Table of contents
Ethics: toward globalization
Felix PomeranzThe paper conveys selected Islamic perspectives on business ethics to encourage debate on the subject in the USA. The objective is to better prepare American businessmen for the…
Can financial ratios detect fraudulent financial reporting?
Kathleen A. Kaminski, T. Sterling Wetzel, Liming GuanFraudulent financial reporting is a matter of grave social and economic concern. The Treadway Commission recommended that the Auditing Standards Board require the use of…
Corporate governance, strategy and corporations law: The case of Jack in the Box Inc.
Michael NwoguguThe US restaurant industry and the food‐service industry have undergone tremendous changes during the last decade owing to demographic changes, changes in the family structure…
The audit of municipal corporations – a quest for professional dominance
H.M. Coombs, J.R. EdwardsA study of the development of municipal corporations over the period 1835 to 1935 reveals a power struggle for supremacy over audit work between the then newly emerging accounting…
The impact of corporate ethical values on perceptions of earnings management
Rafik Z. EliasEarnings management behavior has been a concern in the accounting profession for a long time. This study surveyed 583 certified public accountants (CPAs) in public accounting…
Dimensions of pressures faced by auditors and its impact on auditors’ independence: A comparative study of the USA and Australia
Ahson Umar, Asokan AnandarajanResearch has focused on factors causing pressure and impairing auditor independence. These include competition, opinion shopping, client and auditor size, and client financial…
Annual corporate information: importance and use inSaudi Arabia
Abdulrahman Al‐Razeen, Yusuf KarbhariThis study examines the perceptions of the users of annual corporate reports in Saudi Arabia. The focus is on the use and importance of the seven different sources of corporate…
Restoring public trust in the accounting profession by developing anti‐fraud education, programs, and auditing
Zabihollah RezaeeThe public trust in auditors’ judgments and reputation plays an important role in substantiating audit functions as value‐added services, which lend credibility to published…
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou