Table of contents
A meta‐analysis of the determinants of modified audit opinion decisions
Ahsan HabibThe purpose of this paper is to provide a meta‐analysis of the effect of: auditor and audit‐related variables; and firm‐specific variables on auditors' propensity to issue…
6122
Ethical climate, goal interdependence, and commitment among Asian auditors
William E. Shafer, Margaret C.C. Poon, Dean TjosvoldThe aim of this study is to examine the relations among organizational ethical climate, goal interdependence (cooperative vs competitive goals), and organizational and…
1728
Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?: Finnish evidence
Kati Pajunen, Jani SaastamoinenThe purpose of this paper is to explore auditors' perceptions of goodwill accounting under international financial reporting standards (IFRS). More specifically, the authors…
3566
A study of voluntary disclosure of listed Chinese firms – a stakeholder perspective
Wen Qu, Philomena Leung, Barry CooperThe aim of this paper is to investigate stakeholder power changes and their impact on firms' disclosure decisions in the Chinese stock market. Using legitimacy theory and…
2922
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou