Purpose – The purpose of this paper is to investigate the association between corporate ownership structures and audit fees paid to external auditors by Malaysian companies listed on Bursa Malaysia. This study focusses on the extent of the auditor’s reliance on the client’s internal...

Purpose – The purpose of this paper is to investigate the relationship between corporate performance and social and environmental disclosure for two African leading countries namely, South Africa (common law country) and Morocco (civil law country). Design/methodology/approach – The sample...

Purpose – The primary purpose of this paper is to investigate the motivations of earnings management in less-developed economy using Saudi listed companies. Design/methodology/approach – While numerous motivations for earnings management are proposed in the literature, many of these...

Purpose – The purpose of this paper is to examine the influence of accounting students’ attitude on their current knowledge enhancement intention and the moderating role of the learning environment on the attitude-intention relationship. The relationship between current knowledge enhancement...

Purpose – The purpose of this paper is to examine the comprehensiveness and determinants of internet reporting by publicly listed Caribbean companies. Design/methodology/approach – In total, 65 companies with common shares listed on one of the four Caribbean stock exchanges, were included in...

Purpose – The purpose of this paper is to examine the relationship of separation of cash flow rights (CFR) and control rights (CR) and debt policy of Malaysian listed family firms. Design/methodology/approach – The sample of this study consists of 256 observations from companies listed in...

Purpose – The purpose of this paper is to investigate the degree of corporate financial distress (DOFD) and relationship between ownership structure and the DOFD in China. Design/methodology/approach – The authors estimate the DOFD across a sample of 378 Chinese-listed companies that got...

Purpose – Earlier studies have found that the country characteristics play important role in measuring the corporate transparency. The purpose of this paper is to examine whether the firm-level determinants play an important role in corporate transparency measured as the quality of disclosed...

Purpose – Being a developing nation with huge opportunity of growth prospects the assessment of valuation models becomes important to have a more realistic value estimate. The purpose of this paper is to empirically examine the comparative accuracy and explanatory performance of discounted...

Purpose – The purpose of this paper is to examine the impact of corporate governance and ownership structure attributes on firm performance following the revised code on corporate governance in Malaysia. The study presents a longitudinal assessment of the compliance and implications of the...