This study compares the contextual factors (culture, political, legal, economic system, and stock exchanges) in three North Africa countries (Egypt, Morocco, and Tunisia). The contextual factors of these countries are very similar being Islamic culture and French law. These countries have...

Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational group struggle and transnational accountancy bodies influence the realization of closure. Design/methodology/approach – A qualitative research approach is employed. Data...

Accounting, the accounting system and the accounting profession are all dimensions, which are deeply influenced by economic, social and political evolutions of the Romanian existence from the first considered paper within Romanian accounting literature (1792) until today. We therefore set out...

In this paper, we study the major money-related doctrines of US husband-and-wife televangelist faith teachers Kenneth and Gloria Copeland. We find the unique Copeland interpretation of 'Treasures in Heaven' (Matthew 6:20) to be a complete inversion of the mainstream theological interpretation....

Purpose – The purpose of this paper is to document key elements of union strategy at Sydney (Lidcombe) branch of Australia's Construction Forestry Mining and Energy Union (CFMEU) in an attempt to document and critique its branch level strategy in the year immediately after the removal of the...

This study examines the relationship between corporate governance and audit fees during the period before and after the enactment of the Malaysian Code of Corporate Governance (MCCG). Our panel analysis of 379 firms during the 1999–2002 period reveals a significant and positive...

Purpose The purpose of this paper is to investigate the prospects of Belfast as a Tourism City with a special focus on dark (troubles) tourism. Design/methodology/approach This paper uses two surveys – one for overseas-based potential tourists and one for Northern Ireland residents; one focus...