Purpose The purpose of this study is to explore the impact of corporate governance (CG) on
the corporate social responsibility (CSR) disclosures. This is done in the context of firms …

Accounting Information Systems (AISs) are fundamental for the recording of the accounting
transactions of any company and for the preparation of financial statements, as required by …

The purpose of this paper is to draw together available data as a means of comparing the
state of corporate governance in five countries; Kuwait, Bahrain, the United Arab Emirates …

With a population in excess of 370 million, the Arab nations constitute a significant and
growing region of the world. In an attempt to broaden our understanding of the business …

In view of the strong diffusion of International Financial Reporting Standards around the
globe, the application of International Financial Reporting Standards is not only of any one …

Despite a substantial move toward convergence between principles-based International
Financial Reporting Standards (IFRS) globally, there has been little research examining the …

In practice, the international accounting harmonization process faces cultural resistance in
the concrete situations of accounting reforms. We often tend to believe that this resistance is …

This study uses a quantitative methodology to explore the impact of contingency factors on
use of strategic management accounting techniques (SMA), and combined impact of SMA …

Purpose The purpose of this study is primarily conceptual, presenting the notion of a
polyphonic model as a tool for analyzing the interactions of diverse stakeholder voices in …

Purpose: In February 2012, the Saudi Organisation for Certified Public Accountants
(SOCPA) formally approved the transition to IFRS" through a Project for the Transition to …