims to investigate the existence of an audit expectation gap between auditors...

The business community faces many pressures from the green consumer, environmental groups, employees and investors to accept its environmental accountabilities and to provide information about its environmental performance. This information is becoming increasingly important to a broad range of...