A single set of accounting standards is considered the path to achieving accounting convergence globally. Given the important role that formal harmonization/convergence plays in the accounting profession and global capital markets, this study focuses on the methods and methodology for the...

Purpose – The purpose of this paper is to investigate the perceptions of the roles, responsibilities and basic characteristics of audit committees (ACs) in the current business environment in China, from the perspectives of investors/creditors, independent directors (AC members), company...

This study designed new quality scales to measure 2 prevention-appraisal-failure constructs, (1) product quality's strategic importance construct and (2) nonfinancial/financial disclosure constructs. Three of these scales exhibited consistently uniform dimensionality results, loading patterns,...