The main purpose of this paper is to analyze the interactions between the external and internal mechanisms of governance and voluntary disclosure in the annual reports (external mechanism of governance) in the Tunisian emerging market. Our investigation is specifically about the study of the...

This paper presents the first results of a qualitative research about the organization of the Accounting Information Systems (AIS) of four companies operating in different contexts (two medium-sized and two large companies). Our study's main objective is to contribute to the understanding of the...

Even if in a typical organization, where applications are deployed within the organization’s perimeter, the “trust boundary” is mostly static and is monitored and controlled by the IT department; with the adoption of cloud services, the organization’s trust boundary will become dynamic...

This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the...

This study seeks insights into the determinants of the acceptance decision made by Tunisian auditors. Through measurement scales of the auditors’ perception of the decision‘s factors, the Factors Analysis highlights the decision‘s attributes. In our study, we used questionnaire surveys...

This research attempts to explore accounting academics and investors’ perception on the adequacy of the quality and quantity of disclosed information by Jordanian public shareholding companies listed on the Amman Stock Exchange (ASE). Jordanian Securities Depositary Center (JSDC) requires the...

The main purpose of this paper is to analyze the interactions between the external and internal mechanisms of governance and voluntary disclosure in the annual reports (external mechanism of governance) in the Tunisian emerging market. Our investigation is specifically about the study of the...

This study basically investigates the relationship between the financial performance and dividend payout among listed firms’ in Nigeria. It also looks at the relationship between ownership structure, size of firms and the dividend payouts. The annual reports for the period 2006-2010 were...

The ongoing global financial crisis underlined the urgent need of changing traditional executives compensation schemes. Governments and authorities reacted through regulation and standards, while professionals and academics have suggested several new pay mechanisms (e.g. deferred bonus). Given...

This paper seeks whether the voluntarily information disclosed by public companies listed on the TSE where the institutional blockholders possess the Direct Benefit of Control (DBC) is useful and relevant information as a proxy for presenting true financial picture. We assumed that the relevant...