Purpose – Audit software and IT-based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current knowledge by focusing on...

Purpose – Prior studies provide mixed propositions on whether earnings levels or earnings changes provide the better explanatory power for variations of stock returns and whether the time-series behavior of earnings affects the value relevance of both earnings variables. This paper aims to...

Purpose – Electronic markets are known to be distinct from, and more efficient than, the conventional retail markets. The purpose of this paper is to examine the effect on pricing in relation to proximity to a culturally and socially significant peak shopping day and the moderating effects of...

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...

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....

Purpose – The purpose of this paper is to show that the consequences of terrorist attacks are beyond what is reported in the media. Equity investors can be adversely affected by these incidents. The authors' work justifies the war on terror. Design/methodology/approach – Using event study...

Purpose – The purpose of this paper is to examine whether portfolios comprising high-ranked corporate social performance (CSP) firms out/underperform portfolios comprised of low-ranked CSP firms. The authors employed a US sample covering the period 1998-2007. Design/methodology/approach – In...

Purpose – The purpose of this study is to investigate the relationship of weaknesses in IT-related internal controls to companies' overall financial performance and health. Design/methodology/approach – The study examines four accounting measures: liquidity, solvency, profitability, and...

Purpose – The purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial information; and second, to identify and test corporate governance factors that may be associated with voluntary taxonomy...

Purpose – The purpose of this paper is to test the relative strengths of efficiency and opportunistic considerations in making client auditor choice decisions in an emerging audit services market. The authors examine whether the degrees of foreign and institutional shareholdings, audit...