While the traditional accounting model is widely believed to inadequatelyaccount for intangibles, managers can voluntarily provide information about them.Based on a sample of companies from East Asia, this thesis investigates the role ofvoluntary non-financial disclosure about intangibles in a...

We examine whether auditor independence is affected by the amount spent on non-audit services. Faster growth in non-audit fees and longer time periods over which non-audit services are purchased might reduce the auditor's independence from that client. Our results do not provide any support for...

Purpose – This paper aims to examine the influence of academics who are members of the profession on academic institutions. Design/methodology/approach – An analytic autoethnography of the influence of accounting academics who are members of the profession on South African universities,...

This paper examines the relation between acquirer (abnormal) returns and governance characteristics of the board of directors of the acquiring firm. The central question is: Are higher (acquirer) abnormal returns associated with ‘better’ board governance, having controlled for other...

type="main" <p>This paper examines the value relevance of earnings components where there is a mandatory requirement to report generally accepted accounting principles (GAAP) earnings and non-GAAP earnings, and where the items to be eliminated from GAAP earnings are defined in detail. The setting...</p>