Table of contents
Effects of ethical context and Machiavellianism on attitudes toward earnings management in China
William E. Shafer, Zhihong WangThe purpose of this study is to investigate the effects of Chinese industry accountants' perceptions of the ethical context in their organization and Machiavellianism on attitudes…
2548
Political connections, corporate governance and audit fees in Malaysia
Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain, Kieran JamesThe purpose of this paper is to examine the relationship between political connection, corporate governance and audit fees in Malaysia. Specifically, it is argued that politically…
6112
Agency theory and managerial ownership: evidence from Malaysia
Mazlina Mustapha, Ayoib Che AhmadThe purpose of this paper is to investigate the effect of managerial ownership in relation to agency theory in the Malaysian business environment. In addition to examining the…
8076
Audit quality and accrual persistence: evidence from the pre‐ and post‐Sarbanes‐Oxley periods
Dennis Chambers, Jeff PayneThe purpose of this paper is two‐fold: first, to examine whether the quality of accruals, as measured by accrual persistence, improved in the post‐Sarbanes‐Oxley (SOX) period, and…
3004
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou