Table of contents
Fraudulent expense reporting: impact of manager responsiveness and social presence
Jacob Peng, Caroline O. FordThe purpose of this paper is to explore the role of manager responsiveness and social presence in the decision to engage in fraudulent expense reporting. While research has…
Gender and motives for accountancy
Yasuo Nishiyama, Angelo A. Camillo, Robert C. JinkensThe purpose of this paper is to investigate whether some motives for the choice of an accounting career, disproportionately stronger among women than among men, explain…
Lost revenues associated with going concern modified opinions in the Swedish audit market
Jan Svanberg, Peter ÖhmanThe purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing…
Tax non-compliance among SMCs in Malaysia: tax audit evidence
Nor Azrina Mohd Yusof, Lai Ming Ling, Yap Bee WahThe pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and the…
Intangible assets in Germany : Analysis of the German stock market index DAX and a survey among the German Certified Public Accountants
Hannes Frey, Andreas OehlerIntangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible…
ISSN:
0967-5426e-ISSN:
1758-8855ISSN-L:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou