Journal of Financial Reporting and Accounting: Volume 11 Issue 2

Governance and performance reporting in Scottish charities

Theresa Dunne

This paper aims to explore the governance and performance reporting practices of Scottish charities at a time of unprecedented legislative and regulatory reform. Such reforms…

Adoption of AAOIFI accounting standards by Islamic banks of Bahrain

Adel Mohammed Sarea, Mustafa Mohd Hanefah

The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) accounting standards by…

The impact of audit committee existence and external audit on earnings management: Evidence from Portugal

Sandra Alves

– This study aims to examine the combined effect of audit committee existence and external audit on earnings management.

Complexity in the tax law and reported earnings: cost deduction in the Portuguese fiscal system

António Martins

The purpose of this paper is the analysis of some important clauses inserted in the Portuguese corporate income tax (CIT) code and how they can be a source of divergence between…

Factors influencing accountants' behavioural intentions to use and actual usage of enterprise resource planning systems in a global development agency

Philmore Alleyne, Marcia Lavine

This research aims to explore factors influencing accountants' usage of enterprise resource planning (ERP) at a global development agency. The paper tests a model, which…