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Auditor-client negotiations: Applying the dual concerns model in an emerging economy
(
Inderscience Enterprises Ltd.
, 2018 , Article)
Professional auditors and their clients often encounter situations in which they disagree on the treatment of certain accounting transactions. However, because each conflict often involves unique circumstances, the resolution ...
Corporate governance and voluntary risk and forward-looking disclosures
(
Emerald Group Publishing Ltd.
, 2018 , Article)
Purpose
The purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar.
Design/methodology/approach
The authors automatically measure levels of risk and ...