Purpose – The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the benefits to financial statement users from receiving “higher quality” IFRS-based information...

Purpose – The purpose of this paper is to investigate the perceptions of auditor independence between auditors, bank-loan officers, and financial analysts in Bahrain. Design/methodology/approach – This study examines the effect of 41 independence-enhancing and – threatening Factors on the...

Purpose – Taking a cognitive perspective of internal auditor independence, the purpose of this study is to develop measures for the concepts of commitment to independence, role conflict and role ambiguity in the context of the internal auditor's work environment, in order to provide evidence...

In this study, proprietary cost theory is used as a basis to compute a disclosure index to investigate the effect of hedging strategies and investment growth opportunities on management's incentives to voluntarily disclose proprietary information relating to financial instruments. Using a sample...