1 - 6 of 6 articles
The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of...
The purpose of this paper, as an empirical investigation of a contingency theory, is to examine the relationship between technology (as a contingent variable) and management accounting system (MAS) characteristics on managerial performance. The main focus of this study is on the four information...
The purpose of this paper is to demonstrate a deeper understanding about the reasons behind difference in previous studies’ results in the field of audit quality determinants.Design/methodology/approachA meta-analysis method is employed in which 52 studies including 40 international studies from...
The purpose of this paper is to evaluate the effect between audit quality and risk taking on value creation.Design/methodology/approachPopulation under study is companies on the Jakarta Stock Exchange from 2004 to 2015. Considering the limitations, 145 companies studied in this research, which...
The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it.Design/methodology/approachSurvey method involving primary data from a census of 13 timber firms in Kumasi (Ghana) and...
PurposeThis study explores the relationship between institutional logics and workers’ agency in business organisations. The purpose of this paper is to explain management control in a complex setting of workers’ resistance and institutional multiplicity and complexity. Exploring the inherent...
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