The purpose of this paper is to examine the factors influencing the level of environmental disclosure information from a sample of 45 Indian industrial listed companies in their websites. In order to explain the reasons for the disclosure of environmental information by the companies, legitimacy...

We report on a questionnaire survey of audit firms and listed companies in the Kingdom of Bahrain to investigate the perceptions on the issue of auditors' independence with regard to rendering non-audit services (NAS). Our survey results of auditors and client executives support the proposition...

In a rapidly changing information technology environment, accountants' organisational roles and skill requirements are also changing. This study examines the changing dimensions of accountants' roles and functions, using a survey of 36 companies in the Kingdom of Bahrain. We surveyed accountants...

We report on a questionnaire survey of audit firms and listed companies in the Kingdom of Bahrain to investigate the perceptions on the issue of auditors' independence with regard to rendering non-audit services (NAS). Our survey results of auditors and client executives support the proposition...

In a rapidly changing information technology environment, accountants' organisational roles and skill requirements are also changing. This study examines the changing dimensions of accountants' roles and functions, using a survey of 36 companies in the Kingdom of Bahrain. We surveyed accountants...

This study investigates auditors' perceptions regarding audit evidence gathering techniques in the following areas: extent of use, reliability, average time spent and persuasiveness of the collected evidence. Additionally, the problems encountered by the auditors in using these techniques in the...

The performance measurement system (PMS) has been a salient research topic for many prominent researchers in the accounting and management areas. The performance measures in PMS which have mainly concentrated on the financial dimension, are insufficient for today's competitive business...

Zero Base Budgeting, as an innovative management control technique, is rising to prominence in India. Many enterprises are in the process of implementing it in order to enhance the financial productivity of their scarce resources and to eliminate wasteful expenditure. The present study is a...