ISSN: 1321-7348
Online from: 1992
Subject Area: Accounting and Finance
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| 17042102 | Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom Leopold Bayerlein, Omar Al Farooque (pp. 93 - 118) Keywords: Accounting, Accounting standards, Australia, Bootstrapping significance test, Financial reporting, Harmonization, Hong Kong, IFRS, McNemar test, Split C-Index, United Kingdom Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (176kb) ] | Reprints & permissions |
| 17042108 | Firm size, disclosure and cost of equity capital Zaini Embong, Norman Mohd-Saleh, Mohamat Sabri Hassan (pp. 119 - 139) Keywords: Cost of equity, Disclosure, Equity capital, Financial accounting, Information asymmetry, Malaysia, Size Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (168kb) ] | Reprints & permissions |
| 17042110 | Mutual fund selection criteria: evidence from Malaysia Nurasyikin Jamaludin, Malcolm Smith, Paul Gerrans (pp. 140 - 151) Keywords: Malaysia, Mutual fund, Religion, Savings, Unit trusts Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (88kb) ] | Reprints & permissions |
| 17042113 | Audit exemption among SMEs in Malaysia Norashikin Kamarudin, Zubaidah Zainal Abidin, Malcolm Smith (pp. 152 - 162) Keywords: Audit, Audit exemption, Auditing, Malaysia, Small companies, Small to medium-sized enterprises, SMEs Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (89kb) ] | Reprints & permissions |
| 17042116 | The impact of social pressures, locus of control, and professional commitment on auditors’ judgment: Indonesian evidence Damai Nasution, Ralf Östermark (pp. 163 - 178) Keywords: Auditing, Auditor independence, Auditors, Auditors’ judgment, Culture, Ethical judgment, Indonesia, Locus of control, Professional commitment, Social pressures Article type: Research paper Please login | Abstract & purchase [ HTML & PDF (128kb) ] | Reprints & permissions |
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