Purpose: This study aims to examine the preference for earnings management (EM) strategies according to business strategies, namely, cost leadership strategies and differentiation strategies, Design/methodology/approach: This study analyzed 262 samples of manufacturing and service companies...

Purpose – The purpose of this paper is to investigate multinational corporations' (MNCs) voluntary practice of including corporate social and environmental disclosure (CSED) on their web sites and characteristics that inspire MNCs to be more accountable in this regard....

This survey examines the environmental awareness, current disclosure practices and problems associated with environmental accounting and reporting of twenty large and medium sized companies from the industrial sector in Bahrain. A review of literature from Western and Asia‐Pacific regions...

The purpose of this paper is to examine the factors influencing the level of environmental disclosure information from a sample of 45 Indian industrial listed companies in their websites. In order to explain the reasons for the disclosure of environmental information by the companies, legitimacy...

We report on a questionnaire survey of audit firms and listed companies in the Kingdom of Bahrain to investigate the perceptions on the issue of auditors' independence with regard to rendering non-audit services (NAS). Our survey results of auditors and client executives support the proposition...

In a rapidly changing information technology environment, accountants' organisational roles and skill requirements are also changing. This study examines the changing dimensions of accountants' roles and functions, using a survey of 36 companies in the Kingdom of Bahrain. We surveyed accountants...