This study involved a multinational entity listed on the Malawi Stock Exchange which adopted IAS 29 – Financial Reporting in Hyperinflationary Economy emanating from its foreign operation. The results of this study indicate that it is a rare phenomenon for effects of hyperinflation of a...

The study of auditor client management negotiations dates back twenty years with the publication of the first analytical model of negotiations in 1991. However, that article made next to no impact until Gibbins, Salterio and their later collaborators began a research program on auditor-client...

Arguments are provided for why focus group methods should be used more frequently in accounting and information technology research as we broaden our views on accounting research. Focus group methods are particularly applicable in pursuing the study of emerging technology-driven phenomena in...

This study examines whether the sustainability of a firm’s tax strategy provides information about the persistence of a firm’s pre-tax earnings and earnings components. We also investigate whether investors are able to determine the sustainability of a firm’s tax strategy and use it as a...

We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...

This paper offers new findings about how audit fees vary around auditor dismissals and resignations. For dismissals, we find evidence of lower than normal fees before and after an auditor change, consistent with the view that both incumbent and successor auditors adjust fees downward to retain...

Fraud constitutes a significant problem for many organizations. Its effects range from monetary costs to reputational loss. With the added impetus of recent regulations, the implementation of an effective anti-fraud program is a priority for most companies. To establish the basis for the...

Assembling the right management team is a challenging and complex process in today’s global economy. The recent worldwide financial meltdown has simply underscored the importance of a far-sighted and balanced management organisation. The characteristics and composition of the management team...