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This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU....
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This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU....
Persistent link: https://www.econbiz.de/10014332452
Arabic Abstract: انقسمت آراء الباحثين حول السماح للمراجع بتقديم الخدمات الاستشارية الأخرى لعميل المراجعة بين مؤيد ومعارض ، ففي المملكة العربية السعودية يمارس المهنيون...
Persistent link: https://www.econbiz.de/10014236237
Arabic Abstract: يمكن لمكتب المراجعة في المملكة العربية السعودية الحصول على ثلاثة أنواع من الأتعاب: أتعاب المراجعة، وأتعاب الخدمات الاستشارية الأخرى، وأتعاب إحالة...
Persistent link: https://www.econbiz.de/10014238338
This paper reviews the accounting literature on the audit function, the auditor-client manager relationship, and the possible influence of these relationships on auditor independence. The negotiation interactions between client managers and auditors and the distribution of power reveal the...
Persistent link: https://www.econbiz.de/10014082817