...Sawsan Saadi Halbouni; Nada Obeid; Abeer Garbou Purpose This paper aims to investigate the role of corporate governance and information technology in fraud prevention and detection within the United Arab Emirates (UAE). Design/methodology/approach This study uses a survey of financial...

...Nabil Baydoun; William Maguire; Neal Ryan; Roger Willett Purpose The purpose of this paper is to draw together available data as a means of comparing the state of corporate governance in five countries; Kuwait, Bahrain, the United Arab Emirates, Qatar and Oman. This comparison provides a basis...

... Accounting standards United Arab Emirates © Emerald Group Publishing Limited 2009 (The Appendices follow overleaf.) Mostafa Kamal Hassan can be contacted at: mhassan@sharjah.ac.ae Institutional theorists add that in certain situations corporations adopt certain disclosure practices...

.../value The paper makes a contribution by identifying change factors within the various elements of the IS audit universe aiming to give practitioners insight about the state of the profession and its future directions. © Emerald Group Publishing Limited 2009 United Arab Emirates Internal...

... be contacted at: k.aljifri@uaeu.ac.ae © Emerald Group Publishing Limited 2007 Disclosure Annual reports Emerging markets United Arab Emirates Disclosure of information in corporate annual reports has attracted a number of researchers in both developed and developing countries...