...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...

... Group Publishing Limited 2009 Risk analysis Disclosure Accounting standards United Arab Emirates Other key institutional factors that may affect level of CRD by the UAE corporations are the UAE socio‐economic context, the UAE accountancy profession activities and the UAE regulatory...

.../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...

... disclosure (Healy and Palepu, 2001). Khaled Aljifri can 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...