... conversion cycle (CCC) Operating cash flow (OCF) Australia Environmental, social and governance (ESG) scores have emerged as prominent global benchmarks for assessing the sustainability and ethical impact of corporate operations (Abdi et al., 2022). Growing regulatory pressures...

... Publishing Limited Licensed re-use rights only Advisory directors Discretionary accruals management Income-increasing accruals Product market competition Australia G32 M41 This study aims to investigate whether the presence of an advisory director affects a firm discretionary...

... 2018 26 01 2019 09 02 2019 21 02 2019 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only This research examines the impact of audit committee ownership on audit report lag in Australia, and whether financial reporting quality...

...Michael Crockett; Muhammad Jahangir Ali Purpose – The purpose of this paper is to examine the efficacy of the current legislative provisions that protect auditor independence in Australia. The collapses of several high-profile companies (Enron and WorldCom in the USA, HIH insurance and OneTel...

... collected via a mail‐out survey to Chief Financial Officers (CFO) of large charity organisations in Australia. Findings The executives surveyed agreed that the public is entitled to receive high quality financial disclosures from charities, favouring “programme accountability”, “fiscal accountability...

... selected for this study because it may be particularly susceptible to reputation risk arising from the proposed AETS. This is because it leads in an emissions intensive industry, as illustrated by the fact that “Australia's coal exports account for about 620 million tonnes of CO₂ emissions...

...‐audit services to the company's auditor was not adopted by Australia and the UK until a few years later (FEE, 1996). Thus, due to the lack of a large sample of publicly available data and in light of the similarities between the Commonwealth countries' financial reporting systems, the sample selected...

... be contacted at: janek.ratnatunga@buseco.monash.edu.au © Emerald Group Publishing Limited 2008 Quality management Strategic management International accounting Higher education Australia In 1990 under a Labour Federal Government in Australia, there were two initiatives that had...

... be contacted at: victor.fang@buseco.monash.edu.au Gold Stock returns Stock prices Hedging Australia The remaining paper is comprised four sections, structured in the following manner. Section 2 describes the data, and discusses model specification and firm‐specific variables. The methodology...