Table of contents
Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption
Nirupika Liyanapathirana, Chris AkroydThis paper aims to understand how accountants in Sri Lanka perceive the effect of religiosity on ethical decision-making. Sri Lanka is a highly religious country, but it also has…
Employees’ perceptions and earnings benchmarks
Jung Eun “JP” Park, Yiding Wang, Sijing WeiEmployees, as internal stakeholders, not only play significant roles in a company’s operations but are also important users of a company’s financial information. However, prior…
Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors
Huu Cuong NguyenThis study aims to examine the levels of interim financial reporting (IR) disclosure by listed firms in the Asia-Pacific region and factors influencing these disclosure levels.
Money laundering and infrastructure quality: the moderating effect of the strength of auditing and reporting standards
Ines Amara, Imen Khelil, Anis El Ammari, Hichem KhlifThis paper aims to examine the association between money laundering and infrastructure quality and whether the strength of auditing and reporting standards (SARS) moderates this…
The impact of strategic emphasis on the readability of narrative information in annual reports
Minyoung Noh, Jimi ParkThis study aims to examine how a firm’s strategic emphasis on value appropriation over value creation is associated with the readability of narrative disclosures in annual reports.
Product market competition and audit fees: evidence from the Chinese manufacturing industry
Zhenbo Zhang, Yuxuan Zhang, Mengfan YanThis paper aims to explore the impact of product market competition (PMC) on companies’ investment in external auditing.
Graduate readiness for a professional career in accounting – an investigation of employers’ perspectives in Fiji
Sandhiya RoyThe purpose of this paper is to identify and gain recent insights into the extent to which skills expectation gap exists from the perspective of employers in a Pacific Island…
An analysis of the use of visual elements in workplace diversity disclosure
Mahmood Momin, Sabrina ChongThe purpose of this study is to examine how visual elements along with textual narratives are used to disclose workplace diversity-related information in corporate social and…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen