Table of contents
The impact of control quality on the non-performing loans of Tunisian listed banks
Moufida Ben SaadaThis paper aims to explore the extent to which the control quality impacts non performing loans (NPLs) of Tunisian listed banks by integrating the guidelines of Circular No…
Exploring external auditors’ perceptions of the motivations behind management fraud in Egypt – a mixed methods approach
Rasha KassemThis paper aims to explore the perceptions of external auditors’ on the motivations behind management fraud, which could increase the likelihood of detecting financial reporting…
Determinants of tax audit effectiveness in Tanzania
Henry Chalu, Hassan MzeeThis paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax…
Could perverse incentives encourage financial services compliance and internal audit staff to ignore or engage in illegal behaviour?: The Malaysian case
Bryane Michael, Mark WilliamsThe purpose of this paper is to understand why managers, internal auditors and compliance staff (in financial firms specifically and using Malaysia as a concrete example) can want…
Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee
Lourens Erasmus, Philna CoetzeeThe purpose of this study is to determine the differences in perception of the key stakeholders on the drivers of internal audit effectiveness, namely, senior management and the…
Determinants of forward-looking disclosures in integrated reporting
Merve Kılıç, Cemil KuzeyThis paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures.
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou