Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 57 for “"HF5601 Accounting"”.
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An investigation into the Auditing Profession Regulatory Framework and the factors influencing the adoption of ISAs in the Libyan context
Accounting information for decision making needs to be reliable, unless the information is audited, it cannot be regarded as reliable. Therefore, although extensive research in the area of accounting in general, and auditing in particular, has been conducted in the developed countries, similar …
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Towards a Political Economy of Corporate Governance: A Critical Realist Analysis
Corporate governance (CG) has attracted much interest in research and policy reforms worldwide following recent financial crisis and subsequent bailouts of banks and other financial institutions. Despite this surge in CG research, the extant CG literature is reportedly weak in terms of empirical …
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Management Accounting Change in the Saudi Public Health Sector: A Neo-Institutional Perspective
… investigated and analysed why and how Management Accounting (MA) has contributed, at the institutional level, to improving Health Care Quality (HCQ) within the Saudi Arabian Public Health Sector (SAPHS). Analysing these developments as a form of change consistent with the dynamics found in the …
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Institutional determinants of mandatory disclosure in annual reports of Nigerian listed companies
… of Nigerian listed companies. It argues that accounting standards provide the definition of legitimate methods for use in presenting financial statements, and the level of mandatory disclosure reveals organisational commitment to these standards. The thesis uses the Oliver (1991) and Greenwood …
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The Effect of IFRS and SOX-like Regulations on Earnings Management in East Asian Countries
… and development expenses. In short, changes in accounting standards and regulations contribute to some decline in earnings management in Asian countries. The institutional factors still negatively affect accounting quality in this region after many years of the changes.
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Accounting Quality under IFRS: The Effect of Country-Specific Factors
… investigate how country-specific factors shape accounting quality under IFRS across 23 countries between 2007 and 2010, the global financial crisis period. This is the first study to examine the effect of country-specific factors, using recent indicators, on both accruals and real earnings …
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The Emergence of Sustainability Reporting in Pakistan – The Institutional Logics Perspective
… mainly by the leading corporates, professional accounting bodies, non-governmental organisations and consultants. These actors through different events (e.g. award ceremonies, conferences, seminars and workshops) are involved in the institutional work for shaping SR. Organisational analysis …
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The adoption of IFRS in Poland: an institutional approach
… step towards greater global harmonisation of accounting leading to better comparability and uniformity of financial statements (Deloitte Touche Tohmatsu, 2005). However, prior literature suggests that there are significant national differences in de facto application of the international …
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The usefulness of fair value: the users' views within the context of the conceptual framework for financial reporting
The International Accounting Standards Board (IASB) defines the objective of financial reporting as the provision of information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of financial sector organisations. The current research …
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Accountability in the Thai public sector
The objectives of the thesis are: (1) to contribute to the literature on the issue of accountability in public sector organisations in a developing country; and (2) to explore the relationship between accountability theory and accountability aspects implemented and reflected in a developing …
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Accounting conservatism, earnings components and accounting losses
This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further …
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Influences on the harmonisation of accounting and disclosure in Cameroon
Pressures for the harmonisation of accounting practice in Cameroon arose out of UDEAC Acts which had already been incorporated into Cameroon law and required all companies in the Anglophone and Francophone provinces of the country to adopt the OCAM Plan, a variant of the continental European …
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The Environmental Management Accounting Control as a Practice
… takes many forms, e.g. environmental reporting, accounting innovations, and implementation of certain environmental management systems. As environmental engagements in accounting literature have existed since the 1970s, the knowledge that helps the undertaking of such environmental engagements is …
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The Voice Behind The Veil: Working Experiences of Saudi Female Accountants
… women into, and career development within, the accounting profession.
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Post-Acquisition Management Accounting and Control Systems in an Islamic Bank: An Institutional Logics Perspective.
This thesis seeks to understand Management Accounting and Control Systems (MACS) in an Islamic bank after it had been acquired by a conventional bank in Kuwait. In particular, there was a concern of losing the religious identity and legitimacy in the Islamic bank, in respect to the stakeholders …
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Strategy and Business Model Disclosure in Corporate Annual Reports: A Study of UK Listed Companies
The UK Companies Act 2006 has made it a legal requirement for companies, since October 2013, to disclose their 'Strategy' and 'Business Model' as part of their annual report. The Act, however, does not define what is meant by the two terms. This means that the content of the disclosure remains at …
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Corporate Narrative Disclosures in Saudi Arabia
This study aims to investigate narrative disclosures in corporate annual reports in developing economies, using Saudi Arabia as an example. The primary objective is to understand which institutional factors—including regulation and socio-political and religious contexts—influence narrative …
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Management Accounting Control and Managerial Bullying: Economic, Social, and Political Dynamics in Bangladesh RMG Sector
… revisits the behavioural aspect of management accounting control (MAC) that has remained mostly unexplored over the last four decades. In particular, this study investigates; how managers and supervisors use accounting technologies and other management control mechanisms (MCMs) to intentionally …
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