Purpose – The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from “score‐keeper” to a “value‐added” business partner. The...

Purpose – The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed companies. Design/methodology/approach – One way analysis of variance (ANOVA) and cross sectional multiple...

Purpose – The purpose of this paper is to investigate as to whether post‐Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices and, if so, the major factors that influence such voluntary CG disclosure...

Purpose – The purpose of this study is to examine the impact of corporate governance mechanisms on corporate financial decisions in one of the emerging economies, United Arab Emirates (UAE). In particular, the paper examines the degree to which internal corporate governance mechanisms and an...

Purpose – The purpose of this research paper is to investigate the role of corporate governance in earnings management behaviour by US listed banks during the era of the Sarbanes‐Oxley Act (2003‐2008). Design/methodology/approach – The paper examines the issue of accounting quality and...

Purpose – The purpose of this paper is to investigate the determinants of the frequency of board meetings as an index for board activity including their monitoring role. Design/methodology/approach – The research sample is composed of 120 UK firms based on their market capitalization for the...

Purpose – The purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance. Design/methodology/approach – The paper uses responses from 782 US Chief Audit Executives (CAEs) in...

Purpose – Electronic filing (e‐filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e‐filing targets increase the interaction between taxpayers, tax agents and...

Purpose – Focusing on how performance management systems support control, this article seeks to provide two “next‐generation” performance scorecards – the Performance Wheel, suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique...

Purpose – The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision‐making, control and performance evaluation. Design/methodology/approach – An empirical survey via questionnaires was conducted on a sample of 100 leading hotels...