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Purpose – The purpose of this paper is to investigate individual or personal factors contributing to individual auditor differences in acceptance of dysfunctional audit behaviour (DAB). Dysfunctional behaviour and staff turnover are associated with decreased audit quality, and is characterised...
Purpose – The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from “score‐keeper” to a “value‐added” business partner. The...
Purpose – Accruals data reflect managers’ judgements and estimates. The purpose of this paper is to examine whether they provide users of accounts with additional insight into a firm's dividends beyond that conveyed by cash flows alone. Design/methodology/approach – The authors employ...
Purpose – The purpose of this paper is to examine the incentives for fixed asset revaluation. The motives that are investigated include firm size, fixed asset intensity, firm foreign operations and acquisitions, firm indebtedness and earnings management inclination. Design/methodology – The...
Purpose – The purpose of this paper is to measure the extent of corporate social and environmental disclosure (CSED) made by Indonesian listed companies in the Indonesia Stock Exchange (IDX) on their corporate web sites, and to investigate the relationship between the company’s environmental...
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