Issues

Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom

Leopold Bayerlein; Omar Al Farooque
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Firm size, disclosure and cost of equity capital

Zaini Embong; Norman Mohd‐Saleh; Mohamat Sabri Hassan
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Mutual fund selection criteria: evidence from Malaysia

Nurasyikin Jamaludin; Malcolm Smith; Paul Gerrans
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Audit exemption among SMEs in Malaysia

Norashikin Kamarudin; Zubaidah Zainal Abidin; Malcolm Smith
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The impact of social pressures, locus of control, and professional commitment on auditors’ judgment: Indonesian evidence

Damai Nasution; Ralf Östermark
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