Table of contents
Overcoming barriers to sustainable implementation of the ISO 9001 system
S.X. Zeng, P. Tian, C.M. TamThis study aims to explore the barriers to implementation of ISO 9000 in China, and to identify how these barriers can be overcome.
Sarbanes‐Oxley: are audit committees up to the task?
Chun‐Keung (Stan) Hoi, Ashok Robin, Daniel TessoniThis paper aims to study the audit committee (AC) provisions of the Sarbanes‐Oxley Act with the objective of identifying implementation issues and to recommend firm and board…
A multivariate analysis of the determinants of auditors' opinions on Asian banks
Chrysovalantis Gaganis, Fotios PasiourasPrior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the…
The audit expectation gap: evidence from Lebanon
Yusuf Munir SidaniThe audit expectation gap has been examined in many regions of the world, but the extent of such a gap has not been investigated in many Middle‐Eastern countries. This study…
Management practices and performance reporting in the Sri Lankan apparel sector
Anton Malmadana Kapuge, Malcolm SmithAn increasing number of organisations in developing countries are implementing management accounting innovations in order to generate improvements in accounting practices, which…
Disclosure and corporate governance in developing countries: evidence from Ghana
Mathew Tsamenyi, Elsie Enninful‐Adu, Joseph OnumahFollowing previous studies the paper seeks to use disclosure scores to examine corporate governance practices of Ghanaian listed firms. The study is motivated by the dearth of…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou