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Results 1 - 20 of 94  for All Library Resources

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1
The scope and limitations of external audit in detecting frauds in company’s operations
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Article
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The scope and limitations of external audit in detecting frauds in company’s operations

Journal of financial crime, 2021-08, Vol.28 (3), p.632-646 [Peer Reviewed Journal]

Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic. ;Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-11-2019-0155

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2
Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?
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Article
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Non-financial key performance indicators: what determines the differences in the quality and quantity of the disclosures?

Journal of applied accounting research, 2022-02, Vol.23 (1), p.139-162 [Peer Reviewed Journal]

Ewelina Zarzycka and Joanna Krasodomska ;Ewelina Zarzycka and Joanna Krasodomska. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-02-2021-0036

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3
How venture capitalists evaluate young innovative company patent portfolios: empirical evidence from Europe
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Article
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How venture capitalists evaluate young innovative company patent portfolios: empirical evidence from Europe

International journal of entrepreneurial behaviour & research, 2020-05, Vol.26 (4), p.695-721 [Peer Reviewed Journal]

Federico Caviggioli, Alessandra Colombelli, Antonio De Marco and Emilio Paolucci ;Federico Caviggioli, Alessandra Colombelli, Antonio De Marco and Emilio Paolucci. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1355-2554 ;EISSN: 1758-6534 ;DOI: 10.1108/IJEBR-10-2018-0692

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4
Audit expectation gap: a comprehensive literature review
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Article
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Audit expectation gap: a comprehensive literature review

AJAR (Asian Journal of Accounting Research) (Online), 2022-09, Vol.7 (3), p.308-319 [Peer Reviewed Journal]

Aluthgama Guruge Deepal and Ariyarathna Jayamaha ;Aluthgama Guruge Deepal and Ariyarathna Jayamaha. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2021-0202

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5
CEO overconfidence and financial reporting complexity: evidence from textual analysis
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Article
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CEO overconfidence and financial reporting complexity: evidence from textual analysis

Management decision, 2023, Vol.61 (13), p.356-385 [Peer Reviewed Journal]

Javad Rajabalizadeh ;Javad Rajabalizadeh. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0025-1747 ;EISSN: 1758-6070 ;DOI: 10.1108/MD-06-2023-1033

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6
Airports' public infrastructure and sources of inefficiency
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Article
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Airports' public infrastructure and sources of inefficiency

Journal of Economics, Finance and Administrative Science, 2023-01, Vol.28 (55), p.176-196 [Peer Reviewed Journal]

COPYRIGHT 2023 Universidad ESAN, Peru ;Ane Elixabete Ripoll-Zarraga. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-12-2021-0269

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7
Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia
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Article
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Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.116-126 [Peer Reviewed Journal]

Marziana Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab and Zuraidah Mohd Sanusi. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2022-0017

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8
Hedge fund activism and internal control weaknesses
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Article
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Hedge fund activism and internal control weaknesses

China Accounting and Finance Review, 2022-12, Vol.24 (4), p.426-444 [Peer Reviewed Journal]

EISSN: 2307-3055 ;DOI: 10.1108/CAFR-04-2022-0029

Digital Resources/Online E-Resources

9
Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors
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Article
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Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors

Meditari accountancy research, 2020-08, Vol.28 (5), p.833-862 [Peer Reviewed Journal]

Reiner Quick and Petra Inwinkl. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-10-2019-0597

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10
Valuation of financial reporting quality: is it an issue in the firm’s valuation?
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Article
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Valuation of financial reporting quality: is it an issue in the firm’s valuation?

AJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.387-399 [Peer Reviewed Journal]

Nur Fadjrih Asyik, Dian Agustia and Muchlis Muchlis. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-08-2022-0251

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11
Towards 2014/95/EU directive compliance: the case of Poland
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Article
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Towards 2014/95/EU directive compliance: the case of Poland

Sustainability accounting, management and policy journal (Print), 2021-08, Vol.12 (5), p.1052-1076 [Peer Reviewed Journal]

Łukasz Matuszak and Ewa Różańska. ;Łukasz Matuszak and Ewa Różańska. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2040-8021 ;EISSN: 2040-803X ;DOI: 10.1108/SAMPJ-02-2020-0042

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12
Key performance indicators disclosure in the context of the EU directive: when does stakeholder pressure matter?
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Article
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Key performance indicators disclosure in the context of the EU directive: when does stakeholder pressure matter?

Meditari accountancy research, 2021-12, Vol.29 (7), p.1-30 [Peer Reviewed Journal]

2020. This work is published under http://creativecommons.org/licences/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-05-2020-0876

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13
The contest for materiality. What counts as CSR?
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Article
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The contest for materiality. What counts as CSR?

Journal of applied accounting research, 2023-01, Vol.24 (1), p.134-148 [Peer Reviewed Journal]

Dirk Raith ;Dirk Raith. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-04-2022-0093

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14
The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable
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Article
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The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable

AJAR (Asian Journal of Accounting Research) (Online), 2018, Vol.3 (1), p.41-60 [Peer Reviewed Journal]

Mayang Mahrani and Noorlailie Soewarno ;Mayang Mahrani and Noorlailie Soewarno. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-06-2018-0008

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15
Emotional intelligence and fraud tendency: a survey of future accountants in Nigeria
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Article
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Emotional intelligence and fraud tendency: a survey of future accountants in Nigeria

European journal of management studies (Online), 2023-05, Vol.28 (1), p.3-22 [Peer Reviewed Journal]

Collins Sankay Oboh. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2183-4172 ;EISSN: 2635-2648 ;DOI: 10.1108/EJMS-05-2022-0038

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16
The moderating role of board diversity on the relationship between ownership structure and real earnings management
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Article
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The moderating role of board diversity on the relationship between ownership structure and real earnings management

AJAR (Asian Journal of Accounting Research) (Online), 2024-04, Vol.9 (2), p.98-115 [Peer Reviewed Journal]

Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;ISSN: 2459-9700 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0307

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17
Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh
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Article
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Independence and effectiveness of Shariah department officers to ensure Shariah compliance: evidence from Islamic banks in Bangladesh

AJAR (Asian Journal of Accounting Research) (Online), 2023-01, Vol.8 (1), p.15-26 [Peer Reviewed Journal]

Md. Kausar Alam, Mosab I. Tabash, Oli Ahad Thakur, Md. Mizanur Rahman, M. Naim Siddiquii and Safiqul Hasan ;Md. Kausar Alam, Mosab I. Tabash, Oli Ahad Thakur, Md. Mizanur Rahman, M. Naim Siddiquii and Safiqul Hasan. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-01-2022-0022

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18
The association between audit firm attributes and key audit matters readability
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Article
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The association between audit firm attributes and key audit matters readability

AJAR (Asian Journal of Accounting Research) (Online), 2023-11, Vol.8 (4), p.322-333 [Peer Reviewed Journal]

Norazian Hussin, Mohd Fairuz Md Salleh, Azlina Ahmad and Mohd Mohid Rahmat. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2022-0317

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19
Improvements or deteriorations? A bibliometric analysis of corporate governance and disclosure research (1990–2020)
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Article
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Improvements or deteriorations? A bibliometric analysis of corporate governance and disclosure research (1990–2020)

Journal of Business and Socio-economic Development, 2023-01, Vol.3 (2), p.118-133 [Peer Reviewed Journal]

Nana Adwoa Anokye Effah, Michael Asiedu and Octavia Ama Serwaa Otchere. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2635-1374 ;EISSN: 2635-1692 ;DOI: 10.1108/JBSED-10-2021-0142

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20
Do audit attributes impact earnings quality? Evidence from India
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Article
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Do audit attributes impact earnings quality? Evidence from India

AJAR (Asian Journal of Accounting Research) (Online), 2024-02, Vol.9 (1), p.25-34 [Peer Reviewed Journal]

Deepak Verma, Varun Dawar and Pankaj Chaudhary. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2459-9700 ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-12-2022-0428

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