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Abstract We examine the effect of non‐mandatory corporate governance practices on a comprehensive set of audit judgments.1 We provide initial evidence on how auditors respond to corporate governance in an institutional environment where corporate governance is not mandated by law. Based on the...
Abstract Prior management accounting studies on fairness perceptions have overlooked two important issues. First, no prior management accounting studies have investigated how procedural fairness, by itself, affects managers’ job satisfaction. Second, management accounting researchers have not...
Abstract This paper investigates the relationship between intellectual capital disclosure and corporate governance variables, controlling for other firm‐specific characteristics, for a sample of 100 UK listed firms. Intellectual capital disclosure is measured by a disclosure index score,...
Worldwide Financial Reporting – The Development and Future of Accounting Standards. George J. Benston, Michael Bromwich, Robert E. Litan and Alfred Wagenhofer. Oxford University Press (USA), 2006, vi and 326 pp. ISBN13: 978‐ 0–19–530583–8. £26.99. Financial Reporting and Global Capital Markets....
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