Table of contents
Do investors perceive the going‐concern opinion as useful for pricing stocks?
Dennis M. O'ReillyThe purpose of this paper is to conduct an experiment to examine whether investors view the going‐concern opinion as providing information that is useful in valuing companies'…
What prompts firms to choose between business and geographic segments as a primary segment?
Mohammad Talha, Abdullah Sallehhuddin Abdullah SalimThe purpose of this paper is to investigate what causes a firm to choose between a business segment and a geographic segment as a primary segment for its segmental information…
Assessing the perceptions of the quality of reported earnings in Egypt
Hany Kamel, Said ElbannaThe purpose of this paper is to assess respondents' perceptions of the quality of reported earnings in Egypt. To this end, three main issues are investigated: first, the potential…
National culture effects on groups evaluating internal control
Marc SimThis paper aims to report the results of a cross‐national cultural experiment on auditors' belief revision when evaluating internal control.
Factors associated with the adoption of risk‐based internal auditing
Nuno Castanheira, Lúcia Lima Rodrigues, Russell CraigThe purpose of this paper is to analyse company‐specific factors associated with adoption of risk‐based auditing. It seeks to explore the role of internal auditing in enterprise…
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou