Journal of Financial Reporting and Accounting: Volume 12 Issue 1

Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)

Ahmed Ebrahim, Bruce Bradford

This paper aims to study a preemption proposition for the compliance costs associated with stock option expensing under SFAS 123(R) by examining whether early adopters used their…

Abnormal audit delays, earnings quality and firm value in the USA

Sharad Asthana

This paper aims to address three questions: Does the abnormal delay in the audit process signal poor earnings quality? Is this information about earnings quality incremental to…

Mis-alignment between IT knowledge/skills importance and IT knowledge/skills integration level into the accounting curriculum in Egypt

Ayman M. Sabry Nokhal, Noor Azizi Ismail

This paper aims to investigate the alignment between the information technology (IT) knowledge/skills importance or required by the business environment and the IT…

Inflection points in the development of IAS 38

Nicoleta Maria Ienciu, Dumitru Matiş

– This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38.

Implications of Shariah on the voluntary disclosure of Indonesian listed companies

Peni Nugraheni, Hairul Azlan Anuar

The purpose of this paper is to investigate and compare the extent of voluntary disclosure in the annual reports of Shariah- and non–Shariah-compliant companies in Indonesia…