Journal of Financial Reporting and Accounting: Volume 8 Issue 1

Contingency factors influencing the availability of internal intellectual capital information

Ching Choo Huang, Michael Tayles, Robert Luther

The purpose of this paper is to explore several contingency variables, namely environmental uncertainty, business strategy, technological advancement, market to book ratio, size…

Comparisons on selected ratios between IFRS and US GAAP companies

Da‐Hsien Bao, Jooh Lee, George Romeo

The purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development…

Voluntary disclosure by Shariah approved companies: an exploratory study

A.A. Ousama, A.H. Fatima

The purpose of this paper is to investigate the extent of voluntary disclosure (EVD) (i.e. overall, conventional, and Islamic disclosure) in the annual reports of Shariah Approved…

Knowledge of ethics, perceived ethical problems and ethical judgments

Maheran Zakaria, Hasnah Haron, Ishak Ismail

The paper aims to investigate: the influence of knowledge of ethics (KOE) on auditors' perceived ethical problems (PEB); the influence of PEB on ethical judgments (EJ); and the…

Measuring the impact of research

Rebecca Marsh