October 2021
Fair value accounting: Perspective on stewardship function
This paper reviews the existing and emerging perspectives on fair value accounting (FVA) in the context of the stewardship function of financial reporting. This study draws on diverse research threads and theoretical notions to advance a comprehensive assessment of existing FVA research in the context of the trade-off between decision-usefulness and the stewardship objective. By conducting a narrative literature review,...
October 2021
Corporate governance and economic sustainability reporting in Nigeria
Economic sustainability reporting enhances the financial strength of the company by meeting the diverse needs of stakeholders. Whereas, financial performance covers about 25% of the economic sustainability performance indicators as indicated in the GRI-4. To this extent, the study helps to fill this gap by considering the effect of corporate governance on economic sustainability reporting in quoted companies on Nigerian...
October 2021
Factors affecting the internal audit effectiveness in local government institutions in Ghana
The paper examines the factors that affect the effectiveness of internal auditing in local government institutions in Ghana. Questionnaires were administered to the Internal Audit staff and Audit Committee members of the Accra Metropolitan Assembly in the Greater Accra region. Factor analyses were used to answer the closed-ended questions whilst the open-ended type was analysed based on recurring themes. It was found...
October 2021
Corporate governance and voluntary disclosure: The case of listed firms on the Athens Stock Exchange
This paper explores the effect of corporate governance on voluntary disclosure. The investigation of the research question was based on hand-collected data from annual reports for a sample of 93 non-financial listed firms on the Athens Stock Exchange for 2017. Using several items to create a voluntary disclosure index, the authors investigate the arguments that ownership structure, board of directors (board) and audit...
October 2021
Employment dynamics and fiscal policy in ECOWAS: A panel data analysis
The study investigated the association between employment dynamics and fiscal policy in Economic Community of West African States (ECOWAS). The study focused on the 15 memberships of ECOWAS from 1990 to 2019. ?h? study made use of Keynes’ theory, from which a simple model was formed. The variables used in the model were employment, government expenditure, and tax revenue. ?ut?r?gr?ss?v? d?str?but?d l?g (?RDL) was...
October 2021
Board attributes and corporate tax avoidance: An explanatory mixed method investigation
The inherent financial and reputational risks in companies’ tax avoidance practices should be of great concern to members of the board of directors. However, studies on the relationship between the board’s attributes and corporate tax avoidance have documented mixed findings. Since these studies are predominantly quantitative, the present study uses a qualitative strand in providing explanations to the mixed...
November 2021
Impact of making tax digital on small businesses
Making Tax Digital (MTD), an initiative announced in 2015 by MP George Osborne in his autumn statement, brings with it the most impactful change to the UK tax administration for a generation. The Making Tax Digital vision aims to revolutionise the way businesses, landlords, individuals, and tax accountants interact with Her Majesty’s Revenue and Customs (HMRC). Making Tax Digital is intended to aid the...
November 2021
Study on the monitoring role of institutional investors in deterring accounting fraud
The topic about institutional investor being a monitoring role has been widely discussed but different results exist in previous empirical studies. Along with their progressively development, institutional investors are now playing more important role in Chinese capital market. Using samples from Chinese capital market, this paper collects fraud data and data of mutual funds’ ownership in listed firms between 2008...
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