...Ahmed Imran Hunjra; Mahnoor Hanif; Rashid Mehmood; Loi Viet Nguyen Purpose The purpose of this paper is to investigate the impact of diversification, corporate governance and capital regulations on bank risk-taking in Asian emerging economies. Design/methodology/approach The authors applied...

... as their external auditors. Originality/value This is very first study on ICDISC in South Asia which explores the effect of enforcement and governance on ICDISC practices of firms. It also contributes toward the literature that the regulation on reporting of internal control can be effective in developing...

... The authors employed a qualitative research approach based on archival analysis and interview evidence. Findings Findings indicate that regulation‐based institutional norms explain the adoption of internal audit and the function's characteristics in Ethiopian organizations. Furthermore, innovative...

...Norashikin Ismail; Pauline Weetman We examine the extent of earnings management associated with meeting forecasts made in IPO prospectuses in a developing economy where government regulation requires a profit forecast but allows promoters to choose either (1) to provide a profit guarantee or (2...