We ascertain the impact of board oversight functions on the financial performance of listed companies. The study covers the entire 186 companies listed on the Nigeria stock exchange for a period of five years between 2010 and 2014. Three aspect of board oversight function which includes the...

It is very important for investors to get accurate and reliable information so that they can earn large amounts of revenue from decisions they make. However, in recent years, population growth, the expansion of the economy and the complexity of economic life have reduced the credibility of the...

Chaotic dynamics of today’s global business environment exert a tremendous pressure on professionals accounting judgment performance. A survey was mailed to Romanian professional accountants to examine their perception on accounting judgments and decisions. The results based on 531 valid...

The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders including regulators, investors and preparers. This paper examines the perceptions of Libyan Commercial Banks'...

Facing the digital era challenge, the accounting profession is implied in its renewal process aiming at responding in an adequate manner to the companies’ and society’s continuous changing requirements. The paper emphasizes the impact of the information technology on the accounting...

Today, there is virtually no legal system that does not enshrine collective bargaining – as the foundation of a balance of forces in the labour market. At each level it is conducted (international - European - national - sector - local - unit), it determines the way labour relations are...

This pitch research letter (PRL) applies the pitch template developed by Faff (2015, 2017) to an academic project on the impact of behavioral factors towards the adoption of mobile learning among higher education students in public and private universities of Pakistan. This template is helpful...

This paper applies Faff (2017)’s pitching template to an academic research topic in marketing. Specifically, I will provide a reflection on the use of this pitching template and encourage other academic researchers to utilize this template for their research topics.

Faff (2015; 2017) has introduced a very useful pitching research template for understanding academic literature and for formation of research ideas and concepts. This pitching research letter (PRL) applies Faff´s (2015; 2017) template to the example of a “reverse engineering” pitch in the field of...

The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or...