...Thereza Raquel Sales de Aguiar; Shamima Haque; Laura McCann Purpose This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective. Design/methodology/approach This study conducts a meta-analysis...

...José Luís Martins; Carlos Santos Purpose This paper aims to investigate the changes caused by the use of the enterprise resource planning (ERP) systems in the accounting of organizations at different levels: organizational structure; processes; and employees. Design/methodology/approach...

...Seedwell Sithole; Ragini Datt; Paul de Lange; Meredith Tharapos Purpose The purpose of this study is to investigate the effectiveness of diagrammatic visualisation techniques versus sentential learning contexts in an accounting subject using the theoretical lens of cognitive load theory (CLT...

...Nicola Beatson; David Berg; Jeffrey K. Smith Purpose The purpose of this study is to investigate failure in an introductory accounting course. Failure rates are often hard to explain and have a cost to both the individual and to the university. This paper offers insight into this complex matter...

...Nadana Abayadeera; Dessalegn Getie Mihret; Jayasinghe Hewa Dulige Purpose This paper aims to examine ethnographic evidence on the acculturation of non-native English-speaking teachers in accounting (ANNESTs) in an Australian university to understand the process, strategies and outcomes...

...Mansour Alferjani; Soheila Mirshekary; Steven Dellaportas; Dessalegn Getie Mihret; Ali Yaftian Purpose This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya. Design/methodology/approach The historical method is used...

...Beverley Jackling; Paul de Lange; Jon Phillips; James Sewell Purpose The purpose of this paper is to identify the underlying motivations of Australian and international students for studying accounting and entering the accounting profession. Design/methodology/approach The study reports...

... or post academic work performance. Practical implications Given the increased relevance of a sound system of internal controls, audit and accounting educators have a practical and moral duty to provide sound instruction on internal control design, testing and application. Using a movie to complement...

... governance and earnings quality and the role of executive compensation. Raghavan J. Iyengar can be contacted at: riyengar@nccu.edu © Emerald Group Publishing Limited 2010 Earnings Corporate governance Accounting Financial reporting The high‐profile corporate accounting scandals...

... and their institutional settings. This suite of papers provides evidence of the effectiveness of corporate governance in improving accounting quality. Marion Hutchinson can be contacted at: m.hutchinson@qut.edu.au © Emerald Group Publishing Limited 2009 Corporate governance Accounting Best practice...

...Marian Hutchinson; Gavin Nicholson; Richard Lane; Brendan T. O'Connell Purpose This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting and Auditing Enforcement Releases (AAERs). The purpose of this paper is to provide valuable insights...

...Natalie Gallery; Elizabeth A. Gordon Purpose The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020”, July 3‐4, 2008...

...Ahsan Habib; Istiaq Azim Purpose This paper seeks to examine the relationship between corporate governance and the value‐relevance of accounting information in Australia. Design/methodology/approach This paper uses board, audit committee and external audit related variables to proxy...

...Mostafa M. Maksy; Lin Zheng Purpose The purpose of this study is to identify which of factors are associated with student performance in advanced accounting and auditing courses. Design/methodology/approach Students enrolled in a highly diversified, commuter, public university located in one...