Purpose – There are three main purposes of this study which are: first, to review the literature on audit report lag (ARL) and its determinants; second, to measure the extent of ARL in a developing country, Egypt; and third, to empirically examine the impact of corporate governance (CG)...

Purpose – The purpose of this paper is to examine modelling issues in the research of the relationship between audit and non‐audit fees by comparing the outcome of a single‐equation model of fees to the results of simultaneous equation model (SEM) of these interactions for a sample of UK...

Purpose – The purpose of this paper is to determine if there is a level of agreement among accounting academics, auditors, and forensic accountants that the current environmental framework created by regulatory and standard setting bodies appears to require a merger of common ground between...

Purpose – The main purpose of this paper is to examine whether the source of an expectation of finding deficiencies – the audit committee, the chief executive officer, or the internal auditor's own assessment – affects the time budgeted by internal auditors for that audit area....

Purpose – The purpose of this paper is to constitute and test a framework of factors that might affect auditors' perceptions of the work needed to audit internet‐based financial reports (IBFR). Design/methodology/approach – The paper conducts a questionnaire on practicing auditors from...

Purpose – Sector‐specific guidelines have often been suggested as the way to encourage corporate social disclosure. The purpose of this research is to determine the extent to which disclosure in published annual reports of organisations within the financial services sector complies with...

Purpose – The purpose of this paper is to analyse CSR reporting in large Finnish listed companies, focusing on the following questions: what kinds of motives and objectives appear behind CSR reporting, what kinds of documents are used in CSR reporting, and what kind of information related...

Purpose – The purpose of this paper is to discuss the interrelationship between corporate income tax (CIT) and corporate social responsibility (CSR) within the international framework of the European Union (EU). Design/methodology/approach – The theoretical framework of the paper is based on...

Purpose – The purpose of this paper is to introduce a long‐time report evaluation project of the Institute for Ecological Economy Research (IÖW) and the business network “future – verantwortung unternehmen ”. Design/methodology/approach – On a regular basis, the...