Mary Ann McColl, Diane Davies, Peter M. Carlson, Jane Johnston et al.
Objective To present a new measure of community integration, the Community Integration Measure (CIM), and to offer preliminary information about its psychometric properties. Design Validation study. Setting Community. Participants Ninety-two participants placed in 3 subgroups (brain injury survivors...
Ataur Rahman Belal, Stuart Cooper
Graham Caithness, Rieko Osu, Paul M. Bays, Henry W. Chase et al.
An influential idea in human motor learning is that there is a consolidation period during which motor memories are transformed from a fragile to a permanent state, no longer susceptible to interference from new learning. The evidence supporting this idea comes from studies showing that the motor me...
Alan Jolis, Muhammad Yunus
(GB) has reversed conventional banking practice by removing the need for collateral and created a banking system based on mutual trust, accountability, participation and creativity. GB provides credit to the poorest of the poor in rural Bangladesh, without any collateral. At GB, credit is a cost eff...
Rani Hoitash, Udi Hoitash, Jean C. Bedard
This paper extends prior research on audit risk adjustment by examining the association of audit pricing with problems in internal control over financial reporting, disclosed under Sections 404 and 302 of the Sarbanes-Oxley Act [SOX]. While studies of auditors' responses to internal control risk pro...
Gerry Dickinson
Sudipta Bose, Habib Zaman Khan, Afzalur Rashid, Shajul Islam
Monir Mir, Abu Shiraz Rahaman
Purpose This paper seeks to evaluate the recent decision of the Bangladeshi Government and accounting profession to adopt international accounting standards (IASs). Design/methodology/approach The paper uses a variety of archival data and interviews with key actors, including preparers and users of ...
Hao Li, Xuan Zhang, Yang Zhao
Mohammad Badrul Muttakin, Arifur Khan, Nava Subramaniam
Purpose – This study aims to purport to investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) and the extent of corporate social responsibility (CSR) disclosures within a developing nation context. Design/methodology/approach – The d...
David Citron, Richard Taffler
Abstract This study explores the value of the audit report in the context of the going concern qualification (GCQ) decision along the joint dimensions of auditor competence and independence. Likelihood of company failure, auditor switch rates, the self-fulfilling prophecy argument and audit firm siz...
Abdulla ‐ Al Kafy, Abdullah-Al- Faisal, Md. Shahinoor Rahman, Muhaiminul Islam et al.
The intensity and formation of urban heat island (UHI) phenomena are closely related to land use/land cover (LULC) and land surface temperature (LST) change. The effect of UHI can be described quantitatively by urban thermal field variance index (UTFVI). For measuring urban health and ensuring susta...
Shahed Imam
Corporate Social Reporting (CSR) assumes that the companies are socially conscious to discharge their social obligations for the well being of the society. Now business enterprises are under pressure from stakeholders to report to them, as to what extent they have been successful in protecting their...
Shahzad Uddin, Trevor Hopper
Anup Chowdhury, Suman Chowdhury
Modigliani & Miller (1958) show the impact of debt-equity ratio on firm value in their capital structure theory. Economist and financial researchers have spent time to develop new thoughts around this theory. Despite their effort the Modigliani & Miller (MM) model is still in vague. In this paper at...