Ditapis dengan
Intra-professional hierarchies: the gendering of accounting specialisms in UK…
Purpose – Concomitant with the trend towards specialisation in UK accountancy and the rise of relatively separate formal spheres of professional work along formal specialisms such as tax, audit and management consultancy, women entered the profession in unprecedented numbers, but not evenly distributed across those specialisms. This paper aims to draw on the sociology of accountancy and f…
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 8, 2013 pp. 1212-1245
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Transnationalism and the transforming roles of professional accountancy bodies
Purpose – The accounting regulation literature has recently devoted a significant degree of attention to delineating the roles of accounting firms as key professional actors in the transnational policy arena. Such a heightened level of scholarly engagement with firms seems to have shifted the focus away from the roles of the national professional institutes. The purpose of this paper is to…
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 903-932
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Tony Lowe and the Interdisciplinary and Critical Perspectives on Accounting P…
Purpose – The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March 2014. It celebrates Tony Lowe’s considerable direct contributions to accounting knowledge and, possibly more significantly, his indirect contribution through his enabling of a range of those associated wi…
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- Deskripsi Fisik
- Accounting, Auditing & Accountability Journal Vol. 27 No. 5, 2014 pp. 766-777
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Traditional and alternative methods of measuring the understandability of acc…
Purpose – The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence verification technique (SVT), which have not previously been used by accounting researchers, as well as variants on the traditional Cloze tests such as the C-Test. Design/methodology/approach – This study…
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 1, 2014 pp. 183-208
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Integrated reporting: On the need for broadening out and opening up
Purpose – The purpose of this paper is to critically assess integrated reporting so as to “broaden out” and “open up” dialogue and debate about how accounting and reporting standards might assist or obstruct efforts to foster sustainable business practices. Design/methodology/approach – The authors link current debates about integrated reporting to prior research on the conteste…
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 7, 2014 pp. 1120-1156
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Transnational standard setting in accounting
Purpose – The last four decades have seen the rise of the International Accounting Standards Board (IASB) as the core locus of transnational accounting regulation. Initial steps of associational cooperation were superseded by establishing a standard setting organization that heavily draws on consultation procedures. The purpose of this paper is to focus on recent changes in governance and …
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 933-955
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Sustainability reports as simulacra? A counter-account of A and A 1 GRI reports
Purpose – The purpose of this paper is to examine the extent to which sustainability reporting can be viewed as a simulacrum used to camouflage real sustainable-development problems and project an idealized view of the firms’ situations. Design/methodology/approach – The method was based on the content analysis and counter accounting of 23 sustainability reports from firms in the ener…
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 7, 2013 pp. 1036-1071
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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GAAP convergence or convergence Gap: unfolding ten years of accounting change
Purpose – The purpose of this paper is to add to the literature on accounting change in explaining a decade-long effort by the FASB and IASB to develop a set of global accounting standards accepted by markets worldwide. This research studies the effort as one of “convergence” in accounting standards and aims to bring theoretical and empirical clarity as to how we can conceptualize the …
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 6, 2014 pp. 956-994
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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The religious imperative of cost accounting in the early industrial revolution
Purpose – The paper aims to extend research which has sought to explain Britain’s early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which provided the incentiv…
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 2, 2014 pp. 357-381
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Social reporting by Islamic banks:does social justice matter
Purpose – This study examines social reporting by Islamic banks with special emphasis on themes related to social justice. By using critical theory and “immanent critique”, the study attempts to explain and delineate reasons for disclosures and silences in Islamic banks’ annual reports and web sites vis-a` -vis social justice. Design/methodology/approach – The approach taken was a…
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 6, 2013 pp. 911-945
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Problematising accounting for biodiversity
Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and extinction and the need for corporations to discharge accountability for their part in th…
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 668-687
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Mainstreaming biodiversity accounting: potential implications for a developin…
Purpose – The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity. Design/methodology/approach – Archival data are used to produce a natural inventory report for the Sundarbans, the world’s largest mangrove forest declared as a World Heritage site by UNESCO in 2007. Findings – The study extends prior re…
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 779-805
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Biodiversity offsetting: problematisation of an emerging governance regime
Purpose – The paper aims to analyse accounting rationalities and practices which lie behind biodiversity offsetting. The way in which accounting functions as a technology of government through the practice of biodiversity offsetting is to be considered and its effects examined. Design/methodology/approach – Governmentality is drawn upon to examine ways in which power and authority are e…
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 806-832
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Bringing tropical forest biodiversity conservation into financial accounting …
Purpose – This paper seeks to examine how the biodiversity comprising a tropical forest ecosystem is being protected as a result of having its conservation brought into financial accounting calculations by constructing a greenhouse gas emissions offset product to sell on the voluntary over-the-counter carbon markets. Design/methodology/approach – The research examines a single embedded …
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 688-714
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Biodiversity valuation and the discount rate problem
Purpose – The aim of this paper is to demonstrate that the application of standard environmental accounting practices for estimating long-term discount rates is likely to lead to the rejection of biodiversity-sensitive projects that are in the greater societal good. Design/methodology/approach – The authors combine estimates of marginal ecosystem damages from two forestry case studies, …
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 715-745
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Weaving a web of control“The Promise of Opportunity” and work-life balanc…
Purpose – The purpose of this paper is to explore the relationship between management controls and the work-life balance (WLB) of junior accountants working in four multinational accounting firms using semi-structured interviews. Design/methodology/approach – The authors interviewed junior accountants, asking them about their firms’ time budgeting process, their views on organisationa…
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 4, 2014 pp. 634-654
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Media coverage of accounting: the NRL salary
Purpose – Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media mediated two audits commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in Australia. Design/methodology/approach – This paper draws upon critical discourse analysis to e…
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 1, 2014 pp. 15-47
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Practitioners are from Mars; academics are from Venus?
Purpose – The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice. Design/methodology/approach – Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives …
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 3, 2014 pp. 394-425
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Accounting without accounting Informational proxies and the construction of o…
Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the dis…
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- Accounting, Auditing & Accountability Journal Vol. 27 No. 3, 2014 pp. 426-464
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Biodiversity reporting in Denmark
Purpose – This paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to investigate whether companies act on these reasons by examining the extent of biodiversity reporting in Denmark. Design/methodology/approach – For the first purpose, desk research was conducted using consequentialist ethics, while for the second purpose, data were gathered…
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- Accounting, Auditing & Accountability Journal Vol. 26 No. 5, 2013 pp. 833-872
- Judul Seri
- Accounting, Auditing & Accountability Journal
- No. Panggil
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Accounting conservatism, ultimate ownership and investment efficiency
Purpose – The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China. Design/methodology/approach – By combining a developed theoretical framework and empirical study, this paper examines the impacts of accounting conservatism on firm investment. The sample and data are all collected from Wind and CAMAR databases. Findin…
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- China Finance Review International Vol. 2 No. 1, 2012 pp. 53-77
- Judul Seri
- China Finance Review International
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The association between accounting standards, legal framework and the quality…
Purpose – The purpose of this study is to examine the association between accounting standards, legal framework and the quality of financial reporting by the Ministry of Water and Environment in Uganda. Design/methodology/approach – The study used a self-administered questionnaire to survey 120 staff and stakeholders of the Ministry of the Water and Environment. Correlation analysis wa…
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- Journal of Accounting in Emerging Economies Vol. 3 No. 1, 2013 pp. 65-81
- Judul Seri
- Journal of Accounting in Emerging
- No. Panggil
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Factors that influence Iranian students’ decision to choose accounting major
Purpose – The aim of this study is to explore whether there are statistically significant differences in the influence that various career-choice factors may have on a decision to choose accounting and non-accounting majors in Iran. The findings derived from this study could assist accounting educators and professional accounting bodies to understand the reasons why students may want to ch…
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- Journal of Accounting in Emerging Economies Vol. 3 No. 2, 2013 pp. 145-163
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Relative value-relevance of accounting measures based on Chinese Accounting S…
Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets during three distinct phases (1994-1997, 1998-2000 and 2001-2004) over which CAS were progressively harmonized with IFRS. Design/methodolo…
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- Journal of Accounting in Emerging Economies Vol. 2 No. 2, 2012 pp. 162-187
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Accounting development and international financial reporting standards in sma…
Purpose – The purpose of this paper is to examine the accounting development process and international financial reporting standards (IFRS) in small island economies (SIEs), with particular reference to Mauritius. SIEs are different from large economies in terms of economic and political dependence, colonial influences and international pressures, as well as vulnerability to natural shocks…
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- Journal of Accounting in Emerging Economies Vol. 2 No. 1, 2012 pp. 4-29
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Determinants of different accounting methods choice in Tanzania
Purpose – The purpose of this paper is to examine the factors that determine the choice of multiple accounting methods in Tanzania. The study investigates managers’ decisions to choose accounting methods in a positive accounting theory perspective using panel data covering 60 years from 15 companies listed on the Dar es Salaam Stock Exchange. Design/methodology/approach – Data were ex…
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- Journal of Accounting in Emerging Economies Vol. 1 No. 2, 2011 pp. 144-159
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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The rise and fall of accruals:a case of Nepalese central government
Purpose – The purpose of this paper is to trace the rise and fall of accruals in the Nepalese central government, contributing to the literature on accrual accounting by looking at the developments in developing countries. Design/methodology/approach – The ideas of institutional theory have provided a theoretical setting through which to trace the country’s journey toward the accrual …
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- Journal of Accounting in Emerging Economies Vol. 1 No. 2, 2011 pp. 123-143
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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A story about IAS/IFRS implementation in Romania
Purpose – This study aims to investigate in-depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e. Romania. Design/methodology/approach – An institutional and structuration theory perspective is used to discuss two stages of IAS/IFRS implementation in Romania. Both primary (11 in-depth semi-struc…
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 1 No. 1, 2011 pp. 76-100
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Privatisation and electricity sector reforms in Brazil:accounting perspective
Purpose – The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system. Design/methodology/approach – The paper is based on data collected from various documents including those published by the regulator (such as laws, …
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- Deskripsi Fisik
- Journal of Accounting in Emerging Economies Vol. 1 No. 1, 2011 pp. 53-75
- Judul Seri
- Journal of Accounting in Emerging Economies
- No. Panggil
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Measuring the (un-)sustainability of industrial biomass production and use
Purpose – The purpose of this paper is to explore the scope of applications and benefits of sustainability accounting for the production and industrial use of biomass as an energy source and substitute for fossil-fuel use. As environmental degradation and unacceptable social impacts not only increase from the production and use of fossil-fuel based energy, but also from alternative energy …
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- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 3 No. 2, 2012 pp. 109-133
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
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Limitations of LCA in environmental accounting for biofuels under RED
Purpose – The Renewable Energy Directive (RED) is a specific example of life cycle assessment (LCA) applied to legislative measures that have far-reaching implications for economic operators. This paper aims to analyze LCAlimitations for biofuels based on REDfroman environmental accounting perspective. Design/methodology/approach – LCA limitations are identified on the basis of a literature…
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- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 3 No. 2, 2012 pp. 218-234
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
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The role of management accounting practices as facilitators of the environmen…
Purpose – The paper aims to explore the role of management accounting practices as facilitators of the environmental management. Design/methodology/approach – A qualitative study involving semi-structured interviews with environmental and accounting managers from six Spanish factories has been carried out to analyse how four management accounting practices commonly used at operational leve…
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- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 2 No. 1, 2011 pp. 76-100
- Judul Seri
- Sustainability Accounting, Management and Policy Journal
- No. Panggil
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Greenhouse gas accounting:global problem, national policy,local fugitives
Purpose – The purpose of this paper is to raise a selection of issues and questions that have begun to face academics and business professionals in the technically complex field of greenhouse gas accounting. Design/methodology/approach – This paper drew on accounting, audit and assurance-based field work whilst the author was employed with a “Big 4” accounting firm and undertaken wit…
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- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 1 No. 1, 2010 pp. 89-95
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
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It’s (already) beginning to look a bit like Christmas
Purpose – This paper aims to identify changes in regulatory requirements that will lead to improved transparency on sustainability and corporate responsibility issues and the impact this may have for stakeholders. Design/methodology/approach – This paper explored the relationship between new regulations governing the types of sustainability information this is likely to generate and who…
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- Deskripsi Fisik
- Sustainability Accounting, Management and Policy Journal Vol. 1 No. 1, 2010 pp. 85-88
- Judul Seri
- Sustainability Accounting, Management and Policy Journal
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A re-evaluation of social,environmental and sustainability accounting
Purpose – In responding to prior critiques, the paper seeks to re-examine social accounting as a problem focused, multi-disciplinary field and explores some of the possible directions the emerging field might take. Design/methodology/approach – The approach taken is a discursive, polemical essay. Findings – The very nature of social accounting as a problem-based field seems to encoura…
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- Sustainability Accounting, Management and Policy Journal Vol. 1 No. 1, 2010 pp. 11-32
- Judul Seri
- Sustainability Accounting,Management and Policy Journal
- No. Panggil
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The effect of ethics courses on the ethical judgement-making ability of Malay…
Purpose – The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement-making ability. Design/methodology/approach – Third-year accounting students from six Malaysian universities participated in a pre- and post-ethics course study. The sample consisted of four universities which provide an ethics course (…
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- Deskripsi Fisik
- Journal of Financial Reporting and Accounting Vol. 8 No. 2, 2010 pp. 92-109
- Judul Seri
- Journal of Financial Reporting and Accounting
- No. Panggil
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Contingency factors influencing the availability of internal intellectual cap…
Purpose – The purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size, profitability and industry type in the context of management accounting and the availability of internal intellectual capital (IC) information. Design/methodology/approach – A questionnaire was develo…
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- Deskripsi Fisik
- Journal of Financial Reporting and Accounting Vol. 8 No. 1, 2010 pp. 4-21
- Judul Seri
- Journal of Financial Reporting and Accounting
- No. Panggil
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Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance A…
Prior to the adoption of an IFRS based reporting framework in Malaysia, no binding standard governing goodwill had ever been implemented. After several decades in which a laissez faire approach to the problem represented the dominant paradigm, the highly prescriptive and technical provisions of FRS 136 – Impairment of Assets represent a very substantial variation from past practice. This in …
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- Deskripsi Fisik
- Journal of Financial Reporting & Accounting Vol. 7 No. 1, 75-104, 2009
- Judul Seri
- Journal of Financial Reporting & Accounting
- No. Panggil
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Introducing Tax Education in Non-Accounting Curriculum in Higher Education: S…
This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into non-accounting curriculum in higher education. We surveyed 450 working adults pursuing off-campus non-acc…
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- ISBN/ISSN
- 19852517
- Deskripsi Fisik
- Journal of Financial Reporting & Accounting Vol. 7 No. 1, 37-51, 2009
- Judul Seri
- Journal of Financial Reporting & Accounting
- No. Panggil
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Impact of board ownership, CEO-Chair duality and foreign equity participation…
Purpose – The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind the choice of auditors in Bangladeshi firms going public. We try to see whether ownership concentration in the hands of a owner-CEO wins over foreign …
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 21 No. 2, 2013 pp. 148-169
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The supplemental role of operating cash flows in explaining share returns
Purpose – In response to recent concerns on earnings quality and a firm’s fundamental performance, the purpose of this paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and operating cash flows in a firm’s valuation. Design/methodology/approach – Using a large sample ranging from 1989 to 2008, the authors contrast th…
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 21 No. 1, 2013 pp. 53-71
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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How does environmental accounting information influence attention and investm…
Purpose – Environmental consequences increasingly influence management strategy and choice. The purpose of this paper is to investigate the effects on attention and investment of: incorporating environmental data into a balanced scorecard (BSC), called the sustainability balanced score card (SBSC) and the organization of environmental accounting information. Design/methodology/approach �…
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 21 No. 1, 2013 pp. 22-52
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The effect of trust in system reliability on the intention to adopt online ac…
Purpose – The purpose of this study is to examine whether the three principles in the SysTrustw service converge on a single construct to measure potential users’ trust in the reliability of a system, and whether trust in the reliability of a system, as defined by the three SysTrust principles, affects potential users’ intent to use the system. Design/methodology/approach – In this …
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 20 No. 4, 2012 pp. 363-376
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Optimising errors in signaling corporate collapse using MCCCRA
Purpose – The purpose of this paper is to put forward an innovative approach for reducing the variation between Type I and Type II errors in the context of ratio-based modeling of corporate collapse, without compromising the accuracy of the predictive model. Its contribution to the literature lies in resolving the problematic trade-off between predictive accuracy and variations between the…
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 20 No. 3, 2012 pp. 300-316
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The effect of SFAS No. 123(R)on executive incentive pay
Purpose – Until 2005, corporations could choose whether to expense incentive options or to disclose the value in the financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which requires public corporations to measure the cost of stock options on grant-date and expense that cost over the vesting period of the grant. This s…
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 20 No. 3, 2012 pp. 282-299
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Analyzing the effect of using international accounting standards on the devel…
Purpose – The purpose of this paper is to analyze the consequences of using international accounting standards (IAS/IFRS) for the development of capital markets located in developing countries (emerging capital markets). Design/methodology/approach – The authors conduct an empirical study using a sample of 38 developing countries with capital markets, starting by comparing the means of …
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 20 No. 3, 2012 pp. 220-237
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The role of corporate governance in convergence with IFRS:evidence from China
Purpose – The purpose of this paper is to examine the important role played by corporate governance in de facto International Financial Reporting Standards (IFRS) convergence, and to provide empirical evidence that audit quality mediates the degree of IFRS convergence. Design/methodology/approach – The paper develops a model showing the role of corporate governance in converging nationa…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 20 No. 2, 2012 pp. 171-188
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Propensity and comprehensiveness of corporate internet reporting in Egypt
Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival data from the largest (top) 100 listed companies on the Egyptian Stock Exchange (EGX 100). Corporat…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 20 No. 2, 2012 pp. 142-170
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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The uniformity-flexibility dilemma when comparing financial statements
Purpose – The introduction of the IFRS in the European Union, and many other countries, has not eliminated the need for research concerning the comparability of financial statements.The IFRSstill offers many options. Extensive theoretical literature exists concerning the definition of comparable financial statements and the factors that influence this comparability. This paper aims to inve…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 20 No. 2, 2012 pp. 114-141
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Meta-analytic review of disclosure level and cost of equity capital
Purpose – The purpose of this paper is to meta-analyze the results of 22 empirical studies that examine the relationship between voluntary disclosure and cost of equity capital. The authors examine whether differences in results are attributable to moderating effects related to disclosure environment, the measurement of the disclosure score and the proxy used to measure the cost of equity …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- International Journal of Accounting and Information Management Vol. 20 No. 1, 2012 pp. 49-62
- Judul Seri
- International Journal of Accounting and Information Management
- No. Panggil
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah