Table of contents
Contingency factors influencing the availability of internal intellectual capital information
Ching Choo Huang, Michael Tayles, Robert LutherThe purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size…
2210
Comparisons on selected ratios between IFRS and US GAAP companies
Da‐Hsien Bao, Jooh Lee, George RomeoThe purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development…
3720
Voluntary disclosure by Shariah approved companies: an exploratory study
A.A. Ousama, A.H. FatimaThe purpose of this paper is to investigate the extent of voluntary disclosure (EVD) (i.e. overall, conventional, and Islamic disclosure) in the annual reports of Shariah Approved…
2015
Knowledge of ethics, perceived ethical problems and ethical judgments
Maheran Zakaria, Hasnah Haron, Ishak IsmailThe paper aims to investigate: the influence of knowledge of ethics (KOE) on auditors' perceived ethical problems (PEB); the influence of PEB on ethical judgments (EJ); and the…
4103
ISSN:
1985-2517e-ISSN:
2042-5856ISSN-L:
2042-5856Online date, start – end:
2003Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof. Aziz Jaafar
- Prof Khaled Hussainey