1 - 3 of 3 articles
This paper analyzes accounting regulation in ASEAN countries in the context of the global and regional paradigms of accounting harmonization. It uses a comparative framework to highlight the similarities and differences in the regulatory environment of five ASEAN countries. The regional paradigm...
The use of graphs to disclose information in corporate annual reports represents a significant dimension in financial disclosure management. Surprisingly, no inter‐country comparative analysis of this area of voluntary disclosure has been conducted. This study compares the graphical reporting...
The contracting theory literature suggests that auditors’ pricing decisions reflect the efficacy of contracting arrangements in firms. Drawing a framework from this literature, we test empirically the simultaneous effect of six firm‐specific variables on external audit costs using 1988–1993 data...
Read and print from thousands of top scholarly journals.
Continue with Facebook
Log in with Microsoft
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.