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Purpose – The purpose of this paper is to examine whether portfolios comprising high‐ranked corporate social performance (CSP) firms out/underperform portfolios comprised of low‐ranked CSP firms. The authors employed a US sample covering the period 1998‐2007. Design/methodology/approach – In the...
Purpose – The purpose of this paper is to investigate the extent to which Chinese firms voluntarily extend the standard XBRL taxonomy to disclose more detailed financial information; and second, to identify and test corporate governance factors that may be associated with voluntary taxonomy...
Purpose – The purpose of this paper is to examine the impact of corporate governance on auditor quality choice by IPO companies in an emerging market setting. It seeks to identify whether efficiency or opportunism is the driving force behind the choice of auditors in Bangladeshi firms going...
Purpose – Audit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current knowledge by focusing on...
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