Table of contents
Do high and low‐ranked sustainability stocks perform differently?
Darren D. Lee, Robert W. Faff, Saphira A.C. RekkerThe purpose of this paper is to examine whether portfolios comprising high‐ranked corporate social performance (CSP) firms out/underperform portfolios comprised of low‐ranked CSP…
2305
Who extends the extensible?: The effects of corporate governance on XBRL taxonomy extensions in China
Yanchao Rao, Ken Guo, Jing HouThe purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial information; and…
828
Impact of board ownership, CEO‐Chair duality and foreign equity participation on auditor quality choice of IPO companies: Evidence from an emerging market
A.K.M. Waresul Karim, Tony van Zijl, Sabur MollahThe purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether…
1784
An analysis of attributes that impact adoption of audit software: An empirical study in Saudi Arabia
Muhammad A. Razi, Haider H. MadaniAudit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the…
1493
ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker