Table of contents
A finer-grained approach to assessing the “quality” (“quantity” and “richness”) of risk management disclosures
Jing Jia, Lois Munro, Sherrena BuckbyThis paper aims to examine the “quality” of narrative risk management disclosures (RMD) from a “quantity” and “richness” (width and depth) perspective, utilising a finer-grained…
New perspective on the black box of internal auditing and organisational change
Aviv Kidron, Yuval Ofek, Herztel CohenThe shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change…
Adopting generalized audit software: an Indonesian perspective
Rindang Widuri, Brendan O’Connell, Prem W.S. YapaThis paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the…
Audit committee roles and responsibilities in two English public sector settings
Karim Hegazy, Anne StaffordThis paper aims to conduct a comparative study by examining the Audit Committee (AC) set-up, roles, responsibilities and developments in two distinct English public sector…
Does government ownership affect corporate governance and corporate disclosure?: Evidence from Saudi Arabia
Yaseen Al-Janadi, Rashidah Abdul Rahman, Abdulsamad AlazzaniThis paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD).
Corporate governance guidelines compliance and firm financial performance: Kenya listed companies
Erick Rading Outa, Nelson M. WaweruThis paper aims to examine the impact of compliance with corporate governance (CG) guidelines during the period 2002-2014 on firm financial performance and firm value of…
Audit committee and integrated reporting practice: does internal assurance matter?
Abdifatah Ahmed Haji, Mutalib AnifowoseThis paper aims to examine the role of the audit committee function as an internal assurance provider in the emerging integrated reporting (IR) practice. In particular, the…
Audit quality indicators: perceptions of junior-level auditors
Veena L. Brown, Jodi L. Gissel, Daniel Gordon NeelyIn an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou