Purpose -Most research on share repurchases is based on the USA. Recently, the rate of share repurchases by UK companies has increased significantly; such a marked increase in activity would suggest a change in strategic factors generating this activity. This paper aims to focus on UK practice,...

Gives an account of Islamic Banking practice, and the implications of Islamic law for Islamic and Western banks. The growth in Islamic fundamentalism presents problems for Islamic banks and Western banks in serving Muslim states and countries with sizeable Muslim populations. Shows the...

The pressures to include specific environmental considerations within corporate strategy are increasing. While clear evidence exists of “green” issues entering the financial agenda, the full consequences have yet to filter through into an impact on strategy. Examines both the legislative...

Purpose – The purpose of this research is to use an accountability framework to explain the emerging tensions in accountability and how an intended bottom‐up approach became progressively supplanted. This paper is set within an emerging Zambian microfinance organisation moving into crisis....

Explores recent developments in MIS, discusses the literature relating to evaluation of MIS, and produces a list of possible objectives and key questions to assist in the evaluation and audit of MIS. Focuses on audit objectives relevant to assessing an MIS. Aims to stimulate debate among...

Purpose – In contrast to recent US studies, almost all prior UK studies have not supported the incremental information content of cash flow beyond earnings. In addition, to date no UK study has addressed the effect of earnings extremity on the incremental information content of cash flow and...

Purpose – Most research on share repurchases is based on the USA. Recently, the rate of share repurchases by UK companies has increased significantly; such a marked increase in activity would suggest a change in strategic factors generating this activity. This paper aims to focus on UK...

Purpose – Most research on share repurchases is based on the USA. Recently, the rate of share repurchases by UK companies has increased significantly; such a marked increase in activity would suggest a change in strategic factors generating this activity. This paper aims to focus on UK...

Abstract: Purpose – Investors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client's financial statements. This study aims to investigate the existence of an audit expectation gap between auditors...