Table of contents
Auditor independence: Shared meaning between the demand and supply sides of the audit services market?
Graeme WinesThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand…
Auditing and reporting in Europe: an analysis using country‐level data
Pran Krishansing BoolakyThis paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of…
Earnings management and board oversight: an international comparison
Habib Jouber, Hamadi FakhfakhThis paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate…
Determinants of corporate reporting on the internet: An analysis of companies listed on the Istanbul Stock Exchange (ISE)
Ali UyarThe primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting;…
Male and female auditors' overconfidence
Kris Hardies, Diane Breesch, Joël BransonThe purpose of this paper is to examine if there exists a gender difference in overconfidence within an auditor population. Studies outside the accounting domain have found that…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou