... committees Discretionary accruals Audit fees Australia We examine the association between the existence of a risk committee (RC) in a firm and the quality of financial reporting. Further, we investigate whether having an RC affects audit pricing. The reliability of corporate governance (CG...

... amended it in February 2008. CPA Australia, the Institute of Chartered Accountants in Australia, and the Institute of Public Accountants are all members of the APESB (www.apesb.org.au /). The members of those accounting professional bodies must comply with APES 110 (APEX 110, 1.2, and 1.3...

... methodological shortcomings in the prior harmonisation literature through the introduction of two newly developed significance assessment methodologies. Design/methodology/approach The influence of the mandatory IFRS adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT...

... is not significantly related to student's performance on the final examination. H6. Entry path is not significantly related to student's performance on the final examination. Australia Undergraduates Computer based learning Accounting education Computerised consolidated accounting package...

... Australia and Belgium tended to be more individualistic in their learning and were more willing to learn by doing, while Japanese students do not prefer to learn by doing, but prefer learning by watching. Originality/value The results might be of interest to accounting educators to assist them...

... relatively objectively (Jones and Shoemaker, 1994). Australia Manufacturing industries Narratives Disclosure Corporate narratives Content analysis Readability Discretionary narrative disclosures provide a means for companies to voluntarily report through formal or informal channels...

...@ecu.edu.au © Emerald Group Publishing Limited 2011 Australia Manufacturing industries Corporate governance Financial performance Conservatism Earnings per share Over the years, many studies have developed corporate failure prediction models based on Altman's model, most notably...

...Kieran James; Chris Tolliday; Rex Walsh Purpose The purpose of this paper is to review the cancellation of Australia's National Soccer League (NSL) competition and its replacement in 2004 with the corporatist A‐League which is based on the North American model of “one team one city”, no promotion...

... the need for Australian regulators to consider more explicit guidelines or mandatory requirements. Greg Tower can be contacted at: G.Tower@curtin.edu.au © Emerald Group Publishing Limited 2011 Management ratios Disclosure Australia This study offers a unique perspective...

... limitations/implications The paper focuses on the tax profession in Western Australia, so the outcomes may not be generalisable elsewhere in either Australia or the rest of the Asia‐Pacific region. Practical implications There was a significant difference between the two groups with regard to “loophole...

... exam: H1. The performance of students subject to the two‐hour workshop teaching structure will be higher than those students subjected to the one‐hour workshop teaching structure. Learning Teaching Students Management accounting Accounting education Australia...

... that an undergraduate accounting curriculum in Australia has on developing students' self‐efficacy of generic skills. Tertiary educators, by revamping current accounting programs, will assist future graduates develop a full range of generic skills that are necessary for them to compete in today's competitive accounting...

...Haslinda Yusoff; Glen Lehman Purpose The purpose of this paper is to understand the motives behind corporate environmental reporting in Malaysia and Australia from an alternative perspective, i.e. through semiotics. Design/methodology/approach Reviews are made on the annual reports of the top...

...M.R. Mathews; Alan Sangster Purpose The purpose of this paper is to provide a comparative description of performance evaluation schemes in the UK, Australia and New Zealand. Design/methodology/approach The main content of the paper is a description of the Research Assessment Exercise (RAE...

.... Design/methodology/approach Using the full population from Australia's largest state, New South Wales (NSW), the annual reports of all local councils were analysed over a seven‐year period. In addition, interviews were conducted with a sample of councils representing all geographical areas of the state...

...Nick Sciulli; Robert Sims Purpose In Australia, the public sector represents a significant component of the Australian economy and is a major employer across all states and territories. A constant stream of public sector management reforms has occurred over the last decade. These reforms include...

... 2008 Assets management Accounting Financial reporting Australia This paper considers accounting for infrastructure assets (IAs) using the accrual accounting method. A report, Facing the Renewal Challenge (Burns et al., 1998, p. 1), revealed some startling statistics...

... to the usefulness and credibility of Australia's system of financial reporting and regulation. NAB acknowledged these failures in its risk and control framework, deficiencies in the governance structures, and an aggressive, risk‐taking “performance culture” (Australian Prudential Regulation Authority, 2004b , p...

... Accounting standards Australia The motivation of the directors and executive management, as financial statement preparers, to disclose financial instrument information has largely been explained in recent literature by using agency theory arguments that many determinants of disclosure patterns...

... of a study of 550 students enrolled in an undergraduate accounting program at a multi‐campus university in Victoria, Australia, which used Biggs' study process questionnaire (SPQ) to assess the approaches to learning utilised by local and Chinese students. Findings The results showed that, while...