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Purpose – The purpose of this paper is to empirically investigate the influence of several firm‐specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54 financial and...
Purpose – The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement. Design/methodology/approach – This paper empirically tested the accuracy of the cash from operations reported by Canadian non‐financial...
Purpose – The purpose of this paper is to assess the quality of doctoral programs in terms of their faculty auditing research output as well as their effectiveness in training future auditing faculty. Design/methodology/approach – This paper presents a retrospective analysis of auditing research...
Purpose – The main purposes of this paper are to provide evidence about corporate failure diagnosis in SMEs, identify the predictor variables that enhance the accuracy of the corporate failure diagnosis models, and perform comparative analysis of the proposed models with the existing literature....
Purpose – The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese publicly listed firms around the asset bubble burst in 1990....
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