Table of contents
Internal audit function, board quality and financial reporting quality: evidence from Malaysia
Shireenjit K. Johl, Satirenjit Kaur Johl, Nava Subramaniam, Barry CooperThe purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting…
8856
Effect of guanxi and ethical orientations on Chinese auditors' ethical reasoning
Mingzhi LiuThe purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and…
1390
Competition, corporate governance, ownership structure and risk reporting
Ekramy Said Mokhtar, Howard MellettThis study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk…
5773
Firm size and the voluntary disclosure of nonfinancial information by private versus public firm managers
Khondkar E. Karim, Robert Pinsker, Ashok RobinThe specific purpose of this study is to understand how firm size and public/private affiliation (employment status) affect voluntary disclosure decisions concerning…
2019
ISSN:
0268-6902e-ISSN:
1758-7735ISSN-L:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou