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pro vyhledávání: '"Mohammad Istiaq Azim"'
Publikováno v:
Khulna University Studies. :363-370
Independence is the keystone of the audit profession; without independence, the users of financial statements would not be able to rely on the auditor’s report. Auditor independence in developing countries is important since the auditor by providin
Autor:
Shamsun Nahar, Mohammad Istiaq Azim
Publikováno v:
Journal of Accounting in Emerging Economies. 13:1-21
PurposeThe paper aims to provide insights into executives' perceptions of risk management disclosures and such disclosures' determinants. The paper extends the emerging literature by using institutional theories in the context of a developing country