Purpose – The purpose of this study is to examine the impact of multiple large ownership structure (MLS) and audit committee activity (ACA) on audit pricing for a sample of UK listed companies. Design/methodology/approach – One way analysis of variance (ANOVA) and cross sectional multiple...

Purpose – This paper aims to document the history of accounting development in Madagascar over the last century. It reports the development and important events that took place between 1900 until the twenty-first century and discusses its impact on the development of accounting systems and...

Purpose – This paper attempts to provide a critique of the Commitment to Africa report in an effort to understand how one large transnational corporation sees its role in the continent and to explain its social responsibility and its approach to citizenship. Design/methodology/approach – The...