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Keywords: Accounting disclosures
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2024) 37 (1): 98–114.
Published: 06 February 2024
...Md Rezaul Karim; Mohammed Moin Uddin Reza; Samia Afrin Shetu Purpose This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh. Design/methodology/approach COVID-19-related...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2007) 20 (1): 37–46.
Published: 01 July 2007
...Seok Woo Jeong; Jinbae Kim; Sungsoo Yoon In Korea, a regulatory body can assign auditors to firms if they possess certain characteristics that cast doubt on auditor independence or the reliability of accounting disclosures. This paper investigates whether such mandatory assignment of auditors...
