Examines budget planning; implementation and performance evaluation practices by utilizing a questionnaire survey of 54 medium and large sized companies located in Bahrain. Most of the companies prepare long‐range plans and operating budgets, and they follow a definite budget procedure and...

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...