This study makes a critical examination of the present accounting standard setting process and current issues and practices of corporate financial reporting (CFR) in an Indian context by referring to 95 annual reports of large sized companies. It is found that Indian accounting standards have...

In this paper, we examine the factors that are likely to explain the use of the internet as a vehicle for voluntary financial reporting by companies in Bahrain and Kuwait. A total of 75 companies (Kuwait 42 and Bahrain 33) were investigated to find out if they had websites and presented their...

Audit committees (ACs) are a powerful tool in effective corporate governance. This study examines the functioning of ACs in Bahrain from the responses of 30 companies listed on the Bahrain stock exchange. Data were collected from questionnaires from companies and the audit firms. The study...