CAMP PRIDE

To what extent corporate governance and CSR are converging in international business not only depends on views on corporate governance, but also on how CSR is framed within an MNE. As mentioned in the introduction, CSR is an elusive concept that, just as corporate governance, has been defined in many different ways. Nevertheless, there is some agreement that it involves...

Attribution Theory   Attribution theory will provide an explanation of how to determine the cause or motive of the person's behavior. This theory was directed to develop an explanation of the ways we judge people differently, depending on the meaning of what we associate to a particular behavior. This theory refers to how one explains the causes of the behavior of others...

in the recent case of an audit on the company, as Enron, WorldCom in the USA (Duska and Brenda, 2003) Kimia Farma and closure of Public Accounting Firm in Indonesia (www.bapepamlk.depkeu.go.id) becomes an great issue for the public accounting profession and formidable challenge to improve the image of the audit profession in providing quality audits. A good of Quality Audit...

Several empirical studies examine corporate financial reporting on the internet in different countries (e.g., Budi and Almilia 2008b, Pirchegger and Wagenhofer 1999; Ismail 2002; Wagenhofer 2003). Pirchegger and Wagenhofer (1999), and Ismail (2002) analyze internet use and the extent of financial disclosure on the internet. Budi and Almilia 2008 examine the use of bank websites...