Purpose – The purpose of this paper is to investigate the effect of corporate governance mechanisms on the financial performance of the United Arab Emirates (UAE) listed firms. Design/methodology/approach – Relying on a sample of 95 UAE listed firms affiliated to financial and non-financial...

Using content analysis we evaluate the determinants of corporate risk disclosure in a sample of 424 publicly traded firms in the Gulf Cooperation Council countries. We hypothesize that corporate risk disclosure will be lower in Islamic financial institutions when compared to conventional...

The paper reports on a case study of the processes behind the development and the implementation of a centre-based costing system in a public health organisation. Since the processes of change involve the activities of various groups, the paper explores the reformers' policies towards public...

Purpose – The purpose of this paper is to investigate the impact of corporate governance disclosure on share price accuracy of listed companies in the United Arab Emirates (UAE). Design/methodology/approach – Data on corporate governance disclosure were obtained from the financial statements...

Purpose The study aims to explore the processes of implementing an enterprise resource planning (ERP) system in a public service organization operating in an emerging market economy, namely, the United Arab Emirates (UAE). Design/methodology/approach The study draws on Laughlin’s (1991) model...

Purpose: The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The responses of accountants (preparers) and auditors employed in the public...

Purpose: This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no prior research has examined the drivers for using one....

Purpose: This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices. Design/methodology/approach: To measure the internal audit quality, this study uses 115 responses for a postal questionnaire that was...

The aim of this paper is to illuminate the role of the socio-economic, cultural and religious context in shaping corporate social responsibility (CSR) practices of banks in Bangladesh. We utilise content analysis of annual reports and websites of banks to identify CSR activities in healthcare,...