Corporations in India are under growing pressure from internal as well as external stakeholders to achieve corporate sustainability and consider the economic, environmental and social implications of their activities. Sustainability reporting is gaining momentum globally as an important...

In Tunisia, several financial and accounting reforms have focused on business management and development of financial communication. These reforms encourage the audit report to play an informational role for all users of financial statements. Comprehensibility of the report is a fundamental...

A good reputation can be lost in a minute. If something is not done, accountants and auditors may find themselves perceived by the public the way lobbyists and used car sales persons are. The accounting profession is not examining itself and taking responsibility for many of the problems that...

With the implementation of IFRS in Indian companies and cross-border mergers and acquisitions, audit committee forms an important element of corporate governance mechanisms interfacing both with the internal and external stakeholders. Accordingly it has a critical role to play in monitoring and...

Theoretically, the principal-agent problem can affect audit fees due to the need for an auditor to monitor the business entity. In fact, auditing has a place in the regulatory aspect of any system and has a wide range of applications from the highest level of state administration to the smallest...

This study analyzes the level of International Financial Reporting Standards (IFRS) compliance practice by the nonfinancial corporations from the different sectors, listed on the main market of Bursa Malaysia. It also analyzes the association between the level of IFRS compliance practice and...

According to the Companies Act, 1956, it is mandatory for every company in India to present its financial performance reports annually to its stakeholders. The information about non-financial matters relating to environment, governance and social performance are presented as Sustainability...

Universiti Malaysia Sarawak (UNIMAS) introduced a new program named Bachelor of Accountancy in September 2012. It would be interesting to find out what had influenced the students to accept the offer of accounting as a major. Thus, the objective of this study is to identify the factors related...

Based on the models developed by Ohlson (1995 and 1999), the paper examines the persistency, forecasting and valuation relevance of earning components (accruals and cash flows) for a period of 10 years using NSE midcap 50 companies. The empirical research which uses panel data analysis (fixed...

The relationship between capital structure and firm performance has received considerable attention in finance literature. This study examines the impact of capital structure on performance of some selected manufacturing companies in Nigeria using the annual data of five firms for a period of...