... of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports. Findings The results indicate that audit committee characteristics...

.... Design/methodology/approach The study uses a survey of 143 financial statement preparers engaged in implementing AASB 15. Findings The results reveal significant variation in the approach to, and progress in, implementing AASB 15. Research limitations/implications The study provides evidence...

... the findings of the literature by assessing the extent to which RPE is used at lower organisational levels. Design/methodology/approach This study uses a purpose-developed survey to gather data from 325 business unit managers. Findings This study finds that RPE is used to a great extent...