Purpose: Independent auditors play an important role in increasing the reliability of financial information by giving their professional opinion on the financial statements of business units. Therefore, the purpose of this study is to investigate the relationship between the audit adjustments...

Purpose: The purpose of this study is twofold (1) to establish the relationship between inventory management, managerial competence and financial performance and (2) to test whether inventory management mediates the relationship between managerial competence and financial performance....

Purpose: The purpose of this paper is to explore the perceived association between audit rotation (AR) and audit quality (AQ) using respondents from a sample of audit firms operating in a developing economy, the United Arab Emirates (UAE). The paper addresses the following research question:...

Purpose: The paper explores how the implementation of performance budgeting unfolds public managers' attention and responses to competing accountability demands over time. Design/methodology/approach: This is a longitudinal study of one Russian municipality's implementation of PB under central...

Purpose: This paper extends prior contingency-based management accounting research by building and empirically testing a theoretical model of contingency effects of supply chain integration (SCI) on the dimensions of management control system (MCS) and supply chain operational performance...

Purpose: The purpose of this study is to examine the effect of board characteristics on foreign equity ownership (FEO) in the listed public limited companies of Bangladesh. Design/methodology/approach: The study collected data from 418 annual reports of listed companies of Bangladesh for the...

Purpose: This paper examines the influence of investment opportunities on firm performance and evaluates corporate governance practices in the United Arab Emirates (UAE) to determine whether corporate governance quality moderates that influence. Design/methodology/approach: A fixed-effects...

Purpose: The purpose of this paper is to investigate the effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia. Design/methodology/approach: The effect of audit committee independence, board ethnicity and family ownership on corporate...

Purpose: Previous literature on the commercialisation of the audit profession has focused on the coercive force of macro-institutional structures. The purpose of this paper is to focus on the agency of individual auditors and examine their active construction of the commercial self in a Big...

Purpose: Cost behaviour literature is expanding its reach beyond developed economies; however, there is limited knowledge about its causes in emerging economies. This is an exploratory study of sticky costs behaviour determinants in Argentina, a country with periodic political and economic...