Accounting Research Journal: Volume 33 Issue 4/5

Determinants of audit expectation gap: the case of Cameroon

Michael Forzeh Fossung, Lazarus Elad Fotoh, Johan Lorentzon

This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country perspective…

Changes to the growth and discount rates and asset impairment

Maxeem Georges

With timeliness and measurement of asset impairments as well as management opportunistic behaviour being topical, since the issuance of Australian Accounting Standards Board…

Board capital and earnings quality with different controlling shareholders

Maria Kontesa, Andreas Lako, Wendy Wendy

The purpose of this study is to examine the relationship between board capital and firm earnings quality with different controlling shareholders for a sample of 252 listed firms…

Risk disclosure in listed Greek companies: the effects of the financial crisis

Fragiskos K. Gonidakis, Andreas G. Koutoupis, Anastasios D. Tsamis, Maria-Eleni K. Agoraki

The purpose of this study is to investigate risk disclosure in listed Greek companies. The effects of the financial crisis were also considered.

The effect of integrated reporting quality on market liquidity and analyst forecast error

Felipe Zúñiga, Roxana Pincheira, Julie Walker, Michael Turner

The purpose of this study is to examine the effect of integrated reporting (IR) quality on both market liquidity and analyst forecast accuracy in South Africa as the only country…