...Adriana Silva; Susana Jorge; Lúcia Lima Rodrigues; Catarina Proença Purpose This study aims to analyze the impact of three perspectives of accounting enforcement (corporate governance, external audit and oversight system) on the quality of financial reporting. Design/methodology/approach...

...Iryna Alves; Bruno Gregório; Sofia M. Lourenço Purpose This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically...

..., the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession. Design/methodology/approach With the use of the Scopus database and a combination of accounting, reporting, auditing and technology...

... from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures. Design/methodology/approach The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised...

...Karim Hegazy; Mohamed Hegazy After the most extraordinary accounting scandals in history such as the Enron and WorldCom collapses, the issuance of the Sarbanes-Oxley Act (SOX) in the USA created a new setting to study and assess the effect of auditor industry specialization on audit quality...

...Kevin K. Jones; Richard L. Baskerville; Ram S. Sriram; Balasubramaniam Ramesh Purpose The purpose of this study is to show how the presence of change caused a shift in the roles and responsibilities of the internal audit function (IAF). Design/methodology/approach The methodological design...

...) should be limited to the auditing of accounts. Sutherland argues that the OAG’s programme of VFM audits harms representative democracy and has a negative influence on the central agencies that support the executive and coordinate across the range of government agencies and policies. This “skirmish...

... Behavioural research in accounting/auditing Globalization Social aspects of accounting Individual behaviour Social behaviour Accounting Auditing Research productivity refers to the research output produced by academics. It is commonly measured as the total number of publications by a researcher...

... Emerald Group Publishing Limited 2012 Balanced scorecard Management accounting Behavioural research Accounting Auditing Performance evaluation Decision making Management control systems Performance measurement Steve Salterio can be contacted at: ssalterio@business.queensu.ca...

...Janice Bell; Zahirul Hoque; Christina Chiang; Deryl Northcott Purpose The purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports. Design/methodology...

...Timothy J. Fogarty; John T. Rigsby Purpose Prior to the sudden collapse of large companies following the turn of the century and the implication that the auditing of these enterprises had failed, the large public accounting firms sought to re‐engineer the audit. A comprehension attempt to convert...

...Mohammad Azim Contact e-mail – mohammad.azim@unisa.edu.au DOI: 10.1108/18325910910987007 © Emerald Group Publishing Limited 2009 --> Performance monitoring Auditing Corporate governance Article Type: Doctoral research abstracts From: Journal of Accounting...

...Abdullah Al‐Beraidi; Tudor Rickards Purpose The purpose of this research is to investigate creativity within the context of a more regulated accounting functional area (audit and tax) and a less regulated non‐accounting functional area (consulting). Accordingly, this research aims at developing...