Chapter 1: Auditor stress within audit firms: A multiple case-study perspectives evidence from Tunisia -- Chapter 2: Tax awareness and Tax education in The UAE -- Chapter 3: Empirical Analysis of consumption Function: case of study of the UAE -- Chapter 4: The relationship of corporate tax...

Purpose – The purpose of this paper is to meta‐analyze the results of 22 empirical studies that examine the relationship between voluntary disclosure and cost of equity capital. The authors examine whether differences in results are attributable to moderating effects related to disclosure...

Purpose – The purpose of this paper is to meta-analyze the results of 22 empirical studies that examine the relationship between voluntary disclosure and cost of equity capital. The authors examine whether differences in results are attributable to moderating effects related to disclosure...

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...