Published in Review of Business, Accounting & Finance
Purpose: To examine and explore Factors and Benefits motivating Libya’s decision to adopt International Financial Reporting Standards (IFRS). Design/methodology/approach: This study has adopted a quantitative method, using a questionnaire to gather data and utilising SPSS to analyse this data. Findings: The results of this study demonstrated ...
Published in Review of Business, Accounting & Finance
Purpose: This paper is to provide valuable notes for internal auditors. We know that corporate governance is about the way in which boards oversee the running of an organisation, and how board members are in turn accountable to the organisation’s stakeholders. This has implications for the organisation’s behaviour towards its employees, shareholder...
Published in Review of Business, Accounting & Finance
Purpose: This paper is to enhance our understanding of fraudulent behaviour, happening in corporate organisations. Design/methodology/approach: The discussion in this paper is based on our empirical studies, in which the underlying logics are adopted based on fraud triangle theory. Findings: Fraud is a serious issue that could bring down a ...
Published in Review of Business, Accounting & Finance
Purpose: The objective of this paper is to explore the board of director’s influence on company fiscal presentation in the United Kingdom. Design/methodology/approach: The model of the analysis comprises 20 corporations registered within London Stock Exchange in FTSE-100 during the 2009-2015 periods having a sum of 140 remarks. Findings: The ...
Published in Review of Business, Accounting & Finance
Purpose: The purpose of the study is to investigate the supposed role of corporate governance in reducing and detecting the level of incidence of fraud. Design/methodology/approach: study applied a qualitative method approach which uses a case study to congregate data and compare Denmark with Malaysia to analyse the data. Findings: The study ...
