Table of contents
Implications of the IFRS goodwill accounting treatment
Graeme Wines, Ron Dagwell, Carolyn WindsorThis paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the…
The determinants of forward‐looking information in annual reports of UAE companies
Khaled Aljifri, Khaled HussaineyThis paper aims to empirically explore the underlying factors that may affect the extent to which forward‐looking information is disclosed.
CEO image, NAS and risk assessment
Govind S. Iyer, Philip M.J. ReckersThe purpose of this paper is to examine the interactive effect of the provision of non‐audit services (NAS) and auditors' perceptions of management integrity on assessments of…
Perceived environmental uncertainty, supply chain purchasing strategy, and use of MAS information: An empirical study of Finnish firms
Adebayo Agbejule, Ashley BurrowesThe purpose of this paper is to investigate the relationship between perceived environmental uncertainty (PEU), supplier development (SUD) and the use of broad scope management…
Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education
Beverley Jackling, Barry J. Cooper, Philomena Leung, Steven DellaportasGiven the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the profession…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou