Showing 1 - 10 of 10
This paper investigates whether the quality of a firm’s corporate governance disclosures are inversely related to its assessed default risk. It is expected that high reported standards of corporate governance will reduce the assessment of a company’s default risk by lenders, underwriters and...
Persistent link: https://www.econbiz.de/10009479744
As a result of apparent variations in the social, political and economic context of countries, accounting … professionalization takes diverse forms and passes through varied challenges in different countries. While accounting professionalization … relatively limited. This paper examines the accounting professionalization process in the context of alternating politico …
Persistent link: https://www.econbiz.de/10009479885
Information Technology Governance has become increasingly important as countries across the world establish legislation and guidelines on the responsibilities of Boards of Directors (Boards) for ITG within organizations. As a result of organizational dependence on Information Technology (IT),...
Persistent link: https://www.econbiz.de/10009481369
This paper investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand … accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have … become important institutions in world affairs but accounting research has not developed significant interest in their …
Persistent link: https://www.econbiz.de/10009457907
Scottish salmon farming industry. Initially motivated by an expectation that the use of environmental accounting would be … research, a key issue in the case was the absence of environmental accounting in guiding the decision. …
Persistent link: https://www.econbiz.de/10009459535
Legitimacy and stakeholder theories have been prominently used in sustainability accounting research to offer critical … altogether or consider it from a purely business and individual strategic and accounting perspective. …
Persistent link: https://www.econbiz.de/10009481691
increase the research productivity of higher education institutions. Such mechanisms have put pressure on accounting academics … accounting graduates leading to increased teaching loads.These developments make it timely to investigate the factors that affect … the research productivity of accounting academics. The research reported upon in this paper undertook a meta-analysis of …
Persistent link: https://www.econbiz.de/10009484321
This paper is one of a set of two that report upon a meta-analysis of international studies from accounting and related … accounting academics. These themes operate within a context with two others. …
Persistent link: https://www.econbiz.de/10009484322
has investigated the duality of engineering and accounting aspects, in a statistical setting. Our approach is conceptual …
Persistent link: https://www.econbiz.de/10009484353
Purpose Change in CSR in annual reports before and after a major environmental incident in 2006 is investigated.Design/Methodology/Approach Content analysis adopting words was undertaken (2004 to 2008) of annual reports of the incident company and a sample of 130 ASX listed companies drawn from...
Persistent link: https://www.econbiz.de/10009484358