Purpose – This paper aims to examine whether information search frequency of accounting information is related to the explanatory power of accounting information for firm market value. It also examines whether information content and state of nature can have an impact on this relationship....

Purpose This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the...

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...

Accounting information is essentially multivariate and the relationships among variables may be difficult to establish. Differing multivariate information presentation methods may impact on the quality of the decisions made by users. Existing studies in this area have given scant attention to...

Purpose In 1997, the Securities and Exchange Commission (SEC) issued Financial Reporting Release No. 48. FFR No. 48 requires that companies disclose both qualitative and quantitative market risk information for risks of loss arising from adverse changes in interest rates, foreign currency rates,...

Purpose – The objective of this paper is to investigate the perceived threats of computerized accounting information systems (CAIS) in Saudi organizations. Design/methodology/approach – An empirical survey using a self‐administered questionnaire has been carried out to achieve this...

Purpose – The purpose of this paper is to consider the impact of the drachma's replacement by the euro on the quality of accounting information published by Greek listed firms. Design/methodology/approach – The authors examined how the adoption of the euro currency impacted on the timeliness...

Examines the perceived occupational image of auditing among US college students and uncovers students’ attitudes towards auditing as a field of study and career. In addition, investigates background correlates of such images and attitudes. Discusses the implications of the findings for...

This article investigates the sources of financial information used for decisions regarding the buying, holding and selling of ordinary shares. The results of this questionnaire‐based study indicate that the main source of information used by those who prepare annual reports is stockbroker...

Purpose The purpose of this paper is to illustrate and analyse how the concept of timely accounting information can be understood as the interplay between material and social elements, to provide a basis for theorising timeliness in the context of managerial work. Design/methodology/approach...