Purpose – This paper examines the association between audit committee (AC) governance characteristics and their role effectiveness. Its objective is to contribute a more comprehensive model and new evidence from Australia that complements and extends recent studies from different country...

Purpose – The purpose of this paper is to investigate the perceptions of auditor independence between auditors, bank-loan officers, and financial analysts in Bahrain. Design/methodology/approach – This study examines the effect of 41 independence-enhancing and – threatening Factors on the...

Purpose – The purpose of this paper is to provide Australian evidence on both the extent and key determinants of discretionary disclosure in company annual reports of information about top executives' share rights, options and termination entitlement. Such information has value‐relevance to...

Purpose – This paper aims to investigate changes in corporate disclosures of labour‐related costs in financial statements arising from a change in the accounting regime from generally accepted accounting principles (GAAPs) to international financial reporting standards (IFRSs) in Australia....

In this study, proprietary cost theory is used as a basis to compute a disclosure index to investigate the effect of hedging strategies and investment growth opportunities on management's incentives to voluntarily disclose proprietary information relating to financial instruments. Using a sample...