The objectives of this study are to explore the causes of auditors’ fear of losing a client and to establish acceptable remedies according to practitioners in big audit firms in Botswana. A questionnaire was used to solicit the views of respondents, and descriptive statistics were computed....

The concept and legality of income smoothing is a much debated topic in the field of accounting. It is carried out to suit the requirements of a firm when it is to declare its financial results. There are many tools used by firms to smooth the income, and loss provision is one of them. Since it...

There are many applied approaches to corporate social reporting. They range from simple ‘narrative disclosures’ which provide nonfinancial qualitative information about social responsibilities discharged by the concerned company to ‘financial disclosures’ which provide financial or...

Generating complete and easy-to-understand information supported by a collaborative feedback mechanism and disseminating the same to the identified legitimate stakeholders through easily accessible channels of communication is the gateway of the reporting process that a behavioral inquest looks...

Value-added statements are gaining importance in today’s corporate world as another source of accounting disclosure of corporate results. In this study, value-added statements are prepared from the data obtained from the Port of Visakhapatnam, an emerging high-tech natural port on the coastal...

Indian automobile industry has come a long way from the era of the Ambassador car to Tata Manza. The industry is highly competitive with a number of global and Indian companies present today. It has been growing at a rate of around 18% per annum for the last five years. India is projected to be...

The expansion of the scope of private ownership through privatization of state-owned enterprises and decentralization has brought into focus the capital owners’ interests in strengthening the culture of accountability and in promoting information transparency of companies and other economic...

As an important index for measuring the value-creating ability of enterprises, Economic Value Added (EVA) proposed a new concept on profit of enterprises, which took the application efficiency of capital in a comprehensive way. Taking listed companies in Shandong Island blue economic zone, as...

Shareholders’ wealth has become an important concept among investors in the globalized economy. Investors who have a variety of options will be interested in evaluating the performance of corporate sector in terms of shareholders’ wealth before making any investments. Shareholders’ wealth...

Accounting is the lingua franca of business. In India, financial statements are guided by certain set of principles and concepts. In order to maintain uniformity, the accounting standards in India are issued by the Institute of Chartered Accountants of India (ICAI) in consultation with NACAS....