This dissertation investigates the implementation of FRS 13 by UK non-financialcompanies, and assesses the impact of the Standard on both users and preparers of Annual Reports. The investigation involves (i) a content analysis of the reporting practices of companies on their derivatives usage...

This project involved a seven-year longitudinal case study of a Bank monitoring over time the changes in profit measurement and overhead allocation, product group profitability, benchmarking, customer profitability, budgeting and profitability/performance measures such as return on risk adjusted...

This study aims to extend and update the limited research on the audit expectations gap in Saudi Arabia by providing a more comprehensive analysis of the perceptions of auditors, preparers and users of the financial statements. Recent developments have been included in the context of this...

This doctoral thesis examines the role of risk in manufacturing and service organisations andinvestigates whether managers believe that they can reduce risk significantly by the use ofproven company procedures or other well-established techniques. It reviews the problemsraised by financial risk...

Purpose: Studies on Islamic calendar anomalies in financial markets tend to apply quantitative analysis to historic share prices. Surprisingly, there is a lack of research investigating whether the participants of such markets are aware of these anomalies and whether these anomalies affect...