Description
Book SynopsisProduced annually, these essays and papers are published to increase the level of interest in the specific problems of accounting in emerging economies. The aim is to raise awareness of the real issues for emerging countries and not just to copy what is done in the industrialized nations
Table of ContentsAccounting and control in Gulf countries: information ethics - the role of moral intensity, A. Adhikari, A. Alshawaf; perceptions of auditors' independence: a regional study involving Saudi Arabia, Kuwait and United Arab Emirates, R.W. Rutledge, et al; the relationship between large stock and small stock returns in Kuwait, N.E. Al-Loughani; pricing the internal transfer of funds - evidence drawn from Islamic banking, T.E. Ahmed; enhancing cooperation between the Department of Accounting at The University of Bahrain and auditing firms - auditors' perceptions, H. Al-Bastaki, S. Ramadhan; management accounting practices in the GCC petrochemical companies - an exploratory study (K. Al-Khater, J. Innes. accounting and banking in Africa: economies of Sub-Saharan Africa and the historical cost accounting model - definition of the problem, C.I. Anyanwu; regulating banks in colonial Nigeria: the absence of accounts, C.U. Uche; audit markets in emerging economies - evidence from Nigeria, M.H. Taylor, D.T. Simon; an examination of internal audit in the Sudanese public sector, J.A. Brierley, et al; an empirical investigation of the development of accounting education and practice in Libya, and of strategies for enhancing accounting education and accounting practice in Libya. M.B. Mahmud, A. Russell. Accounting in South Asia: economic integration and accounting harmonization options in emerging markets - adopting the IASC model in ASEAN, S.M. Saudagaran, J.G. Diga; accounting education and training in ASEAN - the Western influence and the experience of Singapore, Malaysia, Indonesia and Brunei Darussalam, P.W. Senarath Yapa.
