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Despite a substantial move toward convergence between principles-based International Financial Reporting Standards (IFRS) globally, there has been little research examining the differences between national standards and IFRS. The purpose of this study is to investigate the differences between...
The recent financial crisis highlighted the importance of risk disclosures for investors and the wider society. We examined changes in risk disclosures in three UK-based construction companies before, during and after the financial crisis. The findings suggest that a crisis motivates a rise in...
We report that firms reversing impairments under IAS 36 are not more incentivized to engage in earnings management and do not actually engage in more earnings management than a control sample matched on size and industry. We observe that reversals are positively associated with stock market...
This study empirically examines how auditors view intangible assets that are recorded on the balance sheet. Intangible assets have been rising on corporate balance sheets and are growing in importance. In contrast to tangible assets, intangible assets pose unique challenges to auditors in terms...
This paper investigates whether corporate governance standard No. 3 that has been issued by Islamic Financial Services Board (IFSB-3) has improved corporate governance structure of firms listed in the Kuwait stock market. In addition, the paper investigates whether the influence of IFSB-3 on...
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