Purpose – The purpose of this paper is to examine the extent to which the constructs of professionalism (Hall, 1968), rewards (Bartol, 1979) and job satisfaction (Stamps and Piedmonte, 1986; Hampton and Hampton, 2004) can be used as valid predictors of organizational commitment (Porter et al. ,...

Purpose – The purpose of this paper is to examine the effect of ownership structure and board composition on bank performance as measured by Tobin's Q and market to book value in Gulf Co-Operation Council (GCC) countries. Design/methodology/approach – A dataset of 58-listed banks of GCC...

Purpose – The purpose of this paper is to examine the impact of family ownership on firm performance. In particular the authors investigate whether family firms outperform non-family firms and whether first generation family firms perform better than second generation family firms in an...

Purpose – There is limited evidence on how differences in economic environments affect the demand for and supply of auditing. Research on audit pricing has mainly focused on large client markets in developed economies; in contrast, the purpose of this paper is to focus on the small client...

Purpose – The purpose of this paper is to examine the status of financial reporting on the internet by companies operating in an emerging economy, namely Jordan. Design/methodology/approach – The paper surveys 127 companies listed in the first market of Amman Stock Exchange (ASE) for the...

Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with...

Purpose – The purpose of this paper is to expand understanding of the determinants of adoption innovation in SME context by empirically examining the effect of corporate governance structure on manager's innovative behavior. This was done through exploring whether ownership structure affects...

Purpose – The purpose of this paper is to examine whether there is a firm-level corporate governance (CG) convergence in two emerging economies, namely Malaysia and Thailand in post-Asian financial crisis periods, and how the level of convergence is moderated by different firm-specific...