Table of contents
Sustainability reporting assurance practice in Indonesia: assuror and academician perspective
Putu Sukma Kurniawan, Basuki BasukiThis study aims to uncover fundamental challenges pertaining to sustainability reporting assurance practice (SRAP) in Indonesia. This study uses assuror and academician…
245
Does aural accounting improve the stakeholder relationship capability?
Ali Nouri, Mehdi Safari Gerayli, Ebrahim Givaki, Ali LaalbarThe aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.
83
The role of other comprehensive income in analyst valuation: profitability, perception and performance
Ning Du, Jeffrey Byrne, Robert Knisley, Dwayne Powell, James ValentineThis study aims to examine how financial analysts evaluate other comprehensive income (OCI) information with a focus on the information content and economic substance of OCI gain…
170
Factors influencing readiness to implement digital audit among internal auditors of the Malaysian public sector
Suhaiza Ismail, Norsyahida Mokhtar, Hawa AhmadThis paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement…
264
ISSN:
1030-9616e-ISSN:
1839-5465ISSN-L:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem