This study aims to extend and update the limited research on the audit expectations gap in Saudi Arabia by providing a more comprehensive analysis of the perceptions of auditors, preparers and users of the financial statements. Recent developments have been included in the context of this...

This doctoral thesis examines the role of risk in manufacturing and service organisations andinvestigates whether managers believe that they can reduce risk significantly by the use ofproven company procedures or other well-established techniques. It reviews the problemsraised by financial risk...

This study investigates the need for an alternative "Islamic accounting" which is consistent with the worldview, values and socioeconomic norms of Islamic society. It proposes an outline of an Islamic accounting theory together with empirical investigations of (i) the perception of Malaysian...

This paper reviews the results of two UK surveys of activity-based costing (ABC) in the UK's largest companies. These provide an opportunity to assess the changes which have occurred in the ABC adoption status of companies over a recent five year period. For the ABC users, some comparative...