Table of contents
Comparison of propensity for carbon disclosure between developing and developed countries: A resource constraint perspective
Le Luo, Qingliang Tang, Yi‐Chen LanThe purpose of this paper is to investigate differences in voluntary carbon disclosure between developing and developed countries and the role of resource availability in…
7878
The value of executive director share ownership and discretionary accruals
Arifur Khan, Paul MatherThe purpose of this paper is to investigate the relation between the value of executive director share ownership and discretionary accruals.
1997
Audit quality and overvalued equity
Robert Houmes, Maggie Foley, Richard J. CebulaAudit quality studies document that accruals decrease when the audit firm is large, or the audit firm is an industry specialist, or the audit‐client tenure is long. The purpose of…
2999
Audit firm rotation and audit quality: evidence from academic research
David S. Jenkins, Thomas E. VermeerThe purpose of this paper is to provide a succinct overview of academic research that has examined audit firm rotation both in the USA and in other countries.
5904
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem